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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
Page
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A GRANT ROOFING LTD Company Information for the year ended 30 June 2023
Director
A GRANT
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
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A GRANT ROOFING LTD Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
54,240 
32,593 
Current assets
Inventories
14,000 
28,000 
Debtors
123,767 
54,821 
Cash at bank and in hand
(3,198)
34,111 
134,569 
116,932 
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)
Net assets
99,039 
47,269 
Capital and reserves
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
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A GRANT ROOFING LTD Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
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.
2
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
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.
Presentation currency
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
Investments in shares are included at fair value.
Investment property
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 taxation
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.
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A GRANT ROOFING LTD Notes to the Accounts for the year ended 30 June 2023
Pension costs
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.
4
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 
Additions
- 
43,362 
43,362 
At 30 June 2023
37,222 
100,260 
137,482 
Depreciation
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 
Net book value
At 30 June 2023
8,112 
46,128 
54,240 
At 30 June 2022
15,556 
17,037 
32,593 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
5,782 
Amounts falling due after more than one year
Trade debtors
- 
5,782 
Other debtors
123,767 
43,257 
123,767 
49,039 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
10,313 
- 
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 
60,603 
64,308 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
29,167 
37,948 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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