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REGISTERED NUMBER: 12414019 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31st January 2024

for

D Emery Roofing Ltd

D Emery Roofing Ltd (Registered number: 12414019)






Contents of the Financial Statements
for the year ended 31st January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D Emery Roofing Ltd

Company Information
for the year ended 31st January 2024







DIRECTOR: Mr D W Emery





REGISTERED OFFICE: Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE





REGISTERED NUMBER: 12414019 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

D Emery Roofing Ltd (Registered number: 12414019)

Balance Sheet
31st January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 21,661 10,699

CURRENT ASSETS
Stocks 2,700 2,300
Debtors 5 48,342 44,644
Cash at bank 451 328
51,493 47,272
CREDITORS
Amounts falling due within one year 6 22,720 19,611
NET CURRENT ASSETS 28,773 27,661
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,434

38,360

CREDITORS
Amounts falling due after more than one
year

7

(44,553

)

(37,963

)

PROVISIONS FOR LIABILITIES (4,115 ) -
NET ASSETS 1,766 397

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 1,765 396
SHAREHOLDERS' FUNDS 1,766 397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2024 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.

D Emery Roofing Ltd (Registered number: 12414019)

Balance Sheet - continued
31st January 2024


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 11th March 2024 and were signed by:





Mr D W Emery - Director


D Emery Roofing Ltd (Registered number: 12414019)

Notes to the Financial Statements
for the year ended 31st January 2024

1. STATUTORY INFORMATION

D Emery Roofing Ltd 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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

Work in progress is valued at the estimated value of unbilled projects at the balance sheet date.

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.

D Emery Roofing Ltd (Registered number: 12414019)

Notes to the Financial Statements - continued
for the year ended 31st January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st February 2023 8,641 7,200 1,638 17,479
Additions - 16,550 - 16,550
At 31st January 2024 8,641 23,750 1,638 34,029
DEPRECIATION
At 1st February 2023 3,401 2,688 691 6,780
Charge for year 1,048 4,212 328 5,588
At 31st January 2024 4,449 6,900 1,019 12,368
NET BOOK VALUE
At 31st January 2024 4,192 16,850 619 21,661
At 31st January 2023 5,240 4,512 947 10,699

Included within the net book value is £13,240 (2023: £NIL) relating to assets held under hire purchase
agreements.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,785 2,346
Other debtors 42,557 42,298
48,342 44,644

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,349 5,556
Hire purchase contracts 3,290 -
Trade creditors 3,353 1,265
Taxation and social security 8,092 11,610
Other creditors 1,636 1,180
22,720 19,611

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 33,860 37,963
Hire purchase contracts 10,693 -
44,553 37,963

D Emery Roofing Ltd (Registered number: 12414019)

Notes to the Financial Statements - continued
for the year ended 31st January 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 13,983 -

Hire purchase agreements are secured against specific fixed assets.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary shares 1 1 1

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st January 2024 and 31st January 2023:

2024 2023
£    £   
Mr D W Emery
Balance outstanding at start of year 28,715 13,924
Amounts advanced 56,162 46,245
Amounts repaid (63,420 ) (31,454 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,457 28,715

Interest has been charged on the overdrawn directors loan account at HMRC's official rate of interest. The loan is expected to be fully repaid within 9 months of the year end.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr D W Emery.