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Company Registration No. 12153047 (England and Wales)
HEIGHTS ROOFING & BUILDING LIMITED Unaudited accounts for the year ended 31 August 2023
HEIGHTS ROOFING & BUILDING LIMITED Unaudited accounts Contents
Page
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HEIGHTS ROOFING & BUILDING LIMITED Company Information for the year ended 31 August 2023
Director
Robert White
Company Number
12153047 (England and Wales)
Registered Office
112-113 High Street LINCOLN LN5 7PY UNITED KINGDOM
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA Templar Accounting & Business Support Services Limited (Incorp: Blake and Co ) 112 - 113 High Street, Lincoln, Lincolnshire LN5 7PY
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HEIGHTS ROOFING & BUILDING LIMITED Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,414 
26,766 
Current assets
Debtors
918 
- 
Cash at bank and in hand
10,733 
32,662 
11,651 
32,662 
Creditors: amounts falling due within one year
(25,557)
(16,357)
Net current (liabilities)/assets
(13,906)
16,305 
Total assets less current liabilities
7,508 
43,071 
Creditors: amounts falling due after more than one year
(7,420)
(10,547)
Provisions for liabilities
Deferred tax
- 
(3,981)
Net assets
88 
28,543 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(12)
28,443 
Shareholders' funds
88 
28,543 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 September 2023 and were signed on its behalf by
Robert White Director Company Registration No. 12153047
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HEIGHTS ROOFING & BUILDING LIMITED Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
HEIGHTS ROOFING & BUILDING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12153047. The registered office is 112-113 High Street, LINCOLN, LN5 7PY, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing balance
Motor vehicles
20% Reducing balance
Computer equipment
20% Reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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HEIGHTS ROOFING & BUILDING LIMITED Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
10,700 
30,118 
1,523 
42,341 
At 31 August 2023
10,700 
30,118 
1,523 
42,341 
Depreciation
At 1 September 2022
4,837 
10,087 
651 
15,575 
Charge for the year
1,172 
4,006 
174 
5,352 
At 31 August 2023
6,009 
14,093 
825 
20,927 
Net book value
At 31 August 2023
4,691 
16,025 
698 
21,414 
At 31 August 2022
5,863 
20,031 
872 
26,766 
2023 
2022 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
12,083 
15,210 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
918 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,562 
3,620 
Obligations under finance leases and hire purchase contracts
4,663 
4,663 
Trade creditors
15,438 
4,693 
Taxes and social security
1,159 
2,079 
Other creditors
700 
- 
Loans from directors
(1,745)
522 
Accruals
780 
780 
25,557 
16,357 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
7,420 
10,547 
Taxes and social security
(863)
- 
Accruals
863 
- 
7,420 
10,547 
Hire Purchase Year2 and 3
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HEIGHTS ROOFING & BUILDING LIMITED Notes to the Accounts for the year ended 31 August 2023
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
- 
3,981 
2023 
2022 
£ 
£ 
Provision at start of year
3,981 
2,211 
(Credited)/charged to the profit and loss account
(3,981)
1,770 
Provision at end of year
- 
3,981 
The deferred taxation reverse has been reversed in the current period of £3,981
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Robert White
Unsecured loan
(522)
2,267 
- 
1,745 
(522)
2,267 
- 
1,745 
The directors loan to be repaid within 9 months
11
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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