IRIS Accounts Production v23.3.1.45 04969759 Board of Directors Board of Directors 1.12.22 30.11.23 30.11.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049697592022-11-30049697592023-11-30049697592022-12-012023-11-30049697592021-11-30049697592021-12-012022-11-30049697592022-11-3004969759ns10:Originalns15:EnglandWales2022-12-012023-11-3004969759ns14:PoundSterlingns10:Original2022-12-012023-11-3004969759ns10:Originalns10:Director12022-12-012023-11-3004969759ns10:Original2022-12-012023-11-3004969759ns10:Originalns10:Director22022-12-012023-11-3004969759ns10:Original2023-11-3004969759ns10:Originalns10:PrivateLimitedCompanyLtd2022-12-012023-11-3004969759ns10:Originalns10:SmallEntities2022-12-012023-11-3004969759ns10:Originalns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3004969759ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3004969759ns10:SmallCompaniesRegimeForAccountsns10:Original2022-12-012023-11-3004969759ns10:Originalns10:FullAccounts2022-12-012023-11-3004969759ns10:Originalns10:OrdinaryShareClass12022-12-012023-11-3004969759ns10:Originalns10:RegisteredOffice2022-12-012023-11-3004969759ns10:Original2022-11-3004969759ns10:Originalns5:CurrentFinancialInstruments2023-11-3004969759ns10:Originalns5:CurrentFinancialInstruments2022-11-3004969759ns10:Originalns5:Non-currentFinancialInstruments2023-11-3004969759ns10:Originalns5:Non-currentFinancialInstruments2022-11-3004969759ns5:ShareCapitalns10:Original2023-11-3004969759ns5:ShareCapitalns10:Original2022-11-3004969759ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-11-3004969759ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-11-3004969759ns10:Originalns5:PlantMachinery2022-12-012023-11-3004969759ns10:Originalns5:MotorVehicles2022-12-012023-11-3004969759ns10:Originalns5:ComputerEquipment2022-12-012023-11-3004969759ns10:Original2021-12-012022-11-3004969759ns10:Originalns5:PlantMachinery2022-11-3004969759ns10:Originalns5:PlantMachinery2023-11-3004969759ns10:Originalns5:PlantMachinery2022-11-3004969759ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-12-012023-11-3004969759ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-11-3004969759ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3004969759ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-3004969759ns10:Originalns10:OrdinaryShareClass12023-11-30
REGISTERED NUMBER: 04969759 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

UNITED ROOFING LIMITED

UNITED ROOFING LIMITED (REGISTERED NUMBER: 04969759)






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


UNITED ROOFING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: A N Trower
K C Beck





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ





REGISTERED NUMBER: 04969759 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

UNITED ROOFING LIMITED (REGISTERED NUMBER: 04969759)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,925 3,601

CURRENT ASSETS
Stocks 615 595
Debtors 5 3,756 2,006
Cash at bank 24,624 13,216
28,995 15,817
CREDITORS
Amounts falling due within one year 6 14,965 8,368
NET CURRENT ASSETS 14,030 7,449
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,955

11,050

CREDITORS
Amounts falling due after more than one
year

7

(6,235

)

-

PROVISIONS FOR LIABILITIES (2,265 ) (684 )
NET ASSETS 17,455 10,366

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 17,355 10,266
SHAREHOLDERS' FUNDS 17,455 10,366

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.

UNITED ROOFING LIMITED (REGISTERED NUMBER: 04969759)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2024 and were signed on its behalf by:




A N Trower - Director



K C Beck - Director


UNITED ROOFING LIMITED (REGISTERED NUMBER: 04969759)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

United Roofing Limited 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 represents net invoiced sales of goods and services, excluding value added tax.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

UNITED ROOFING LIMITED (REGISTERED NUMBER: 04969759)

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 19,255
Additions 12,299
At 30 November 2023 31,554
DEPRECIATION
At 1 December 2022 15,654
Charge for year 3,975
At 30 November 2023 19,629
NET BOOK VALUE
At 30 November 2023 11,925
At 30 November 2022 3,601

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

Plant and
machinery
etc
£   
COST
Additions 12,299
At 30 November 2023 12,299
DEPRECIATION
Charge for year 3,075
At 30 November 2023 3,075
NET BOOK VALUE
At 30 November 2023 9,224

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 3,430 1,710
Other debtors 326 296
3,756 2,006

UNITED ROOFING LIMITED (REGISTERED NUMBER: 04969759)

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
£    £   
Hire purchase contracts 3,253 -
Trade creditors 2,372 2,304
Taxation and social security 6,092 2,743
Other creditors 3,248 3,321
14,965 8,368

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Hire purchase contracts 6,235 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
100 Ordinary £1 100 100