Company Registration No. 5186171 (England and Wales)
A GRANT ROOFING LTD
Unaudited accounts
for the year ended 30 June 2023
A GRANT ROOFING LTD
Unaudited accounts
Contents
A GRANT ROOFING LTD
Company Information
for the year ended 30 June 2023
Company Number
5186171 (England and Wales)
Registered Office
16 THE HIGH STREET
FULBOURN
CAMBRIDGE
CB21 5DH
ENGLAND
Accountants
Delbeck Accountancy
Newton Hall
Town Street
Newton
Cambridge
CB22 7ZE
A GRANT ROOFING LTD
Statement of financial position
as at 30 June 2023
Tangible assets
54,240
32,593
Cash at bank and in hand
(3,198)
34,111
Creditors: amounts falling due within one year
(60,603)
(64,308)
Net current assets
73,966
52,624
Total assets less current liabilities
128,206
85,217
Creditors: amounts falling due after more than one year
(29,167)
(37,948)
Called up share capital
100
100
Profit and loss account
98,939
47,169
Shareholders' funds
99,039
47,269
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 March 2024 and were signed on its behalf by
A GRANT
Director
Company Registration No. 5186171
A GRANT ROOFING LTD
Notes to the Accounts
for the year ended 30 June 2023
A GRANT ROOFING LTD is a private company, limited by shares, registered in England and Wales, registration number 5186171. The registered office is 16 THE HIGH STREET, FULBOURN, CAMBRIDGE, CB21 5DH, ENGLAND.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over 50 years
Plant & machinery
Over 5 years
Motor vehicles
Over 5 years
Fixtures & fittings
Over 5 years
Computer equipment
Over 1 year
Investments in shares are included at fair value.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
A GRANT ROOFING LTD
Notes to the Accounts
for the year ended 30 June 2023
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 July 2022
37,222
56,898
94,120
At 30 June 2023
37,222
100,260
137,482
At 1 July 2022
21,666
39,861
61,527
Charge for the year
7,444
14,271
21,715
At 30 June 2023
29,110
54,132
83,242
At 30 June 2023
8,112
46,128
54,240
At 30 June 2022
15,556
17,037
32,593
Amounts falling due within one year
Amounts falling due after more than one year
Other debtors
123,767
43,257
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Creditors: amounts falling due within one year
2023
2022
Obligations under finance leases and hire purchase contracts
27,347
-
Trade creditors
22,881
28,329
Taxes and social security
4,776
17,979
Loans from directors
(4,714)
18,000
7
Creditors: amounts falling due after more than one year
2023
2022
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).