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Roopra Construction Limited
Registered Number:04573369
For the year ended 31 October 2022
England and Wales
Unaudited Financial Statements
2
For the year ended 31 October 2022
Roopra Construction Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
04573369
As at 31 October 2022
Roopra Construction Limited
Statement of Financial Position
£
£
2021
2022
Notes
Fixed assets
Property, plant and equipment
1,197
1,482
2
1,197
1,482
Current assets
Inventories
19,750
17,750
3
Trade and other receivables
34,427
41,869
4
41,615
Cash and cash equivalents
9,621
69,240
95,792
Trade and other payables: amounts falling due within one
year
(38,754)
(26,696)
5
57,038
42,544
Net current assets
Total assets less current liabilities
43,741
58,520
Trade and other payables: amounts falling due after more
than one year
(36,304)
(25,505)
6
18,236
Net assets
22,216
Capital and reserves
Called up share capital
100
100
Retained earnings
18,136
22,116
18,236
22,216
Shareholders' funds
For the year ended 31 October 2022 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 of its financial statements for the year ended 31 October 2022 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Lakhwinder Singh Roopra Director
These financial statements were approved and authorised for issue by the Board on 21 October 2023 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 October 2022
Roopra Construction Limited
Notes to the Financial Statements
Statutory Information
Roopra Construction Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 04573369.
Registered address:
221 Eastern Avenue
Redbridge
Ilford
Essex
IG4 5AR
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
15% Reducing balance
25% Reducing balance
Motor vehicles
15% Reducing balance
Fixtures and fittings
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2 of 4
5
For the year ended 31 October 2022
Roopra Construction Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Fixtures and
fittings
Motor vehicles
Plant and
machinery
£
£
£
£
Cost or
valuation
At 01 November 2021
46,732
6,156
34,926
5,650
At 31 October 2022
5,650
34,926
6,156
46,732
Provision for depreciation and impairment
At 01 November 2021
45,250
5,693
34,294
5,263
Charge for year
285
69
158
58
At 31 October 2022
45,535
5,762
34,452
5,321
At 31 October 2022
Net book value
329
474
394
1,197
At 31 October 2021
387
632
463
1,482
3. Inventories
2021
2022
£
£
Stocks
17,750
19,750
4. Trade and other receivables
2021
2022
£
£
Trade debtors
22,500
15,000
Other debtors
19,369
19,427
34,427
41,869
5. Trade and other payables: amounts falling due within one year
2021
2022
£
£
Bank loans and overdraft
11,196
11,196
Trade creditors
1,831
4,808
Taxation and social security
549
14,317
Other creditors
13,120
8,433
26,696
38,754
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6
For the year ended 31 October 2022
Roopra Construction Limited
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2021
2022
£
£
Bank loans and overdraft
25,505
36,304
7. Average number of persons employed
During the year the average number of employees was 3 (2021 : 5)
4 of 4