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REGISTERED NUMBER: 09029817 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

B J UNWIN ROOFING LIMITED

B J UNWIN ROOFING LIMITED (REGISTERED NUMBER: 09029817)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B J UNWIN ROOFING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: B J UNWIN





REGISTERED OFFICE: THE FIRS
EASTWOOD RISE
LEIGH-ON-SEA
ESSEX
SS9 5DE





REGISTERED NUMBER: 09029817 (England and Wales)





ACCOUNTANTS: GOLDWYNS
CHARTERED ACCOUNTANTS
109 BAKER STREET
LONDON
W1U 6RP

B J UNWIN ROOFING LIMITED (REGISTERED NUMBER: 09029817)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 75,426 62,881

CURRENT ASSETS
Stocks 5 16,635 16,764
Debtors 6 370,556 288,912
Cash at bank 220,456 14,571
607,647 320,247
CREDITORS
Amounts falling due within one year 7 365,597 250,534
NET CURRENT ASSETS 242,050 69,713
TOTAL ASSETS LESS CURRENT
LIABILITIES

317,476

132,594

CREDITORS
Amounts falling due after more than one year 8 (56,192 ) (53,562 )

PROVISIONS FOR LIABILITIES 11 (18,873 ) (11,948 )
NET ASSETS 242,411 67,084

CAPITAL AND RESERVES
Called up share capital 12 100 100
Retained earnings 13 242,311 66,984
SHAREHOLDERS' FUNDS 242,411 67,084

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

B J UNWIN ROOFING LIMITED (REGISTERED NUMBER: 09029817)

BALANCE SHEET - continued
31 MARCH 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 2 October 2023 and were signed by:





B J UNWIN - Director


B J UNWIN ROOFING LIMITED (REGISTERED NUMBER: 09029817)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

B J Unwin Roofing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced value of services, excluding value added tax, based on professional services provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

B J UNWIN ROOFING LIMITED (REGISTERED NUMBER: 09029817)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2022 34,483 628 107,270 142,381
Additions 4,000 - 26,995 30,995
Disposals (3,500 ) - - (3,500 )
At 31 March 2023 34,983 628 134,265 169,876
DEPRECIATION
At 1 April 2022 24,203 374 54,923 79,500
Charge for year 4,271 63 13,649 17,983
Eliminated on disposal (3,033 ) - - (3,033 )
At 31 March 2023 25,441 437 68,572 94,450
NET BOOK VALUE
At 31 March 2023 9,542 191 65,693 75,426
At 31 March 2022 10,280 254 52,347 62,881

B J UNWIN ROOFING LIMITED (REGISTERED NUMBER: 09029817)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2022 51,708
Additions 26,995
Transfer to ownership (10,808 )
At 31 March 2023 67,895
DEPRECIATION
At 1 April 2022 14,961
Charge for year 8,870
Transfer to ownership (8,172 )
At 31 March 2023 15,659
NET BOOK VALUE
At 31 March 2023 52,236
At 31 March 2022 36,747

5. STOCKS
2023 2022
£    £   
Stocks & WIP 16,635 16,764

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 291,224 234,384
Other debtors 2,500 -
VAT 51,049 31,721
Prepayments and accrued income 25,783 22,807
370,556 288,912

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 9) 10,648 10,648
Hire purchase contracts (see note 10) 8,811 4,769
Trade creditors 204,742 179,193
Tax 59,647 7,492
Social security and other taxes 13,682 16,095
Other creditors 5,442 7,748
Directors' current accounts 2,107 222
Accrued expenses 60,518 24,367
365,597 250,534

B J UNWIN ROOFING LIMITED (REGISTERED NUMBER: 09029817)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans (see note 9) 22,557 32,242
Hire purchase contracts (see note 10) 33,635 21,320
56,192 53,562

9. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,648 10,648

Amounts falling due between two and five years:
Bank loans - 2-5 years 22,557 32,242

10. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 8,811 4,769
Between one and five years 33,635 21,320
42,446 26,089

Non-cancellable operating leases
2023 2022
£    £   
Within one year 8,750 6,064

11. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 18,873 11,948

Deferred
tax
£   
Balance at 1 April 2022 11,948
Accelerated Capital Allowance 6,925
Balance at 31 March 2023 18,873

B J UNWIN ROOFING LIMITED (REGISTERED NUMBER: 09029817)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

12. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 ORDINARY £1 100 100

13. RESERVES
Retained
earnings
£   

At 1 April 2022 66,984
Profit for the year 267,827
Dividends (92,500 )
At 31 March 2023 242,311