9187794falseroofing contractors2022-09-012023-08-31http://www.companieshouse.gov.uk/2022-08-31http://www.companieshouse.gov.uk/pt:PlantMachinery2022-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2022-08-31http://www.companieshouse.gov.uk/cd:Director12022-09-012023-08-31http://www.companieshouse.gov.uk/pt:PlantMachinery2023-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-08-31http://www.companieshouse.gov.uk/cd:Director22022-09-012023-08-31http://www.companieshouse.gov.uk/cd:Director32022-09-012023-08-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2022-08-31http://www.companieshouse.gov.uk/cd:Director42022-09-012023-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12022-09-012023-08-31http://www.companieshouse.gov.uk/pt:MotorCars2022-08-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-08-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-09-012023-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22022-09-012023-08-31http://www.companieshouse.gov.uk/pt:MotorCars2023-08-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-09-012023-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-08-31http://www.companieshouse.gov.uk/2022-09-012023-08-31http://www.companieshouse.gov.uk/2022-08-31http://www.companieshouse.gov.uk/cd:FRS1022022-09-012023-08-31http://www.companieshouse.gov.uk/2023-08-31http://www.companieshouse.gov.uk/cd:FullAccounts2022-09-012023-08-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2022-09-012023-08-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 9187794

The Flat Roofing Company Carlisle Limited

ACCOUNTS
FOR THE YEAR ENDED 31/08/2023

Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

The Flat Roofing Company Carlisle Limited

ACCOUNTS
FOR THE YEAR ENDED 31/08/2023
DIRECTORS
Mr B Nunn
Mr G Nunn
Mrs M Nunn
N Stubbs
REGISTERED OFFICE
Newby Cross House
Newby Cross
Carlisle
Cumbria
CA5 6JP
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 9187794
BANKERS
Barclays Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

The Flat Roofing Company Carlisle Limited

ACCOUNTS
FOR THEYEARENDED31/08/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

The Flat Roofing Company Carlisle Limited

BALANCE SHEET AT 31/08/2023
20232022
Notes££
FIXED ASSETS
Tangible assets271,69140,021
CURRENT ASSETS
Stock2,5002,500
Debtors4239,938100,860
Cash at bank and in hand231,543409,193
473,981512,553
CREDITORS: Amounts falling due within one year552,03772,269
NET CURRENT ASSETS421,944440,284
TOTAL ASSETS LESS CURRENT LIABILITIES493,635480,305
CAPITAL AND RESERVES
Called up share capital7101101
Profit and loss account493,534480,204
SHAREHOLDERS' FUNDS493,635480,305
For the year ending 31/08/2023 the company was entitled to exemption 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 directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14/11/2023 and signed on their behalf by
.............................
Mr B Nunn
Director

The Flat Roofing Company Carlisle Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/08/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Equipmentreducing balance 25%
Motor Carsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

The Flat Roofing Company Carlisle Limited

2. TANGIBLE FIXED ASSETS
Plant and
MachineryEquipmentMotor CarsTotal
££££
Cost
At 01/09/202211,2623,97787,720102,959
Additions-1,82253,74755,569
At 31/08/202311,2625,799141,467158,528
Depreciation
At 01/09/20224,4952,27456,16962,938
For the year1,69288221,32523,899
At 31/08/20236,1873,15677,49486,837
Net Book Amounts
At 31/08/20235,0752,64363,97371,691
At 31/08/20226,7671,70331,55140,021
3. STOCK 20232022
££
Stock comprises:
Stocks and work in progress2,5002,500
2,5002,500
4. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors31,65269,853
VAT-2,270
Directors current account208,28628,737
239,938100,860

The Flat Roofing Company Carlisle Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax20,07442,644
VAT19,476-
Other tax and social security5,8573,831
Trade creditors4,13023,294
Accruals2,5002,500
52,03772,269
6. EMPLOYEES
20232022
No.No.
Average number of employees76
7. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
1 A Ordinary shares of £1 each11
101101
8. RELATED PARTY TRANSACTIONS
Dividends of £96,000 (2022 - £85,000) were paid to the directors during the year.
At the balance sheet date the directors owed £208,286 (2022 - £28,737) to the company. The loan is unsecured, interest free and repayable on demand.
Two directors received salaries of £9,096 each during the year (2022- £8,949 each).
9. TRANSACTIONS WITH DIRECTORS
During the year advances of £208,286 were made to the directors which remain outstanding at the balance sheet date. The loan is unsecured, interest free and repayable on demand.