IRIS Accounts Production v23.3.1.45 05546660 director 1.10.22 30.9.23 30.9.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh055466602022-09-30055466602023-09-30055466602022-10-012023-09-30055466602021-09-30055466602021-10-012022-09-30055466602022-09-3005546660ns10:Originalns15:EnglandWales2022-10-012023-09-3005546660ns14:PoundSterlingns10:Original2022-10-012023-09-3005546660ns10:Originalns10:Director12022-10-012023-09-3005546660ns10:Original2022-10-012023-09-3005546660ns10:Original2023-09-3005546660ns10:Originalns10:PrivateLimitedCompanyLtd2022-10-012023-09-3005546660ns10:Originalns10:SmallEntities2022-10-012023-09-3005546660ns10:Originalns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3005546660ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3005546660ns10:SmallCompaniesRegimeForAccountsns10:Original2022-10-012023-09-3005546660ns10:Originalns10:FullAccounts2022-10-012023-09-3005546660ns10:Original12022-10-012023-09-3005546660ns10:Originalns10:OrdinaryShareClass12022-10-012023-09-3005546660ns10:Originalns10:RegisteredOffice2022-10-012023-09-3005546660ns10:Original2022-09-3005546660ns10:Originalns5:CurrentFinancialInstruments2023-09-3005546660ns10:Originalns5:CurrentFinancialInstruments2022-09-3005546660ns10:Originalns5:Non-currentFinancialInstruments2023-09-3005546660ns10:Originalns5:Non-currentFinancialInstruments2022-09-3005546660ns5:ShareCapitalns10:Original2023-09-3005546660ns5:ShareCapitalns10:Original2022-09-3005546660ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-09-3005546660ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-3005546660ns10:Originalns5:NetGoodwill2022-10-012023-09-3005546660ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-10-012023-09-3005546660ns10:Originalns5:PlantMachinery2022-10-012023-09-3005546660ns10:Originalns5:MotorVehicles2022-10-012023-09-3005546660ns10:Originalns5:ComputerEquipment2022-10-012023-09-3005546660ns10:Original2021-10-012022-09-3005546660ns10:Originalns5:NetGoodwill2022-09-3005546660ns10:Originalns5:NetGoodwill2023-09-3005546660ns10:Originalns5:NetGoodwill2022-09-3005546660ns10:Originalns5:PlantMachinery2022-09-3005546660ns10:Originalns5:MotorVehicles2022-09-3005546660ns10:Originalns5:ComputerEquipment2022-09-3005546660ns10:Original2022-09-3005546660ns10:Originalns5:PlantMachinery2023-09-3005546660ns10:Originalns5:MotorVehicles2023-09-3005546660ns10:Originalns5:ComputerEquipment2023-09-3005546660ns10:Originalns5:PlantMachinery2022-09-3005546660ns10:Originalns5:MotorVehicles2022-09-3005546660ns10:Originalns5:ComputerEquipment2022-09-3005546660ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3005546660ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-3005546660ns10:Originalns10:OrdinaryShareClass12023-09-30
REGISTERED NUMBER: 05546660 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 September 2023

for

Allen Roofing Ltd

Allen Roofing Ltd (Registered number: 05546660)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Allen Roofing Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTOR: S Allen





REGISTERED OFFICE: 14 Wedgewood Road
Lincoln
LN6 3LU





REGISTERED NUMBER: 05546660 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG

Allen Roofing Ltd (Registered number: 05546660)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,000 7,500
Tangible assets 5 27,189 23,043
33,189 30,543

CURRENT ASSETS
Stocks 3,000 3,000
Debtors 6 106,756 65,008
Cash at bank 206,499 138,575
316,255 206,583
CREDITORS
Amounts falling due within one year 7 79,773 48,163
NET CURRENT ASSETS 236,482 158,420
TOTAL ASSETS LESS CURRENT
LIABILITIES

269,671

188,963

CREDITORS
Amounts falling due after more than one
year

8

-

(1,250

)

PROVISIONS FOR LIABILITIES (6,797 ) (4,378 )
NET ASSETS 262,874 183,335

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 262,873 183,334
SHAREHOLDERS' FUNDS 262,874 183,335

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 6 February 2024 and were signed by:



S Allen - Director


Allen Roofing Ltd (Registered number: 05546660)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Allen Roofing Ltd 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 2008, is being amortised evenly over its estimated useful life of twenty 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 - 15% on cost
Motor vehicles - 15% on cost
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3. EMPLOYEES AND DIRECTORS

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

Allen Roofing Ltd (Registered number: 05546660)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 30,000
AMORTISATION
At 1 October 2022 22,500
Charge for year 1,500
At 30 September 2023 24,000
NET BOOK VALUE
At 30 September 2023 6,000
At 30 September 2022 7,500

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2022 14,480 33,570 867 48,917
Additions - 8,567 - 8,567
At 30 September 2023 14,480 42,137 867 57,484
DEPRECIATION
At 1 October 2022 12,483 12,759 632 25,874
Charge for year 455 3,750 216 4,421
At 30 September 2023 12,938 16,509 848 30,295
NET BOOK VALUE
At 30 September 2023 1,542 25,628 19 27,189
At 30 September 2022 1,997 20,811 235 23,043

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 85,269 54,257
Other debtors 21,487 10,751
106,756 65,008

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 1,444 1,528
Trade creditors 14,842 13,504
Taxation and social security 33,121 10,646
Other creditors 30,366 22,485
79,773 48,163

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 1,250

Allen Roofing Ltd (Registered number: 05546660)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1