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Registration number: 11677130

Roberts Roofing Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 November 2023

 

Roberts Roofing Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 9

 

Roberts Roofing Limited

Company Information

Directors

Dr GP Roberts

Mr DR Skipper

Mr GP Roberts

Mr EM Bennett

Registered office

Unit 3, Peregrine Industrial Estate
Peregrine Road
Hainault
Essex
IG6 3SZ

Accountants

Jordan Ludlow & Associates Limited
Accountants
9 Limes Road
Beckenham
Kent
BR3 6NS

 

Roberts Roofing Limited

(Registration number: 11677130)
Balance Sheet as at 30 November 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

179,662

184,714

Investments

5

100

100

Other financial assets

6

150,750

150,750

 

330,512

335,564

Current assets

 

Debtors

7

18,036

3,468

Cash at bank and in hand

 

309,343

643

 

327,379

4,111

Creditors: Amounts falling due within one year

8

(14,307)

(5,896)

Net current assets/(liabilities)

 

313,072

(1,785)

Total assets less current liabilities

 

643,584

333,779

Provisions for liabilities

(9,606)

(11,259)

Net assets

 

633,978

322,520

Capital and reserves

 

Called up share capital

9

100

100

Retained earnings

633,878

322,420

Shareholders' funds

 

633,978

322,520

For the financial year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 February 2024 and signed on its behalf by:
 

.........................................
Dr GP Roberts
Director

   
     
 

Roberts Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 3, Peregrine Industrial Estate
Peregrine Road
Hainault
Essex
IG6 3SZ

These financial statements were authorised for issue by the Board on 26 February 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Roberts Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

2

Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

15% reducing balance basis

Motor vehicles

25% reducing balance basis

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Roberts Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

2

Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2022 - 0).

 

Roberts Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 December 2022

33,669

259,460

293,129

Additions

-

53,425

53,425

Disposals

(6,996)

(27,975)

(34,971)

At 30 November 2023

26,673

284,910

311,583

Depreciation

At 1 December 2022

12,977

95,438

108,415

Charge for the year

2,555

42,047

44,602

Eliminated on disposal

(3,339)

(17,757)

(21,096)

At 30 November 2023

12,193

119,728

131,921

Carrying amount

At 30 November 2023

14,480

165,182

179,662

At 30 November 2022

20,692

164,022

184,714

5

Investments

2023
£

2022
£

Investments in subsidiaries

100

100

Subsidiaries

£

Cost or valuation

At 1 December 2022

100

Provision

Carrying amount

At 30 November 2023

100

At 30 November 2022

100

 

Roberts Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

5

Investments (continued)

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2023

2022

Subsidiary undertakings

EJ Roberts Roofing Contractors Limited

Unit 3, Peregrine Industrial Estate
Peregrine Road
Hainault
Essex
IG6 3SZ

England

Ordinary

100%

100%

Subsidiary undertakings

EJ Roberts Roofing Contractors Limited

The principal activity of EJ Roberts Roofing Contractors Limited is that of roofing contractors..

6

Other financial assets (current and non-current)

Financial assets at cost less impairment
£

Total
£

Non-current financial assets

Cost or valuation

At 1 December 2022

150,750

150,750

At 30 November 2023

150,750

150,750

Impairment

Carrying amount

At 30 November 2023

150,750

150,750

 

Roberts Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

7

Debtors

Current

Note

2023
£

2022
£

Trade debtors

 

15,636

3,468

Amounts owed by related parties

10

2,400

-

   

18,036

3,468

8

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

12,657

4,246

Accruals and deferred income

1,650

1,650

14,307

5,896

9

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

       

10

Related party transactions

Income and receivables from related parties

2023

Subsidiary
£

Receipt of services

24,000

Leases

33,435

57,435

Amounts receivable from related party

14,484

 

Roberts Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

10

Related party transactions (continued)

2022

Subsidiary
£

Leases

18,951

Amounts receivable from related party

2,430

Loans to related parties

2023

Entities with joint control or significant influence
£

Total
£

Advanced

2,400

2,400

At end of period

2,400

2,400

Loans from related parties

2022

Entities with joint control or significant influence
£

Total
£

At start of period

5,000

5,000

Repaid

(5,000)

(5,000)

At end of period

-

-