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2021-08-01 2022-07-31 03392877 frs-core:CurrentFinancialInstruments 10 2022-07-31 03392877 frs-core:Non-currentFinancialInstruments 10 2022-07-31 03392877 11 2021-08-01 2022-07-31 03392877 frs-core:CurrentFinancialInstruments 11 2022-07-31 03392877 frs-core:Non-currentFinancialInstruments 11 2022-07-31 03392877 12 2021-08-01 2022-07-31 03392877 frs-core:CurrentFinancialInstruments 12 2022-07-31 03392877 frs-core:Non-currentFinancialInstruments 12 2022-07-31 03392877 13 2021-08-01 2022-07-31 03392877 frs-core:CurrentFinancialInstruments 13 2022-07-31 03392877 frs-core:Non-currentFinancialInstruments 13 2022-07-31 03392877 14 2021-08-01 2022-07-31 03392877 frs-core:CurrentFinancialInstruments 14 2022-07-31 03392877 frs-core:Non-currentFinancialInstruments 14 2022-07-31 03392877 15 2021-08-01 2022-07-31 03392877 frs-core:CurrentFinancialInstruments 15 2022-07-31 03392877 frs-core:Non-currentFinancialInstruments 15 2022-07-31 03392877 16 2021-08-01 2022-07-31 03392877 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03392877 dpl-frs:Item6 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 03392877 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 03392877 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 03392877 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 03392877 dpl-frs:Item7 2021-08-01 2022-07-31 03392877 dpl-frs:Item7 2021-07-31 03392877 dpl-frs:Item7 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 03392877 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 03392877 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 03392877 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 03392877 dpl-frs:Item8 2021-08-01 2022-07-31 03392877 dpl-frs:Item8 2021-07-31 03392877 dpl-frs:Item8 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 03392877 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 03392877 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 03392877 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 03392877 dpl-frs:Item9 2021-08-01 2022-07-31 03392877 dpl-frs:Item9 2021-07-31 03392877 dpl-frs:Item9 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 03392877 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 03392877 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 03392877 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 03392877 dpl-frs:Item10 2021-08-01 2022-07-31 03392877 dpl-frs:Item10 2021-07-31 03392877 dpl-frs:Item10 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 03392877 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 03392877 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 03392877 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 03392877 dpl-frs:Item11 2021-08-01 2022-07-31 03392877 dpl-frs:Item11 2021-07-31 03392877 dpl-frs:Item11 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 03392877 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 03392877 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 03392877 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 03392877 dpl-frs:Item12 2021-08-01 2022-07-31 03392877 dpl-frs:Item12 2021-07-31 03392877 dpl-frs:Item12 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 03392877 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 03392877 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 03392877 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 03392877 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 03392877 1 2021-08-01 2022-07-31 03392877 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 03392877
Designed Roof Systems Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03392877
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52,005 47,615
52,005 47,615
CURRENT ASSETS
Stocks 75,540 361,565
Debtors 5 472,732 396,478
Cash at bank and in hand 128,259 58,011
676,531 816,054
Creditors: Amounts Falling Due Within One Year 6 (303,733 ) (360,333 )
NET CURRENT ASSETS (LIABILITIES) 372,798 455,721
TOTAL ASSETS LESS CURRENT LIABILITIES 424,803 503,336
PROVISIONS FOR LIABILITIES
Deferred Taxation (341 ) -
NET ASSETS 424,462 503,336
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 424,262 503,136
SHAREHOLDERS' FUNDS 424,462 503,336
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Michael Devlin
Director
07/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Designed Roof Systems Limited , registered number 03392877 is a company limited by shares incorporated in England & Wales. The registered office is Unit 2, Pittman Court Pittman Way, Fulwood, Preston, PR2 9ZG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and adjusted for work in progress.
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 over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 4 4
Manufacturing 5 5
9 9
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 August 2022 133,245
Additions 20,995
Disposals (12,750 )
As at 31 July 2023 141,490
Depreciation
As at 1 August 2022 85,630
Provided during the period 13,835
Disposals (9,980 )
As at 31 July 2023 89,485
Net Book Value
As at 31 July 2023 52,005
As at 1 August 2022 47,615
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 455,543 294,198
Prepayments and accrued income 17,189 13,012
VAT - 3,503
Amounts owed by associates - 85,765
472,732 396,478
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 9,486
Trade creditors 90,724 101,288
Corporation tax 98,464 56,797
Other taxes and social security 13,524 4,975
VAT 45,752 -
Accruals and deferred income 55,269 62,787
Amounts owed to parent undertaking - 125,000
303,733 360,333
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
8. Related Party Transactions
Devlin Lettings LimitedDirectors, M & J M Devlin are also Directors of Devlin Lettings Limited.During the year this Company paid rent in the sum of £33,420 (2022 - £33,420) for premises it occupies, owned by Devlin Lettings Limited.

Devlin Lettings Limited

Directors, M & J M Devlin are also Directors of Devlin Lettings Limited.

During the year this Company paid rent in the sum of £33,420 (2022 - £33,420) for premises it occupies, owned by Devlin Lettings Limited.

DRS Investments LimitedDRS Investments Limited owns 100% of the issued share capital in this Company. Dividends were paid to DRS Investments Limited during the year totalling £455,000 (2022-£810,500)

DRS Investments Limited

DRS Investments Limited owns 100% of the issued share capital in this Company. Dividends were paid to DRS Investments Limited during the year totalling £455,000 (2022-£810,500)

Page 5