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REGISTERED NUMBER: 05960930 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

Roofstyle UK Limited

Roofstyle UK Limited (Registered number: 05960930)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Roofstyle UK Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: P E Carter
J James





SECRETARY: J James





REGISTERED OFFICE: Unit 6
Cedab Road Industrial Estate
Ellesmere Port
Cheshire
CH65 4FE





REGISTERED NUMBER: 05960930 (England and Wales)





ACCOUNTANTS: Johnstone Howell & Co
104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB

Roofstyle UK Limited (Registered number: 05960930)

Balance Sheet
31 October 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,488 11,802
5,488 11,802

CURRENT ASSETS
Stocks 12,314 13,682
Debtors 6 55,327 44,752
Cash at bank 58,858 61,285
126,499 119,719
CREDITORS
Amounts falling due within one year 7 49,172 36,106
NET CURRENT ASSETS 77,327 83,613
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,815

95,415

CREDITORS
Amounts falling due after more than one
year

8

(6,579

)

(9,824

)

PROVISIONS FOR LIABILITIES 9 (1,270 ) (2,826 )
NET ASSETS 74,966 82,765

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 11 74,964 82,763
SHAREHOLDERS' FUNDS 74,966 82,765

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

Roofstyle UK Limited (Registered number: 05960930)

Balance Sheet - continued
31 October 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 15 April 2024 and were signed on its behalf by:




P E Carter - Director



J James - Director


Roofstyle UK Limited (Registered number: 05960930)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Roofstyle UK Limited 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 2006, is being amortised evenly over its estimated useful life of five years.

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 cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Roofstyle UK Limited (Registered number: 05960930)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 November 2022
and 31 October 2023 50,000
AMORTISATION
At 1 November 2022
and 31 October 2023 50,000
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 -

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£ £ £
COST
At 1 November 2022
and 31 October 2023 31,355 55,985 87,340
DEPRECIATION
At 1 November 2022 30,024 45,514 75,538
Charge for year 333 5,981 6,314
At 31 October 2023 30,357 51,495 81,852
NET BOOK VALUE
At 31 October 2023 998 4,490 5,488
At 31 October 2022 1,331 10,471 11,802

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 52,964 43,263
Prepayments 2,363 1,489
55,327 44,752

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 29,957 16,269
Tax 9,804 12,882
Social security and other taxes (34 ) (40 )
VAT 5,457 2,873
Directors' current accounts 1,118 1,290
Accrued expenses 2,870 2,832
49,172 36,106

Roofstyle UK Limited (Registered number: 05960930)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Bank loans - 2-5 years 6,579 9,824

9. PROVISIONS FOR LIABILITIES
2023 2022
£ £
Deferred tax 1,270 2,826

Deferred tax
£
Balance at 1 November 2022 2,826
Utilised during year (1,556 )
Balance at 31 October 2023 1,270

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
2 Ordinary £1 2 2

11. RESERVES
Retained
earnings
£

At 1 November 2022 82,763
Profit for the year 36,801
Dividends (44,600 )
At 31 October 2023 74,964

12. ULTIMATE CONTROLLING PARTY

The directors are deemed to control the company by virtue of their shareholdings.