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Registered number: SC552560
Grubb Roofing & Painting Contractors Ltd
Financial Statements
For The Year Ended 31 December 2023
Gillespie's Fife
Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Grubb Roofing & Painting Contractors Ltd For The Year Ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Grubb Roofing & Painting Contractors Ltd For The Year Ended 31 December 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Grubb Roofing & Painting Contractors Ltd , as a body, in accordance with the terms of our engagement letter dated 22 December 2016. Our work has been undertaken solely to prepare for your approval the accounts of Grubb Roofing & Painting Contractors Ltd and state those matters that we have agreed to state to the director of Grubb Roofing & Painting Contractors Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grubb Roofing & Painting Contractors Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Grubb Roofing & Painting Contractors Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Grubb Roofing & Painting Contractors Ltd . You consider that Grubb Roofing & Painting Contractors Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Grubb Roofing & Painting Contractors Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
4th March 2024
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC552560
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,854 6,068
4,854 6,068
CURRENT ASSETS
Stocks 5 150 150
Debtors 6 2,318 4,224
2,468 4,374
Creditors: Amounts Falling Due Within One Year 7 (69,508 ) (50,915 )
NET CURRENT ASSETS (LIABILITIES) (67,040 ) (46,541 )
TOTAL ASSETS LESS CURRENT LIABILITIES (62,186 ) (40,473 )
Creditors: Amounts Falling Due After More Than One Year 8 (6,375 ) (10,875 )
NET LIABILITIES (68,561 ) (51,348 )
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account (68,761 ) (51,548 )
SHAREHOLDERS' FUNDS (68,561) (51,348)
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For the year ending 31 December 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 Paul Grubb
Director
4th March 2024
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Grubb Roofing & Painting Contractors Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC552560 . The registered office is Unit 71, William Matthews Yard, Denburn Road, Kirkcaldy, Fife, KY1 2HD.
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. Going Concern Disclosure
During the period, the company has operated by utilising funds made available by the directors. The directors have confirmed that they will continue to provide this support. The directors therefore consider it appropriate to prepare the accounts on a going concern basis.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. 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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Sales, marketing and distribution 1 1
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2023 650 18,000 18,650
As at 31 December 2023 650 18,000 18,650
Depreciation
As at 1 January 2023 480 12,102 12,582
Provided during the period 34 1,180 1,214
As at 31 December 2023 514 13,282 13,796
Net Book Value
As at 31 December 2023 136 4,718 4,854
As at 1 January 2023 170 5,898 6,068
5. Stocks
2023 2022
£ £
Materials 150 150
150 150
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,440 4,224
Other debtors 878 -
2,318 4,224
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,577 2,201
Bank loans and overdrafts 8,371 7,773
Other taxes and social security 3,346 7,709
VAT 190 1,995
Premium Credit - 3,570
Accruals and deferred income 1,895 1,550
Director's loan account 50,129 26,117
69,508 50,915
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 6,375 10,875
6,375 10,875
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Paul Grubb 26,117 36,671 (12,659 ) - 50,129
The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Paul Grubb by virtue of his ownership of 100% of the issued share capital in the company.
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