2022-04-012023-03-312023-03-31false11798401B Morgan Roofing Limited2024-02-08iso4217:GBPxbrli:pure117984012022-04-01117984012023-03-31117984012022-04-012023-03-31117984012021-04-01117984012022-03-31117984012021-04-012022-03-3111798401bus:SmallEntities2022-04-012023-03-3111798401bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3111798401bus:FullAccounts2022-04-012023-03-3111798401bus:PrivateLimitedCompanyLtd2022-04-012023-03-3111798401core:WithinOneYear2023-03-3111798401core:AfterOneYear2023-03-3111798401core:WithinOneYear2022-03-3111798401core:AfterOneYear2022-03-3111798401core:ShareCapital2023-03-3111798401core:SharePremium2023-03-3111798401core:RevaluationReserve2023-03-3111798401core:OtherReservesSubtotal2023-03-3111798401core:RetainedEarningsAccumulatedLosses2023-03-3111798401core:ShareCapital2022-03-3111798401core:SharePremium2022-03-3111798401core:RevaluationReserve2022-03-3111798401core:OtherReservesSubtotal2022-03-3111798401core:RetainedEarningsAccumulatedLosses2022-03-3111798401core:LandBuildings2023-03-3111798401core:PlantMachinery2023-03-3111798401core:Vehicles2023-03-3111798401core:FurnitureFittings2023-03-3111798401core:OfficeEquipment2023-03-3111798401core:NetGoodwill2023-03-3111798401core:IntangibleAssetsOtherThanGoodwill2023-03-3111798401core:ListedExchangeTraded2023-03-3111798401core:UnlistedNon-exchangeTraded2023-03-3111798401core:LandBuildings2022-03-3111798401core:PlantMachinery2022-03-3111798401core:Vehicles2022-03-3111798401core:FurnitureFittings2022-03-3111798401core:OfficeEquipment2022-03-3111798401core:NetGoodwill2022-03-3111798401core:IntangibleAssetsOtherThanGoodwill2022-03-3111798401core:ListedExchangeTraded2022-03-3111798401core:UnlistedNon-exchangeTraded2022-03-3111798401core:LandBuildings2022-04-012023-03-3111798401core:PlantMachinery2022-04-012023-03-3111798401core:Vehicles2022-04-012023-03-3111798401core:FurnitureFittings2022-04-012023-03-3111798401core:OfficeEquipment2022-04-012023-03-3111798401core:NetGoodwill2022-04-012023-03-3111798401core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3111798401core:ListedExchangeTraded2022-04-012023-03-3111798401core:UnlistedNon-exchangeTraded2022-04-012023-03-3111798401core:MoreThanFiveYears2022-04-012023-03-3111798401core:Non-currentFinancialInstruments2023-03-3111798401core:Non-currentFinancialInstruments2022-03-3111798401dpl:CostSales2022-04-012023-03-3111798401dpl:DistributionCosts2022-04-012023-03-3111798401core:LandBuildings2022-04-012023-03-3111798401core:PlantMachinery2022-04-012023-03-3111798401core:Vehicles2022-04-012023-03-3111798401core:FurnitureFittings2022-04-012023-03-3111798401core:OfficeEquipment2022-04-012023-03-3111798401dpl:AdministrativeExpenses2022-04-012023-03-3111798401core:NetGoodwill2022-04-012023-03-3111798401core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3111798401dpl:GroupUndertakings2022-04-012023-03-3111798401dpl:ParticipatingInterests2022-04-012023-03-3111798401dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3111798401core:ListedExchangeTraded2022-04-012023-03-3111798401dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3111798401core:UnlistedNon-exchangeTraded2022-04-012023-03-3111798401dpl:CostSales2021-04-012022-03-3111798401dpl:DistributionCosts2021-04-012022-03-3111798401core:LandBuildings2021-04-012022-03-3111798401core:PlantMachinery2021-04-012022-03-3111798401core:Vehicles2021-04-012022-03-3111798401core:FurnitureFittings2021-04-012022-03-3111798401core:OfficeEquipment2021-04-012022-03-3111798401dpl:AdministrativeExpenses2021-04-012022-03-3111798401core:NetGoodwill2021-04-012022-03-3111798401core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3111798401dpl:GroupUndertakings2021-04-012022-03-3111798401dpl:ParticipatingInterests2021-04-012022-03-3111798401dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3111798401core:ListedExchangeTraded2021-04-012022-03-3111798401dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3111798401core:UnlistedNon-exchangeTraded2021-04-012022-03-3111798401core:NetGoodwill2023-03-3111798401core:IntangibleAssetsOtherThanGoodwill2023-03-3111798401core:LandBuildings2023-03-3111798401core:PlantMachinery2023-03-3111798401core:Vehicles2023-03-3111798401core:FurnitureFittings2023-03-3111798401core:OfficeEquipment2023-03-3111798401core:AfterOneYear2023-03-3111798401core:WithinOneYear2023-03-3111798401core:ListedExchangeTraded2023-03-3111798401core:UnlistedNon-exchangeTraded2023-03-3111798401core:ShareCapital2023-03-3111798401core:SharePremium2023-03-3111798401core:RevaluationReserve2023-03-3111798401core:OtherReservesSubtotal2023-03-3111798401core:RetainedEarningsAccumulatedLosses2023-03-3111798401core:NetGoodwill2022-03-3111798401core:IntangibleAssetsOtherThanGoodwill2022-03-3111798401core:LandBuildings2022-03-3111798401core:PlantMachinery2022-03-3111798401core:Vehicles2022-03-3111798401core:FurnitureFittings2022-03-3111798401core:OfficeEquipment2022-03-3111798401core:AfterOneYear2022-03-3111798401core:WithinOneYear2022-03-3111798401core:ListedExch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B Morgan Roofing Limited

Registered Number
11798401
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

B Morgan Roofing Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

William Morgan

Registered Address

42 High Street, Wanstead
London
E11 2RJ

Registered Number

11798401 (England and Wales)
B Morgan Roofing Limited
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets32,4004,800
2,4004,800
Current assets
Debtors26,02118,712
Cash at bank and on hand3,8745,157
29,89523,869
Creditors amounts falling due within one year5(21,589)(15,048)
Net current assets (liabilities)8,3068,821
Total assets less current liabilities10,70613,621
Creditors amounts falling due after one year6(10,200)(13,415)
Net assets506206
Capital and reserves
Called up share capital200200
Profit and loss account3066
Shareholders' funds506206
The financial statements were approved and authorised for issue by the Director on 8 February 2024, and are signed on its behalf by:
William Morgan
Director
Registered Company No. 11798401
B Morgan Roofing Limited
Notes to the Financial Statements
for the year ended 31 March 2023

1.Accounting policies
Statutory information
B Morgan Roofing Limited is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
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. Goodwill Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of 5 years.
2.Average number of employees

20232022
Average number of employees during the year11
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2212,00012,000
At 31 March 2312,00012,000
Amortisation and impairment
At 01 April 227,2007,200
Charge for year2,4002,400
At 31 March 239,6009,600
Net book value
At 31 March 232,4002,400
At 31 March 224,8004,800
4.Debtors: amounts due within one year

2023

2022

££
Amounts owed by associates and joint ventures / participating interests3,9107,822
Other debtors15,36110,890
Prepayments and accrued income6,750-
Total26,02118,712
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables2,5182,120
Bank borrowings and overdrafts6,0326,032
Taxation and social security13,0396,896
Total21,58915,048
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts10,20013,415
Total10,20013,415