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2022-05-31 07227300 dpl-frs:Item12 2021-06-01 2022-05-31 07227300 dpl-frs:Item12 2021-05-31 07227300 dpl-frs:Item12 2022-05-31 07227300 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 07227300 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 07227300 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 07227300 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 07227300 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 07227300 1 2021-06-01 2022-05-31 07227300 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 07227300
Rowley Roofing Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
B&L Accountants Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07227300
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 5,279 8,181
Cash at bank and in hand 52,426 25,962
57,705 34,143
Creditors: Amounts Falling Due Within One Year 6 (15,220 ) (10,716 )
NET CURRENT ASSETS (LIABILITIES) 42,485 23,427
TOTAL ASSETS LESS CURRENT LIABILITIES 42,485 23,427
NET ASSETS 42,485 23,427
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 42,482 23,424
SHAREHOLDERS' FUNDS 42,485 23,427
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Golding
Director
07/02/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Rowley Roofing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07227300 . The registered office is 71 Park Avenue, Rowley Regis, West Midlands, B65 9ET.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight ine
Motor Vehicles 20% Straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 June 2022 6,100 17,812 23,912
As at 31 May 2023 6,100 17,812 23,912
Depreciation
As at 1 June 2022 6,100 17,812 23,912
As at 31 May 2023 6,100 17,812 23,912
Net Book Value
As at 31 May 2023 - - -
As at 1 June 2022 - - -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 1,403
VAT 305 339
Other taxes and social security 4,974 6,439
5,279 8,181
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 5,931 3,579
Director's loan account 9,289 7,137
15,220 10,716
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
8. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 6,500 7,000
6,500 7,000
Page 3