2022-09-27 2023-10-31 false Capium Accounts Production 1.1 14378329 bus:FullAccounts 2022-09-27 2023-10-31 14378329 bus:FRS102 2022-09-27 2023-10-31 14378329 bus:AuditExemptWithAccountantsReport 2022-09-27 2023-10-31 14378329 bus:SmallCompaniesRegimeForAccounts 2022-09-27 2023-10-31 14378329 bus:PrivateLimitedCompanyLtd 2022-09-27 2023-10-31 14378329 2022-09-27 2023-10-31 14378329 2023-10-31 14378329 bus:RegisteredOffice 2022-09-27 2023-10-31 14378329 core:WithinOneYear 2023-10-31 14378329 core:AfterOneYear 2023-10-31 14378329 bus:Director1 2022-09-27 2023-10-31 14378329 bus:Director1 2023-10-31 14378329 2021-09-27 14378329 bus:CompanySecretary1 2022-09-27 2023-10-31 14378329 bus:LeadAgentIfApplicable 2022-09-27 2023-10-31 14378329 2022-09-26 14378329 bus:OrdinaryShareClass1 2022-09-27 2023-10-31 14378329 bus:OrdinaryShareClass1 2023-10-31 14378329 core:PlantMachinery 2022-09-27 2023-10-31 14378329 core:PlantMachinery 2023-10-31 14378329 core:PlantMachinery 2022-09-26 14378329 core:MotorCars 2022-09-27 2023-10-31 14378329 core:MotorCars 2023-10-31 14378329 core:MotorCars 2022-09-26 14378329 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-10-31 14378329 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-09-26 14378329 core:CostValuation core:Non-currentFinancialInstruments 2023-10-31 14378329 core:CostValuation core:Non-currentFinancialInstruments 2022-09-26 14378329 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-10-31 14378329 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-10-31 14378329 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-10-31 14378329 core:Non-currentFinancialInstruments 2023-10-31 14378329 core:Non-currentFinancialInstruments 2022-09-26 14378329 core:ShareCapital 2023-10-31 14378329 core:RetainedEarningsAccumulatedLosses 2023-10-31 14378329 dpl:Item1 2022-09-27 14378329 dpl:Item1 2023-10-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 14378329
England and Wales

 

 

 


Unaudited Financial Statements

for the period ended 31 October 2023

for

PETER ROBERTS ROOFING LIMITED

Director Mr P Roberts
Registered Number 14378329
Registered Office Suite 1 The Portway Centre
Old Sarum Park, Old Sarum
Salisbury
Wiltshire
SP4 6EB
Accountants Numeric Accounting Limited
Chartered Certified Accountants
Suite 1, The Portway Centre,
Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 October 2023
Principal activities
The company's principal activity during the year was that of a roofing contractor.
Director
The director who served the company throughout the period was as follows:
Mr P Roberts
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Mr P Roberts
Director

Date approved: 06 February 2024
2
 
 
Notes
 
2023
£
Fixed assets    
Tangible fixed assets 3 15,468 
15,468 
Current assets    
Stocks 4 9,631 
Debtors: amounts falling due within one year 5 10,850 
Cash at bank and in hand 20,210 
40,691 
Creditors: amount falling due within one year 6 (15,095)
Net current assets 25,596 
 
Total assets less current liabilities 41,064 
Provisions for liabilities 7 (3,303)
Net assets 37,761 
 

Capital and reserves
   
Called up share capital 8 100 
Profit and loss account 37,661 
Shareholder's funds 37,761 
 


For the period ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 06 February 2024 and were signed by:


-------------------------------
Mr P Roberts
Director
3
General Information
Peter Roberts Roofing Limited is a private company, limited by shares, registered in England and Wales, registration number 14378329, registration address Suite 1 The Portway Centre, Old Sarum Park, Old Sarum, Salisbury, Wiltshire, SP4 6EB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Cost of sales
The cost of sales is the accumulated total of all costs used to create a product or service, which has been sold.
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 taxation
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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Stocks
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 items.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2.

Average number of employees

Average number of employees during the period was 1.
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 27 September 2022    
Additions 1,793    19,245    21,038 
Disposals   (5,000)   (5,000)
At 31 October 2023 1,793    14,245    16,038 
Depreciation
At 27 September 2022    
Charge for period 359    1,211    1,570 
On disposals   (1,000)   (1,000)
At 31 October 2023 359    211    570 
Net book values
Closing balance as at 31 October 2023 1,434    14,034    15,468 
Opening balance as at 27 September 2022    


4.

Stocks

2023
£
Work in Progress 9,631 
9,631 

5.

Debtors: amounts falling due within one year

2023
£
Trade Debtors 4,762 
Prepayments & Accrued Income 310 
Other Debtors 3,342 
VAT 2,436 
10,850 

6.

Creditors: amount falling due within one year

2023
£
Corporation Tax 14,864 
Directors' Current Accounts 231 
15,095 

7.

Provisions for liabilities

2023
£
Deferred Tax 3,303 
3,303 
Particulars   2023
£
Charge for the year - DT Expense in relation to the origination of timing differences 3,303 
Opening adjustment resulting from a change in the rate of tax
3,303 

8.

Share Capital

Allotted, called up and fully paid
2023
£
100 Ordinary shares of £1.00 each 100 
100 

9.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
2023
£
Mr P Roberts(231)

The loan is interest free with no fixed date of repayment. At commencement of trade, the Director introduced plant & machinery with a market value of £5,710 into the Company. During the year, £5,000 of these assets were disposed off.
10.

Dividend

During the year, total dividends of £27,000 were paid to the director.
4