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2022-03-01 2023-02-28 06106913 frs-core:CurrentFinancialInstruments 11 2023-02-28 06106913 frs-core:Non-currentFinancialInstruments 11 2023-02-28 06106913 12 2022-03-01 2023-02-28 06106913 frs-core:CurrentFinancialInstruments 12 2023-02-28 06106913 frs-core:Non-currentFinancialInstruments 12 2023-02-28 06106913 13 2022-03-01 2023-02-28 06106913 frs-core:CurrentFinancialInstruments 13 2023-02-28 06106913 frs-core:Non-currentFinancialInstruments 13 2023-02-28 06106913 14 2022-03-01 2023-02-28 06106913 frs-core:CurrentFinancialInstruments 14 2023-02-28 06106913 frs-core:Non-currentFinancialInstruments 14 2023-02-28 06106913 15 2022-03-01 2023-02-28 06106913 frs-core:CurrentFinancialInstruments 15 2023-02-28 06106913 frs-core:Non-currentFinancialInstruments 15 2023-02-28 06106913 16 2022-03-01 2023-02-28 06106913 frs-core:CurrentFinancialInstruments 16 2023-02-28 06106913 frs-core:Non-currentFinancialInstruments 16 2023-02-28 06106913 17 2022-03-01 2023-02-28 06106913 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2022-03-01 2023-02-28 06106913 dpl-frs:Item2 2022-03-01 2023-02-28 06106913 dpl-frs:Item2 2022-02-28 06106913 dpl-frs:Item2 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 06106913 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 06106913 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 06106913 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 06106913 dpl-frs:Item3 2022-03-01 2023-02-28 06106913 dpl-frs:Item3 2022-02-28 06106913 dpl-frs:Item3 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 06106913 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 06106913 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 06106913 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 06106913 dpl-frs:Item4 2022-03-01 2023-02-28 06106913 dpl-frs:Item4 2022-02-28 06106913 dpl-frs:Item4 2023-02-28 06106913 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2023-02-28 06106913 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 06106913 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 06106913 dpl-frs:Item7 2022-03-01 2023-02-28 06106913 dpl-frs:Item7 2022-02-28 06106913 dpl-frs:Item7 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 06106913 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 06106913 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 06106913 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 06106913 dpl-frs:Item8 2022-03-01 2023-02-28 06106913 dpl-frs:Item8 2022-02-28 06106913 dpl-frs:Item8 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 06106913 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 06106913 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 06106913 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 06106913 dpl-frs:Item9 2022-03-01 2023-02-28 06106913 dpl-frs:Item9 2022-02-28 06106913 dpl-frs:Item9 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 06106913 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 06106913 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 06106913 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 06106913 dpl-frs:Item10 2022-03-01 2023-02-28 06106913 dpl-frs:Item10 2022-02-28 06106913 dpl-frs:Item10 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 06106913 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 06106913 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 06106913 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 06106913 dpl-frs:Item11 2022-03-01 2023-02-28 06106913 dpl-frs:Item11 2022-02-28 06106913 dpl-frs:Item11 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 06106913 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 06106913 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 06106913 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 06106913 dpl-frs:Item12 2022-03-01 2023-02-28 06106913 dpl-frs:Item12 2022-02-28 06106913 dpl-frs:Item12 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 06106913 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 06106913 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 06106913 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 06106913 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 06106913 1 2022-03-01 2023-02-28 06106913 frs-countries:EnglandWales 2022-03-01 2023-02-28
Registered number: 06106913
Mark Nelson 1st Class Roofing Services Limited
Unaudited Financial Statements
For The Year Ended 28 February 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06106913
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,504 5,070
4,504 5,070
CURRENT ASSETS
Cash at bank and in hand 3,198 3,537
3,198 3,537
Creditors: Amounts Falling Due Within One Year 5 (15,038 ) (11,860 )
NET CURRENT ASSETS (LIABILITIES) (11,840 ) (8,323 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,336 ) (3,253 )
Creditors: Amounts Falling Due After More Than One Year 6 (2,473 ) (4,473 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (856 ) (1,334 )
NET LIABILITIES (10,665 ) (9,060 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (10,666 ) (9,061 )
SHAREHOLDERS' FUNDS (10,665) (9,060)
Page 1
Page 2
For the year ending 28 February 2024 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 Mark Nelson
Director
19/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mark Nelson 1st Class Roofing Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06106913 . The registered office is The Old Barn, Off Wood Street, Swanley, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 15% on reducing balance
Computer Equipment 15% on reducing balance
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 years 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 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.
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 (2023: 1)
1 1
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Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 March 2023 8,199 507 8,706
Additions - 228 228
As at 28 February 2024 8,199 735 8,934
Depreciation
As at 1 March 2023 3,245 391 3,636
Provided during the period 743 51 794
As at 28 February 2024 3,988 442 4,430
Net Book Value
As at 28 February 2024 4,211 293 4,504
As at 1 March 2023 4,954 116 5,070
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 960 960
Bank loans and overdrafts 2,000 2,000
Director's loan account 12,078 8,900
15,038 11,860
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,473 4,473
2,473 4,473
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr Mark Nelson totalling £12,077 (2023 - £8,900 Creditor), no interest is to be charged.
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