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Company Registration No. 14234345 (England and Wales)
DDK ROOFING LTD Unaudited accounts for the period from 14 July 2022 to 31 July 2023
DDK ROOFING LTD Unaudited accounts Contents
Page
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DDK ROOFING LTD Company Information for the period from 14 July 2022 to 31 July 2023
Director
Daniel Adrian LYLES
Company Number
14234345 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS WEST YORKSHIRE LS6 1PY ENGLAND
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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DDK ROOFING LTD Statement of financial position as at 31 July 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
7,920 
Current assets
Debtors
100 
Cash at bank and in hand
13,213 
13,313 
Creditors: amounts falling due within one year
(7,433)
Net current assets
5,880 
Net assets
13,800 
Capital and reserves
Called up share capital
100 
Profit and loss account
13,700 
Shareholders' funds
13,800 
For the period ending 31 July 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 2 April 2024 and were signed on its behalf by
Daniel Adrian LYLES Director Company Registration No. 14234345
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DDK ROOFING LTD Notes to the Accounts for the period from 14 July 2022 to 31 July 2023
1
Statutory information
DDK ROOFING LTD is a private company, limited by shares, registered in England and Wales, registration number 14234345. The registered office is 21 HYDE PARK ROAD, LEEDS, WEST YORKSHIRE, LS6 1PY, 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 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.
Presentation currency
The accounts are presented in £ sterling.
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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
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:
Motor vehicles
20% diminishing balance method.
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DDK ROOFING LTD Notes to the Accounts for the period from 14 July 2022 to 31 July 2023
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 14 July 2022
- 
Additions
9,900 
At 31 July 2023
9,900 
Depreciation
Charge for the period
1,980 
At 31 July 2023
1,980 
Net book value
At 31 July 2023
7,920 
5
Debtors
2023 
£ 
Amounts falling due after more than one year
Other debtors
100 
6
Creditors: amounts falling due within one year
2023 
£ 
VAT
4,510 
Taxes and social security
1,590 
Accruals
1,333 
7,433 
7
Average number of employees
During the period the average number of employees was 3.
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