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REGISTERED NUMBER: 04632758 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

MANOR ROOFING (HERTS) LTD

MANOR ROOFING (HERTS) LTD (REGISTERED NUMBER: 04632758)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


MANOR ROOFING (HERTS) LTD

COMPANY INFORMATION
For The Year Ended 30 April 2023







DIRECTORS: I P Wilkie
L S Wilkie





SECRETARY: L S Wilkie





REGISTERED OFFICE: Ground Floor, Baird House
Seebeck Place
Knowlhill
Milton Keynes
Buckinghamshire
MK5 8FR





REGISTERED NUMBER: 04632758 (England and Wales)





ACCOUNTANTS: TC Group
Baird House
Seebeck Place
Knowlhill
Milton Keynes
Buckinghamshire
MK5 8FR

MANOR ROOFING (HERTS) LTD (REGISTERED NUMBER: 04632758)

BALANCE SHEET
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 101,729 111,476

CURRENT ASSETS
Stocks 68,126 62,000
Debtors 5 25,125 34,354
Cash at bank and in hand 421,991 423,893
515,242 520,247
CREDITORS
Amounts falling due within one year 6 75,696 68,730
NET CURRENT ASSETS 439,546 451,517
TOTAL ASSETS LESS CURRENT LIABILITIES 541,275 562,993

PROVISIONS FOR LIABILITIES 7 16,555 14,140
NET ASSETS 524,720 548,853

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 524,620 548,753
SHAREHOLDERS' FUNDS 524,720 548,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 November 2023 and were signed on its behalf by:



I P Wilkie - Director


MANOR ROOFING (HERTS) LTD (REGISTERED NUMBER: 04632758)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2023


1. STATUTORY INFORMATION

Manor Roofing (Herts) Ltd 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.

There were no material departures from that standard.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
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.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

MANOR ROOFING (HERTS) LTD (REGISTERED NUMBER: 04632758)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 April 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Freehold Long Plant and
property leasehold machinery
£    £    £   
COST
At 1 May 2022 30,248 10,000 9,265
Additions - - -
At 30 April 2023 30,248 10,000 9,265
DEPRECIATION
At 1 May 2022 7,310 9,900 9,117
Charge for year 605 100 37
At 30 April 2023 7,915 10,000 9,154
NET BOOK VALUE
At 30 April 2023 22,333 - 111
At 30 April 2022 22,938 100 148

Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 May 2022 12,241 145,667 207,421
Additions 1,832 14,625 16,457
At 30 April 2023 14,073 160,292 223,878
DEPRECIATION
At 1 May 2022 9,412 60,206 95,945
Charge for year 1,050 24,412 26,204
At 30 April 2023 10,462 84,618 122,149
NET BOOK VALUE
At 30 April 2023 3,611 75,674 101,729
At 30 April 2022 2,829 85,461 111,476

MANOR ROOFING (HERTS) LTD (REGISTERED NUMBER: 04632758)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 April 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 25,125 32,315
VAT - 2,039
25,125 34,354

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 40,046 36,911
Social security and other taxes 5,418 4,713
VAT 954 -
Directors' current accounts 17,909 16,473
Accrued expenses 11,369 10,633
75,696 68,730

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 16,555 14,140

Deferred
tax
£   
Balance at 1 May 2022 14,140
Movements in the year 2,415
Balance at 30 April 2023 16,555

8. CALLED UP SHARE CAPITAL

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

9. ULTIMATE CONTROLLING PARTY

Mr I & Mrs L Wilkie have control of the company as they own 100% of share capital.