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REGISTERED NUMBER: 09680424 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

J.MARKS & SONS ROOFING LTD

J.MARKS & SONS ROOFING LTD (REGISTERED NUMBER: 09680424)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J.MARKS & SONS ROOFING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: S S Marks
Miss C J Caulfield





REGISTERED OFFICE: 18 High West Street
Dorchester
Dorset
DT1 1UW





REGISTERED NUMBER: 09680424 (England and Wales)





ACCOUNTANTS: Pugsley Revill
18 High West Street
Dorchester
Dorset
DT1 1UW

J.MARKS & SONS ROOFING LTD (REGISTERED NUMBER: 09680424)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,133 6,913

CURRENT ASSETS
Stocks 16,210 1,400
Debtors 5 21,188 41,404
Cash at bank 44,424 18,962
81,822 61,766
CREDITORS
Amounts falling due within one year 6 51,196 61,370
NET CURRENT ASSETS 30,626 396
TOTAL ASSETS LESS CURRENT
LIABILITIES

38,759

7,309

CREDITORS
Amounts falling due after more than one
year

7

-

(155

)

PROVISIONS FOR LIABILITIES 9 (1,288 ) (1,000 )
NET ASSETS 37,471 6,154

CAPITAL AND RESERVES
Called up share capital 10 101 101
Retained earnings 37,370 6,053
SHAREHOLDERS' FUNDS 37,471 6,154

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

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

J.MARKS & SONS ROOFING LTD (REGISTERED NUMBER: 09680424)

BALANCE SHEET - continued
31 JULY 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 January 2024 and were signed on its behalf by:




S S Marks - Director



Miss C J Caulfield - Director


J.MARKS & SONS ROOFING LTD (REGISTERED NUMBER: 09680424)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

J.Marks & Sons 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

Stocks
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 items.

Cost includes all direct costs and an appropriate proportion of fixed and variable overheads, and in the case of work in progress a proportion of attributable profit.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

J.MARKS & SONS ROOFING LTD (REGISTERED NUMBER: 09680424)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Office
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2022 3,100 21,335 582 25,017
Additions 3,610 - - 3,610
At 31 July 2023 6,710 21,335 582 28,627
DEPRECIATION
At 1 August 2022 1,898 15,718 488 18,104
Charge for year 962 1,404 24 2,390
At 31 July 2023 2,860 17,122 512 20,494
NET BOOK VALUE
At 31 July 2023 3,850 4,213 70 8,133
At 31 July 2022 1,202 5,617 94 6,913

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2022
and 31 July 2023 15,585
DEPRECIATION
At 1 August 2022 10,757
Charge for year 1,207
At 31 July 2023 11,964
NET BOOK VALUE
At 31 July 2023 3,621
At 31 July 2022 4,828

J.MARKS & SONS ROOFING LTD (REGISTERED NUMBER: 09680424)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 21,188 40,833
Corporation tax - 571
21,188 41,404

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 156 1,871
Trade creditors 21,855 28,617
Corporation tax 6,888 5,265
Social security and other taxes 4,891 1,989
VAT 10,324 491
Credit cards 45 1,422
Director's loan account 4,839 19,382
Accrued expenses 2,198 2,333
51,196 61,370

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts - 155

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 156 2,026

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,288 1,000

Deferred
tax
£   
Balance at 1 August 2022 1,000
Provided during year 288
Balance at 31 July 2023 1,288

J.MARKS & SONS ROOFING LTD (REGISTERED NUMBER: 09680424)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100
1 Ordinary A £1 1 1
101 101

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2023 and 31 July 2022:

2023 2022
£    £   
S S Marks and Miss C J Caulfield
Balance outstanding at start of year - 848
Amounts advanced - 26,497
Amounts repaid - (27,345 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -