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Registration number: 12270511

A.L. King Roofing Merchants Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 June 2023

 

A.L. King Roofing Merchants Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

A.L. King Roofing Merchants Limited

Company Information

Director

Mr A L King

Registered office

Hampton Park West
Melksham
Wiltshire
SN12 6EZ

Accountants

Ross & Partners (Bristol) Limited
Accountants and Tax Consultants
Unit 1, Office 1
Tower Lane Business Park
Tower Lane
Warmley
Bristol
BS30 8XT

 

A.L. King Roofing Merchants Limited

(Registration number: 12270511)
Balance Sheet as at 30 June 2023

Note

2023
£

2022
£

Current assets

 

Debtors

3

10

10

Creditors: Amounts falling due within one year

4

(1,221)

(819)

Net liabilities

 

(1,211)

(809)

Capital and reserves

 

Called up share capital

5

10

10

Retained earnings

(1,221)

(819)

Shareholders' deficit

 

(1,211)

(809)

For the financial year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 February 2024
 

.........................................
Mr A L King
Director

 

A.L. King Roofing Merchants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

1

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

A.L. King Roofing Merchants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

2

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

3

Debtors

Note

2023
£

2022
£

Amounts owed by group undertakings and undertakings in which the company has a participating interest

6

10

10

 

10

10

4

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Accruals and deferred income

342

318

Other creditors

879

501

1,221

819

5

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary shares of £1 each

10

10

10

10

         
 

A.L. King Roofing Merchants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

6

Related party transactions

Loans to related parties

2023

Parent
£

At start of period

10

Advanced

-

Repaid

-

At end of period

10

2022

Parent
£

At start of period

10

Repaid

-

At end of period

10

7

Parent and ultimate parent undertaking

The company's immediate parent is A.L. King (Holdings) Limited, incorporated in England & Wales.

 The ultimate controlling party is Mr A King, by virtue of his shareholding in A.L. King (Holdings) Limited.