1 February 2022 false Taxfiler 2023.10 13142668business:PrivateLimitedCompanyLtd2022-02-012023-01-31 131426682022-01-31 131426682022-02-012023-01-31 13142668business:AuditExemptWithAccountantsReport2022-02-012023-01-31 13142668business:FilletedAccounts2022-02-012023-01-31 131426682023-01-31 13142668business:Director12022-02-012023-01-31 13142668business:RegisteredOffice2022-02-012023-01-31 131426682022-01-31 13142668core:WithinOneYear2023-01-31 13142668core:WithinOneYear2022-01-31 13142668core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 13142668core:ShareCapitalcore:PreviouslyStatedAmount2022-01-31 13142668core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 13142668core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-31 13142668core:PreviouslyStatedAmount2023-01-31 13142668core:PreviouslyStatedAmount2022-01-31 13142668business:SmallEntities2022-02-012023-01-31 13142668countries:EnglandWales2022-02-012023-01-31 13142668core:PlantMachinery2022-02-012023-01-31 13142668core:MotorVehicles2022-02-012023-01-31 13142668core:ComputerEquipment2022-02-012023-01-31 13142668core:PlantMachinery2022-01-31 13142668core:MotorVehicles2022-01-31 13142668core:ComputerEquipment2022-01-31 13142668core:PlantMachinery2023-01-31 13142668core:MotorVehicles2023-01-31 13142668core:ComputerEquipment2023-01-31 13142668business:OrdinaryShareClass12022-02-012023-01-31 13142668business:OrdinaryShareClass12021-01-192022-01-31 131426682021-01-192022-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13142668 (England and Wales)
The Purple Roofing Company Limited Unaudited accounts for the year ended 31 January 2023
The Purple Roofing Company Limited Unaudited accounts Contents
Page
- 2 -
The Purple Roofing Company Limited Company Information for the year ended 31 January 2023
Director
Matthew Ford
Company Number
13142668 (England and Wales)
Registered Office
Unit 8, West Bradford Industrial Park Barnes Road Bradford West Yorkshire BD8 9TG
Accountants
Small Business Accountancy 18 Stoney Hill Rastrick Brighouse West Yorkshire HD6 3BP
- 3 -
The Purple Roofing Company Limited Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,809 
8,532 
Current assets
Inventories
850 
200 
Debtors
14,069 
3,810 
Cash at bank and in hand
26,164 
3,740 
41,083 
7,750 
Creditors: amounts falling due within one year
(50,142)
(14,707)
Net current liabilities
(9,059)
(6,957)
Total assets less current liabilities
3,750 
1,575 
Provisions for liabilities
Deferred tax
(894)
(292)
Net assets
2,856 
1,283 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,756 
1,183 
Shareholders' funds
2,856 
1,283 
For the year ending 31 January 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 24 October 2023 and were signed on its behalf by
Matthew Ford Director Company Registration No. 13142668
- 4 -
The Purple Roofing Company Limited Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
The Purple Roofing Company Limited is a private company, limited by shares, registered in England and Wales, registration number 13142668. The registered office is Unit 8, West Bradford Industrial Park, Barnes Road, Bradford, West Yorkshire, BD8 9TG.
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
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
The Purple Roofing Company Limited Notes to the Accounts for the year ended 31 January 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2022
1,701 
7,000 
2,164 
10,865 
Additions
3,556 
3,600 
749 
7,905 
Disposals
(283)
- 
(97)
(380)
At 31 January 2023
4,974 
10,600 
2,816 
18,390 
Depreciation
At 1 February 2022
351 
1,411 
571 
2,333 
Charge for the year
932 
1,838 
570 
3,340 
On disposals
(56)
- 
(36)
(92)
At 31 January 2023
1,227 
3,249 
1,105 
5,581 
Net book value
At 31 January 2023
3,747 
7,351 
1,711 
12,809 
At 31 January 2022
1,350 
5,589 
1,593 
8,532 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,762 
950 
Accrued income and prepayments
244 
- 
Other debtors
5,063 
2,860 
14,069 
3,810 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
18,637 
- 
Trade creditors
10,598 
5,114 
Taxes and social security
3,640 
2,442 
Other creditors
7,014 
- 
Loans from directors
4,638 
2,959 
Accruals
5,615 
4,192 
50,142 
14,707 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
- 6 -
The Purple Roofing Company Limited Notes to the Accounts for the year ended 31 January 2023
8
Operating lease commitments
2023 
2022 
£ 
£ 
At 31 January 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
5,513 
- 
9
Transactions with related parties
The company is in receipt of a loan amounting to £4,638.00 from a member of key management personnel. The loan is payable on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year.
10
Average number of employees
During the year the average number of employees was 6 (2022: 2).
- 7 -