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REGISTERED NUMBER: 11221823 (England and Wales)



















Unaudited Financial Statements

for the Period 1 November 2022 to 31 July 2023

for

London and Southern Roofing Limited

London and Southern Roofing Limited (Registered number: 11221823)






Contents of the Financial Statements
for the period 1 November 2022 to 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


London and Southern Roofing Limited

Company Information
for the period 1 November 2022 to 31 July 2023







DIRECTOR: W Whitfield





REGISTERED OFFICE: c/o Gorrie Whitson Limited
1st Floor, Cromwell House
14 Fulwood Place
London
WC1V 6HZ





REGISTERED NUMBER: 11221823 (England and Wales)





ACCOUNTANTS: Gorrie Whitson Limited
1st Floor, Cromwell House
14 Fulwood Place
London
WC1V 6HZ

London and Southern Roofing Limited (Registered number: 11221823)

Balance Sheet
31 July 2023

31.7.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,773 6,792

CURRENT ASSETS
Stocks 6,459 8,936
Debtors 5 5,868 7,841
Investments 6 30,826 30,826
Cash at bank and in hand 226 2,172
43,379 49,775
CREDITORS
Amounts falling due within one year 7 46,220 54,698
NET CURRENT LIABILITIES (2,841 ) (4,923 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,932

1,869

PROVISIONS FOR LIABILITIES 901 1,064
NET ASSETS 2,031 805

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 2,030 804
2,031 805

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

London and Southern Roofing Limited (Registered number: 11221823)

Balance Sheet - continued
31 July 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 director and authorised for issue on 8 February 2024 and were signed by:





W Whitfield - Director


London and Southern Roofing Limited (Registered number: 11221823)

Notes to the Financial Statements
for the period 1 November 2022 to 31 July 2023

1. STATUTORY INFORMATION

London and Southern 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 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.

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.

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 period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2022 - 4 ) .

London and Southern Roofing Limited (Registered number: 11221823)

Notes to the Financial Statements - continued
for the period 1 November 2022 to 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2022
and 31 July 2023 5,000 8,000 700 13,700
DEPRECIATION
At 1 November 2022 3,225 3,468 215 6,908
Charge for period 266 680 73 1,019
At 31 July 2023 3,491 4,148 288 7,927
NET BOOK VALUE
At 31 July 2023 1,509 3,852 412 5,773
At 31 October 2022 1,775 4,532 485 6,792

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.10.22
£    £   
Trade debtors 5,868 7,841

6. CURRENT ASSET INVESTMENTS
31.7.23 31.10.22
£    £   
Shares in group undertakings 1 1
Other 30,825 30,825
30,826 30,826

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.10.22
£    £   
Bank loans and overdrafts 2,533 -
Trade creditors 179 -
Amounts owed to associates 14,432 21,334
Tax 838 270
Social security and other taxes 1,774 1,445
VAT 9,918 10,165
Other creditors - 11,071
Directors' current accounts 7,788 3,997
Accruals and deferred income 8,758 6,416
46,220 54,698