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REGISTERED NUMBER: 02209610 (England and Wales)















MOORE'S ROOFING SUPPLIES LIMITED

Unaudited Financial Statements for the Year Ended 30 September 2023






MOORE'S ROOFING SUPPLIES LIMITED (REGISTERED NUMBER: 02209610)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MOORE'S ROOFING SUPPLIES LIMITED

Company Information
for the Year Ended 30 September 2023







DIRECTORS: A E Moore
Mrs W C Moore





REGISTERED OFFICE: 149 Garrison Street
Bordesley
Birmingham
B9 4BN





REGISTERED NUMBER: 02209610 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

MOORE'S ROOFING SUPPLIES LIMITED (REGISTERED NUMBER: 02209610)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 120,626 5,767
Investments 5 150,000 150,000
270,626 155,767

CURRENT ASSETS
Stocks 405,525 529,632
Debtors 6 1,381,856 1,460,350
Cash at bank and in hand 1,489,568 1,256,595
3,276,949 3,246,577
CREDITORS
Amounts falling due within one year 7 1,070,374 1,141,538
NET CURRENT ASSETS 2,206,575 2,105,039
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,477,201

2,260,806

PROVISIONS FOR LIABILITIES 23,565 -
NET ASSETS 2,453,636 2,260,806

CAPITAL AND RESERVES
Called up share capital 15,000 15,000
Retained earnings 2,438,636 2,245,806
SHAREHOLDERS' FUNDS 2,453,636 2,260,806

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

MOORE'S ROOFING SUPPLIES LIMITED (REGISTERED NUMBER: 02209610)

Balance Sheet - continued
30 September 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 Board of Directors and authorised for issue on 18 December 2023 and were signed on its behalf by:





A E Moore - Director


MOORE'S ROOFING SUPPLIES LIMITED (REGISTERED NUMBER: 02209610)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Moore's Roofing Supplies 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost
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 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 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

MOORE'S ROOFING SUPPLIES LIMITED (REGISTERED NUMBER: 02209610)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. The company also makes contributions to staff pensions under auto enrolement.

Factoring arrangements
The company has entered into a confidential invoice discounting arrangement in order to assist with cash management and day to day working capital requirements. Debts approved by the factor company are assigned with recourse. Debtors are reflected gross within current assets, with the related factoring advance reflected gross within current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2022 10,140 137,752 112,994 260,886
Additions - 107,495 29,262 136,757
Disposals - (115,750 ) - (115,750 )
At 30 September 2023 10,140 129,497 142,256 281,893
DEPRECIATION
At 1 October 2022 9,184 137,752 108,183 255,119
Charge for year 180 14,434 7,284 21,898
Eliminated on disposal - (115,750 ) - (115,750 )
At 30 September 2023 9,364 36,436 115,467 161,267
NET BOOK VALUE
At 30 September 2023 776 93,061 26,789 120,626
At 30 September 2022 956 - 4,811 5,767

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2022
and 30 September 2023 150,000
NET BOOK VALUE
At 30 September 2023 150,000
At 30 September 2022 150,000

The company's investment consists of a 100% holding in the redeemable preference shares of Burton Roofing Supplies Limited

MOORE'S ROOFING SUPPLIES LIMITED (REGISTERED NUMBER: 02209610)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,182,209 1,192,427
Other debtors 136,163 212,738
Directors' current accounts 20,544 26,030
Prepayments 42,940 29,155
1,381,856 1,460,350

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 727,988 815,472
Social security and other taxes 151,567 166,420
Accrued expenses 190,819 159,646
1,070,374 1,141,538

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 100,000 72,000

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
A E Moore
Balance outstanding at start of year 26,030 61,950
Amounts advanced 34,514 618,454
Amounts repaid (40,000 ) (654,374 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,544 26,030