IRIS Accounts Production v23.2.0.158 05736783 Board of Directors 1.4.22 31.3.23 31.3.23 0 0 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh057367832022-03-31057367832023-03-31057367832022-04-012023-03-31057367832021-03-31057367832021-04-012022-03-31057367832022-03-3105736783ns10:Originalns15:EnglandWales2022-04-012023-03-3105736783ns14:PoundSterlingns10:Original2022-04-012023-03-3105736783ns10:Originalns10:Director12022-04-012023-03-3105736783ns10:Original2022-04-012023-03-3105736783ns10:Original2023-03-3105736783ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3105736783ns10:Originalns10:SmallEntities2022-04-012023-03-3105736783ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3105736783ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3105736783ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3105736783ns10:Originalns10:FullAccounts2022-04-012023-03-3105736783ns10:Original2021-04-012022-03-3105736783ns10:Original12022-04-012023-03-3105736783ns10:Originalns10:OrdinaryShareClass12022-04-012023-03-3105736783ns10:Originalns10:Director22022-04-012023-03-3105736783ns10:Originalns10:RegisteredOffice2022-04-012023-03-3105736783ns10:Original2022-03-3105736783ns10:Originalns5:CurrentFinancialInstruments2023-03-3105736783ns10:Originalns5:CurrentFinancialInstruments2022-03-3105736783ns10:Originalns5:Non-currentFinancialInstruments2023-03-3105736783ns10:Originalns5:Non-currentFinancialInstruments2022-03-3105736783ns5:ShareCapitalns10:Original2023-03-3105736783ns5:ShareCapitalns10:Original2022-03-3105736783ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3105736783ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3105736783ns10:Originalns5:NetGoodwill2022-04-012023-03-3105736783ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-012023-03-3105736783ns10:Originalns5:PlantMachinery2022-04-012023-03-3105736783ns10:Originalns5:MotorVehicles2022-04-012023-03-3105736783ns10:Originalns5:ComputerEquipment2022-04-012023-03-3105736783ns10:Originalns5:NetGoodwill2022-03-3105736783ns10:Originalns5:NetGoodwill2023-03-3105736783ns10:Originalns5:NetGoodwill2022-03-3105736783ns10:Originalns5:PlantMachinery2022-03-3105736783ns10:Originalns5:MotorVehicles2022-03-3105736783ns10:Originalns5:ComputerEquipment2022-03-3105736783ns10:Original2022-03-3105736783ns10:Originalns5:PlantMachinery2023-03-3105736783ns10:Originalns5:MotorVehicles2023-03-3105736783ns10:Originalns5:ComputerEquipment2023-03-3105736783ns10:Originalns5:PlantMachinery2022-03-3105736783ns10:Originalns5:MotorVehicles2022-03-3105736783ns10:Originalns5:ComputerEquipment2022-03-3105736783ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-03-3105736783ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-04-012023-03-3105736783ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-03-3105736783ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-03-3105736783ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3105736783ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3105736783ns10:Originalns10:OrdinaryShareClass12023-03-31
REGISTERED NUMBER: 05736783 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

A & J Roofing (Haslemere) Limited

A & J Roofing (Haslemere) Limited (Registered number: 05736783)






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


A & J Roofing (Haslemere) Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: M C Fly
Mrs J A Fly





REGISTERED OFFICE: Temple Cottage
Sotherington Lane
Selborne
Alton
Hampshire
GU34 3LS





REGISTERED NUMBER: 05736783 (England and Wales)





ACCOUNTANTS: Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ

A & J Roofing (Haslemere) Limited (Registered number: 05736783)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 11,166 12,355
11,166 12,355

CURRENT ASSETS
Stocks 995 3,000
Debtors 6 2,861 3,556
Cash at bank 5,929 15,333
9,785 21,889
CREDITORS
Amounts falling due within one year 7 31,798 39,515
NET CURRENT LIABILITIES (22,013 ) (17,626 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(10,847

)

(5,271

)

CREDITORS
Amounts falling due after more than one
year

8

(14,845

)

(23,764

)

PROVISIONS FOR LIABILITIES (1,954 ) (2,143 )
NET LIABILITIES (27,646 ) (31,178 )

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings (27,648 ) (31,180 )
SHAREHOLDERS' FUNDS (27,646 ) (31,178 )

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 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.

A & J Roofing (Haslemere) Limited (Registered number: 05736783)

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 by the Board of Directors and authorised for issue on 2 November 2023 and were signed on its behalf by:





M C Fly - Director


A & J Roofing (Haslemere) Limited (Registered number: 05736783)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

A & J Roofing (Haslemere) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


Accounts are rounded to the nearest pound.

The account represent the company as an individual entity.

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.

Significant judgements and estimates
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.

Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

A & J Roofing (Haslemere) Limited (Registered number: 05736783)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

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.

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.

Going concern
At the year end the company had net liabilities of £27,646 (2022: £31,178), which has arisen because of the loans owed to connected companies. The directors confirm that the company will have the continued support of A & J Roofing (Haslemere) Holdings Limited, for a period of not less than twelve months from the date of this report, and on this basis the directors consider that it is appropriate to use the going concern basis.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 22,500
AMORTISATION
At 1 April 2022
and 31 March 2023 22,500
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

A & J Roofing (Haslemere) Limited (Registered number: 05736783)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 2,930 20,160 1,511 24,601
Additions 904 - - 904
At 31 March 2023 3,834 20,160 1,511 25,505
DEPRECIATION
At 1 April 2022 2,479 8,799 968 12,246
Charge for year 117 1,840 136 2,093
At 31 March 2023 2,596 10,639 1,104 14,339
NET BOOK VALUE
At 31 March 2023 1,238 9,521 407 11,166
At 31 March 2022 451 11,361 543 12,355

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2022
and 31 March 2023 6,250
DEPRECIATION
At 1 April 2022 1,758
Charge for year 123
At 31 March 2023 1,881
NET BOOK VALUE
At 31 March 2023 4,369
At 31 March 2022 4,492

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 1,678 3,160
Other debtors 1,183 396
2,861 3,556

A & J Roofing (Haslemere) Limited (Registered number: 05736783)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 5,000 5,000
Hire purchase contracts 3,919 3,919
Trade creditors 11,939 18,906
Amounts owed to group undertakings 5,375 4,800
Taxation and social security 1,583 3,440
Other creditors 3,982 3,450
31,798 39,515

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 4,012 7,931
Other creditors 10,833 15,833
14,845 23,764

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 833 833

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary £1 2 2