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REGISTERED NUMBER: 12316751 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Whittle Roofing Contractors Ltd

Whittle Roofing Contractors Ltd (Registered number: 12316751)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Whittle Roofing Contractors Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: D J Whittle
A T Whittle





REGISTERED OFFICE: 14 Kepple Close
New Rossington
Doncaster
South Yorkshire
DN11 0XE





REGISTERED NUMBER: 12316751 (England and Wales)






Whittle Roofing Contractors Ltd (Registered number: 12316751)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,375 16,500

CURRENT ASSETS
Stocks 16,290 22,093
Debtors 5 94,282 108,160
Cash at bank 46,916 21,593
157,488 151,846
CREDITORS
Amounts falling due within one year 6 60,814 64,416
NET CURRENT ASSETS 96,674 87,430
TOTAL ASSETS LESS CURRENT
LIABILITIES

109,049

103,930

CREDITORS
Amounts falling due after more than one year 7 (16,515 ) (22,319 )

PROVISIONS FOR LIABILITIES (2,351 ) (3,135 )
NET ASSETS 90,183 78,476

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 10 90,181 78,474
SHAREHOLDERS' FUNDS 90,183 78,476

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Whittle Roofing Contractors Ltd (Registered number: 12316751)

Balance Sheet - continued
30 November 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 30 January 2024 and were signed on its behalf by:





A T Whittle - Director


Whittle Roofing Contractors Ltd (Registered number: 12316751)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Whittle Roofing Contractors 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 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.

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.

Whittle Roofing Contractors Ltd (Registered number: 12316751)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 22,000
DEPRECIATION
At 1 December 2022 5,500
Charge for year 4,125
At 30 November 2023 9,625
NET BOOK VALUE
At 30 November 2023 12,375
At 30 November 2022 16,500

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 22,000
DEPRECIATION
At 1 December 2022 5,500
Charge for year 4,125
At 30 November 2023 9,625
NET BOOK VALUE
At 30 November 2023 12,375
At 30 November 2022 16,500

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 5,569 21,809
Other debtors 88,713 86,351
94,282 108,160

Whittle Roofing Contractors Ltd (Registered number: 12316751)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 2,423 2,344
Hire purchase contracts 3,395 3,176
Trade creditors 27,945 43,951
Taxation and social security 25,402 13,402
Other creditors 1,649 1,543
60,814 64,416

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 4,189 6,598
Hire purchase contracts 12,326 15,721
16,515 22,319

8. SECURED DEBTS

The following secured debts are included within creditors:

30.11.23 30.11.22
£    £   
Bank loans 6,612 8,942
Hire purchase contracts 15,721 18,897
22,333 27,839

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
2 Ordinary £1 2 2

10. RESERVES
Retained
earnings
£   

At 1 December 2022 78,474
Profit for the year 86,707
Dividends (75,000 )
At 30 November 2023 90,181

Whittle Roofing Contractors Ltd (Registered number: 12316751)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in debtors is £49,123 (2022: £50,617) in respect of a loan to the directors. Interest is charged on the loan at 2.25% per annum with no fixed repayment terms.