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REGISTERED NUMBER: 04088785 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

JUST ROOFING (LEICESTER) LIMITED

JUST ROOFING (LEICESTER) LIMITED (REGISTERED NUMBER: 04088785)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JUST ROOFING (LEICESTER) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: A F Kidger
D Kidger





REGISTERED OFFICE: 7 Layton Road
Leicester
Leicestershire
LE5 0PU





REGISTERED NUMBER: 04088785 (England and Wales)





ACCOUNTANTS: TC Group
31 High View Close
Hamilton Office Park
Leicester
Leicestershire
LE4 9LJ

JUST ROOFING (LEICESTER) LIMITED (REGISTERED NUMBER: 04088785)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 89,628 28,795
89,628 28,795

CURRENT ASSETS
Stocks 254,810 251,905
Debtors 6 89,946 129,909
Cash at bank and in hand 161,326 189,776
506,082 571,590
CREDITORS
Amounts falling due within one year 7 93,623 113,005
NET CURRENT ASSETS 412,459 458,585
TOTAL ASSETS LESS CURRENT LIABILITIES 502,087 487,380

CREDITORS
Amounts falling due after more than one
year

8

(41,790

)

(28,333

)

PROVISIONS FOR LIABILITIES (22,407 ) -
NET ASSETS 437,890 459,047

CAPITAL AND RESERVES
Called up share capital 75 75
Revaluation reserve 9 25 25
Retained earnings 437,790 458,947
437,890 459,047

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JUST ROOFING (LEICESTER) LIMITED (REGISTERED NUMBER: 04088785)

BALANCE SHEET - continued
31 DECEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 April 2024 and were signed on its behalf by:





A F Kidger - Director


JUST ROOFING (LEICESTER) LIMITED (REGISTERED NUMBER: 04088785)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Just Roofing (Leicester) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.


Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


JUST ROOFING (LEICESTER) LIMITED (REGISTERED NUMBER: 04088785)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 30,000
AMORTISATION
At 1 January 2023
and 31 December 2023 30,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

JUST ROOFING (LEICESTER) LIMITED (REGISTERED NUMBER: 04088785)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 20,384 17,856 87,033 6,783 132,056
Additions - - 69,500 - 69,500
At 31 December 2023 20,384 17,856 156,533 6,783 201,556
DEPRECIATION
At 1 January 2023 19,183 16,943 60,381 6,754 103,261
Charge for year 300 227 8,111 29 8,667
At 31 December 2023 19,483 17,170 68,492 6,783 111,928
NET BOOK VALUE
At 31 December 2023 901 686 88,041 - 89,628
At 31 December 2022 1,201 913 26,652 29 28,795

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 79,996 108,689
Other debtors 9,950 21,220
89,946 129,909

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 11,867 -
Trade creditors 56,615 68,118
Taxation and social security 5,869 26,154
Other creditors 19,272 18,733
93,623 113,005

Creditors include net obligations under hire purchase contracts which are secured of £11,867 (2022 £nil).

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 23,393 -
Bounceback loan 18,397 28,333
41,790 28,333

Creditors include net obligations under hire purchase contracts which are secured of £23,393 (2022 £nil).

JUST ROOFING (LEICESTER) LIMITED (REGISTERED NUMBER: 04088785)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


9. RESERVES
Revaluation
reserve
£   
At 1 January 2023
and 31 December 2023 25

10. RELATED PARTY DISCLOSURES

Included in other creditors is a loan from the director of £1,318 (2022: £2,976). This loan is interest free and repayable on demand.