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Registered number: 04753566
C T S Building & Roofing Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
DKR Chartered Accountants
36 Lichfield Street
Walsall
West Midlands
WS1 1TJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04753566
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,525 1,967
1,525 1,967
CURRENT ASSETS
Debtors 5 - 7,612
Cash at bank and in hand 1,958 6,021
1,958 13,633
Creditors: Amounts Falling Due Within One Year 6 (10,068 ) (14,979 )
NET CURRENT ASSETS (LIABILITIES) (8,110 ) (1,346 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,585 ) 621
NET (LIABILITIES)/ASSETS (6,585 ) 621
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (6,587 ) 619
SHAREHOLDERS' FUNDS (6,585) 621
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Craig Smith
Director
11th March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C T S Building & Roofing Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04753566 . The registered office is 4 Camelford Close, Stafford, Staffordshire, ST17 0JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 2,945 11,118 239 374 14,676
As at 31 March 2023 2,945 11,118 239 374 14,676
Depreciation
As at 1 April 2022 2,541 9,728 133 307 12,709
Provided during the period 61 348 16 17 442
As at 31 March 2023 2,602 10,076 149 324 13,151
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2023 343 1,042 90 50 1,525
As at 1 April 2022 404 1,390 106 67 1,967
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 2,533
Director's loan account - 5,079
- 7,612
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,641 1,204
Bank loans and overdrafts 417 291
Corporation tax 759 2,231
Other taxes and social security - 3,852
VAT 4,143 5,841
Accruals and deferred income 632 1,560
Director's loan account 476 -
10,068 14,979
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4