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Registered number: 10072994
All Access Roofing Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10072994
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,093 43,697
40,093 43,697
CURRENT ASSETS
Stocks 5 990 8,600
Debtors 6 10,691 6,290
Cash at bank and in hand 5,535 1,899
17,216 16,789
Creditors: Amounts Falling Due Within One Year 7 (29,493 ) (24,438 )
NET CURRENT ASSETS (LIABILITIES) (12,277 ) (7,649 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,816 36,048
Creditors: Amounts Falling Due After More Than One Year 8 (18,350 ) (26,950 )
NET ASSETS 9,466 9,098
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 9,465 9,097
SHAREHOLDERS' FUNDS 9,466 9,098
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For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
M J Hamilton
Director
28 November 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
All Access Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10072994 . The registered office is 11 Vownog Newydd, Sychdyn, Mold, Flintshire, CH7 6ER.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Property improvements Over 10 years
Plant & Machinery 20% on net book value
Motor Vehicles 25% on net book value
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Land & Property
Property improvements Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2022 34,937 11,144 19,975 66,056
Additions - 5,293 - 5,293
As at 31 March 2023 34,937 16,437 19,975 71,349
Depreciation
As at 1 April 2022 6,987 4,738 10,634 22,359
Provided during the period 3,494 2,507 2,896 8,897
As at 31 March 2023 10,481 7,245 13,530 31,256
Net Book Value
As at 31 March 2023 24,456 9,192 6,445 40,093
As at 1 April 2022 27,950 6,406 9,341 43,697
5. Stocks
2023 2022
£ £
Materials 990 8,600
990 8,600
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,936 4,586
Other debtors 755 1,704
10,691 6,290
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,872 318
Bank loans and overdrafts 9,600 9,600
Other creditors 1,660 3,615
Taxation and social security 16,361 10,905
29,493 24,438
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 18,350 26,950
18,350 26,950
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
The director has made an interest free loan available to the company, throughout the period, repayable on demand to the value of £60 (2021 - £68).
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