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REGISTERED NUMBER: 04588365 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Hardie Roofing & Building Ltd

Hardie Roofing & Building Ltd (Registered number: 04588365)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Hardie Roofing & Building Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: K J Hardie
Mrs V T Hardie





SECRETARY: Mrs V T Hardie





REGISTERED OFFICE: 21 Church Road
Parkstone
Poole
Dorset
BH14 8UF





REGISTERED NUMBER: 04588365 (England and Wales)





ACCOUNTANT: Richard Allen & Associates
21 Church Road
Parkstone
Poole
Dorset
BH14 8UF

Hardie Roofing & Building Ltd (Registered number: 04588365)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 79,173 78,356

CURRENT ASSETS
Stocks 12,900 7,200
Debtors 5 195,907 247,168
Cash at bank 92,129 109,756
300,936 364,124
CREDITORS
Amounts falling due within one year 6 48,324 75,017
NET CURRENT ASSETS 252,612 289,107
TOTAL ASSETS LESS CURRENT
LIABILITIES

331,785

367,463

PROVISIONS FOR LIABILITIES 19,793 14,888
NET ASSETS 311,992 352,575

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 311,990 352,573
SHAREHOLDERS' FUNDS 311,992 352,575

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

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

Hardie Roofing & Building Ltd (Registered number: 04588365)

Balance Sheet - continued
31 December 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 14 March 2024 and were signed on its behalf by:





K J Hardie - Director


Hardie Roofing & Building Ltd (Registered number: 04588365)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Hardie Roofing & Building 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.

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 etc - 33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks
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 items.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Hardie Roofing & Building Ltd (Registered number: 04588365)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 170,988
Additions 31,413
Disposals (16,111 )
At 31 December 2023 186,290
DEPRECIATION
At 1 January 2023 92,632
Charge for year 25,607
Eliminated on disposal (11,122 )
At 31 December 2023 107,117
NET BOOK VALUE
At 31 December 2023 79,173
At 31 December 2022 78,356

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 24,019 18,568
Other debtors 171,888 228,600
195,907 247,168

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,568 2,100
Taxation and social security 43,288 69,073
Other creditors 2,468 3,844
48,324 75,017

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
K J Hardie
Balance outstanding at start of year 59,379 187,044
Amounts advanced 109,578 310,773
Amounts repaid (168,732 ) (438,438 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 225 59,379