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REGISTERED NUMBER: 12544150 (England and Wales)
















Unaudited Financial Statements for the Year Ended 30 April 2023

for


KS JACKSON ROOFING LTD



KS JACKSON ROOFING LTD (REGISTERED NUMBER: 12544150)



Contents of the Financial Statements

for the Year Ended 30 April 2023











Page




Company Information  

1




Chartered Accountants' Report  

2




Balance Sheet  

3




Notes to the Financial Statements  

5





KS JACKSON ROOFING LTD



Company Information

for the Year Ended 30 April 2023









DIRECTORS:

Mr S Jackson


Mrs K E Jackson







REGISTERED OFFICE:

92 West Vale


Neston


Cheshire


CH64 0TL







REGISTERED NUMBER:

12544150 (England and Wales)







ACCOUNTANTS:

Butterworth Barlow


Chartered Accountants


Butterworth Barlow House


10 Derby Street


Prescot


Liverpool


Merseyside


L34 3LG


Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Ks Jackson Roofing Ltd



The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ks Jackson Roofing Ltd for the year ended 30 April 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.


As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.  


This report is made solely to the Board of Directors of Ks Jackson Roofing Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ks Jackson Roofing Ltd and state those matters that we have agreed to state to the Board of Directors of Ks Jackson Roofing Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ks Jackson Roofing Ltd and its Board of Directors, as a body, for our work or for this report.      


It is your duty to ensure that Ks Jackson Roofing Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ks Jackson Roofing Ltd. You consider that Ks Jackson Roofing Ltd is exempt from the statutory audit requirement for the year.  


We have not been instructed to carry out an audit or a review of the financial statements of Ks Jackson Roofing Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.  







Butterworth Barlow

Chartered Accountants

Liverpool



12 February 2024



KS JACKSON ROOFING LTD (REGISTERED NUMBER: 12544150)



Balance Sheet

30 April 2023



30.4.23

30.4.22



as restated



Notes

£   

£   

£   

£   


FIXED ASSETS

Tangible assets

4

20,401


25,698




CURRENT ASSETS

Debtors

5

46,941


41,481



Cash at bank

54


290



46,995


41,771



CREDITORS

Amounts falling due within one year

6

66,539


61,908



NET CURRENT LIABILITIES

(19,544

)

(20,137

)


TOTAL ASSETS LESS CURRENT LIABILITIES

857


5,561




PROVISIONS FOR LIABILITIES

-


4,883



NET ASSETS

857


678




CAPITAL AND RESERVES

Called up share capital

7

4


4



Retained earnings

8

853


674



SHAREHOLDERS' FUNDS

857


678




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


The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.  


The directors acknowledge their 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.



KS JACKSON ROOFING LTD (REGISTERED NUMBER: 12544150)



Balance Sheet - continued

30 April 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 Board of Directors and authorised for issue on 12 February 2024 and were signed on its behalf by:






Mrs K E Jackson - Director




KS JACKSON ROOFING LTD (REGISTERED NUMBER: 12544150)



Notes to the Financial Statements

for the Year Ended 30 April 2023



1.

STATUTORY INFORMATION



Ks Jackson 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.


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

-

25% on reducing balance


Motor vehicles

-

25% on reducing balance



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 ) .



KS JACKSON ROOFING LTD (REGISTERED NUMBER: 12544150)



Notes to the Financial Statements - continued

for the Year Ended 30 April 2023



4.

TANGIBLE FIXED ASSETS


Plant and


Motor



machinery


vehicles


Totals

£   

£   

£   



COST


At 1 May 2022

4,098


33,354


37,452




Additions

1,503


-


1,503




At 30 April 2023

5,601


33,354


38,955




DEPRECIATION


At 1 May 2022

1,736


10,018


11,754




Charge for year

966


5,834


6,800




At 30 April 2023

2,702


15,852


18,554




NET BOOK VALUE


At 30 April 2023

2,899


17,502


20,401




At 30 April 2022

2,362


23,336


25,698




5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR



30.4.23


30.4.22


as restated


£   

£   



Trade debtors

12,836


19,746




Other debtors

19,100


15,894




Directors' current accounts

15,005


-




VAT

-


5,841



46,941


41,481




Subsequent to the year end the Directors' current accounts were repaid in full on 30 January 2024.



KS JACKSON ROOFING LTD (REGISTERED NUMBER: 12544150)



Notes to the Financial Statements - continued

for the Year Ended 30 April 2023



6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR



30.4.23


30.4.22


as restated


£   

£   



Hire purchase contracts

15,482


19,562




Trade creditors

-


9,107




Tax

31,312


23,667




Social security and other taxes

1,084


-




VAT

3,618


-




Other creditors

1,104


-




CIS liability

10,239


-




Directors' current accounts

-


8,552




Accrued expenses

3,700


1,020



66,539


61,908




7.

CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:


Number:

Class:

Nominal

30.4.23


30.4.22


value:


as restated


£   

£   



1

A Ordinary

£1

1


1




1

B Ordinary

£1

1


1




2

Ordinary

£1

2


2



4


4




8.

RESERVES


Retained


earnings

£   




At 1 May 2022

(19,326

)



Prior year adjustment

20,000



674




Profit for the year

32,179




Dividends

(32,000

)



At 30 April 2023

853