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REGISTERED NUMBER: 04549453 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

M Cook & Son Roofing Contractors Limited

M Cook & Son Roofing Contractors Limited (Registered number: 04549453)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


M Cook & Son Roofing Contractors Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr P J Cook





REGISTERED OFFICE: 32 Heathfield
Chingford
London
E4 6SE





REGISTERED NUMBER: 04549453 (England and Wales)





ACCOUNTANTS: Methven Accountancy Services Limited
76 Waltham Way
Chingford
London
E4 8HE

M Cook & Son Roofing Contractors Limited (Registered number: 04549453)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,173 14,738

CURRENT ASSETS
Stocks 2,438 15,000
Debtors 5 47,854 15,031
Cash at bank 9,242 41,859
59,534 71,890
CREDITORS
Amounts falling due within one year 6 52,150 31,345
NET CURRENT ASSETS 7,384 40,545
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,557

55,283

CREDITORS
Amounts falling due after more than one
year

7

(32,500

)

(42,637

)

PROVISIONS FOR LIABILITIES (2,690 ) (2,785 )
NET (LIABILITIES)/ASSETS (13,633 ) 9,861

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (13,733 ) 9,761
SHAREHOLDERS' FUNDS (13,633 ) 9,861

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

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

The director acknowledges his 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.

M Cook & Son Roofing Contractors Limited (Registered number: 04549453)

Balance Sheet - continued
31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2023 and were signed by:





Mr P J Cook - Director


M Cook & Son Roofing Contractors Limited (Registered number: 04549453)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

M Cook & Son Roofing Contractors 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.

Transition to Financial Reporting Standard 102

The date of the transition to the Financial Reporting Standard 102 purposes was 1st April 2015. As part of the transition process, there have been no changes to accounting policies.

In addition, there have been no transitional adjustments necessary to reconcile equity determined in accordance with previous financial reporting frameworks to equity determined in accordance with the Financial Reporting Standard 102, as at the date of transition and at the end of the latest period presented in the company's most recent financial statements, determined in accordance with it's previous financial reporting framework.

In addition, no transitional adjustments have been required to reconcile the profit or loss determined in accordance with the company's previous financial reporting framework for the latest period in the company's most recent annual financial statements, to it's profit or loss determined in accordance with the Financial Reporting Standard 102 for the same period.

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

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 - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 Income Statement, 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.


M Cook & Son Roofing Contractors Limited (Registered number: 04549453)

Notes to the Financial Statements - continued
for the Year Ended 31 March 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 3,371 - 20,754 5,275 29,400
Additions 455 2,079 - 740 3,274
At 31 March 2023 3,826 2,079 20,754 6,015 32,674
DEPRECIATION
At 1 April 2022 1,486 - 9,080 4,096 14,662
Charge for year 234 207 2,918 480 3,839
At 31 March 2023 1,720 207 11,998 4,576 18,501
NET BOOK VALUE
At 31 March 2023 2,106 1,872 8,756 1,439 14,173
At 31 March 2022 1,885 - 11,674 1,179 14,738

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 42,738 12,394
Other debtors 5,116 2,637
47,854 15,031

Included in other debtors is a balance owed by the director of £2599.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 17,327 8,450
Taxation and social security 32,971 20,992
Other creditors 1,852 1,903
52,150 31,345

M Cook & Son Roofing Contractors Limited (Registered number: 04549453)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 32,500 42,637

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 32,500 42,637