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Company Registration No. 12493808 (England and Wales)
GJS Roofing and Building Limited Unaudited accounts for the year ended 31 March 2023
GJS Roofing and Building Limited Unaudited accounts Contents
Page
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GJS Roofing and Building Limited Company Information for the year ended 31 March 2023
Director
Gareth Styles
Company Number
12493808 (England and Wales)
Registered Office
c/o EP Tax Unit 2D Castledown Business Park Ludgershall , Andover Wiltshire SP11 9FA UK
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GJS Roofing and Building Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
16,000 
18,000 
Tangible assets
42,341 
32,105 
58,341 
50,105 
Current assets
Debtors
31,056 
274 
Cash at bank and in hand
35,435 
22,640 
66,491 
22,914 
Creditors: amounts falling due within one year
(47,134)
(51,723)
Net current assets/(liabilities)
19,357 
(28,809)
Net assets
77,698 
21,296 
Capital and reserves
Called up share capital
100 
100 
Share premium
7,600 
7,600 
Profit and loss account
69,998 
13,596 
Shareholders' funds
77,698 
21,296 
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 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 20 November 2023 and were signed on its behalf by
Gareth Styles Director Company Registration No. 12493808
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GJS Roofing and Building Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
GJS Roofing and Building Limited is a private company, limited by shares, registered in England and Wales, registration number 12493808. The registered office is c/o EP Tax, Unit 2D Castledown Business Park, Ludgershall , Andover, Wiltshire, SP11 9FA, UK.
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
25% Straight Line
Motor vehicles
25% Straight Line
Computer equipment
25% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
20,000 
At 31 March 2023
20,000 
Amortisation
At 1 April 2022
2,000 
Charge for the year
2,000 
At 31 March 2023
4,000 
Net book value
At 31 March 2023
16,000 
At 31 March 2022
18,000 
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GJS Roofing and Building Limited Notes to the Accounts for the year ended 31 March 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
14,089 
17,050 
2,572 
33,711 
Additions
- 
18,000 
- 
18,000 
Disposals
- 
- 
(368)
(368)
At 31 March 2023
14,089 
35,050 
2,204 
51,343 
Depreciation
At 1 April 2022
1,112 
312 
182 
1,606 
Charge for the year
3,522 
3,340 
534 
7,396 
At 31 March 2023
4,634 
3,652 
716 
9,002 
Net book value
At 31 March 2023
9,455 
31,398 
1,488 
42,341 
At 31 March 2022
12,977 
16,738 
2,390 
32,105 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
1,362 
- 
Trade debtors
14,267 
- 
Other debtors
15,427 
- 
31,056 
- 
Amounts falling due after more than one year
Other debtors
- 
274 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
4,473 
1,074 
Other creditors
- 
840 
Loans from directors
42,661 
48,741 
Accruals
- 
1,068 
47,134 
51,723 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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