IRIS Accounts Production v24.1.0.578 04483756 director 1.8.22 31.7.23 31.7.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh044837562022-07-31044837562023-07-31044837562022-08-012023-07-31044837562021-07-31044837562021-08-012022-07-31044837562022-07-3104483756ns15:EnglandWales2022-08-012023-07-3104483756ns14:PoundSterling2022-08-012023-07-3104483756ns10:Director12022-08-012023-07-3104483756ns10:PrivateLimitedCompanyLtd2022-08-012023-07-3104483756ns10:SmallEntities2022-08-012023-07-3104483756ns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3104483756ns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3104483756ns10:SmallCompaniesRegimeForAccounts2022-08-012023-07-3104483756ns10:AbridgedAccounts2022-08-012023-07-3104483756ns10:RegisteredOffice2022-08-012023-07-3104483756ns5:CurrentFinancialInstruments2023-07-3104483756ns5:CurrentFinancialInstruments2022-07-3104483756ns5:ShareCapital2023-07-3104483756ns5:ShareCapital2022-07-3104483756ns5:RetainedEarningsAccumulatedLosses2023-07-3104483756ns5:RetainedEarningsAccumulatedLosses2022-07-3104483756ns5:PlantMachinery2022-08-012023-07-3104483756ns5:FurnitureFittings2022-08-012023-07-3104483756ns5:MotorVehicles2022-08-012023-07-3104483756ns5:ComputerEquipment2022-08-012023-07-31
REGISTERED NUMBER: 04483756 (England and Wales)









ALL ABOUT ROOFING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023






ALL ABOUT ROOFING LIMITED (REGISTERED NUMBER: 04483756)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


ALL ABOUT ROOFING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: Mr D C Taylor





REGISTERED OFFICE: 178 Mannamead Road
Hartley
Plymouth
Devon
PL3 5QW





REGISTERED NUMBER: 04483756 (England and Wales)





ACCOUNTANTS: Mark Holt & Co Limited
Chartered Accountants
7 Sandy Court
Ashleigh Way
Langage Business Park
Plymouth
Devon
PL7 5JX

ALL ABOUT ROOFING LIMITED (REGISTERED NUMBER: 04483756)

ABRIDGED BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 12,287 16,060

CURRENT ASSETS
Stocks 650 875
Debtors 17,136 27,705
Cash at bank and in hand 108 1,053
17,894 29,633
CREDITORS
Amounts falling due within one year 28,933 25,566
NET CURRENT (LIABILITIES)/ASSETS (11,039 ) 4,067
TOTAL ASSETS LESS CURRENT LIABILITIES 1,248 20,127

PROVISIONS FOR LIABILITIES 2,300 3,000
NET (LIABILITIES)/ASSETS (1,052 ) 17,127

CAPITAL AND RESERVES
Called up share capital 12 12
Retained earnings 6 (1,064 ) 17,115
SHAREHOLDERS' FUNDS (1,052 ) 17,127

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 director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 April 2024 and were signed by:





Mr D C Taylor - Director


ALL ABOUT ROOFING LIMITED (REGISTERED NUMBER: 04483756)

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

1. STATUTORY INFORMATION

All About Roofing 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and the rendering of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.

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


ALL ABOUT ROOFING LIMITED (REGISTERED NUMBER: 04483756)

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

3. ACCOUNTING POLICIES - continued
Taxation
Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

Pension costs and other post-retirement benefits
Short- term employee benefits and contributions to defined contribution plans are recognised as an expense in the period in which they are incurred.

Provisions for liabilities
Provisions are recognised when the Company has a present (legal or constructive) obligation as a result of a past event; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

The Company recognises a provision for annual leave accrued by employees for services rendered in the current period, and which employees are entitled to carry forward and use within the next 12 months, measured at the salary cost payable for the period of absence.

Employee benefits
Short-term employee benefits and contributions to defined contribution plans are recognised as an expense in the period in which they are incurred.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

ALL ABOUT ROOFING LIMITED (REGISTERED NUMBER: 04483756)

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

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2022 23,187
Additions 320
Disposals (478 )
At 31 July 2023 23,029
DEPRECIATION
At 1 August 2022 7,127
Charge for year 4,093
Eliminated on disposal (478 )
At 31 July 2023 10,742
NET BOOK VALUE
At 31 July 2023 12,287
At 31 July 2022 16,060

6. RESERVES

This year distributions were made in excess of reserves. At the time that the distributions were voted, the directors reviewed available information and believed that there were sufficient reserves to enable these to be paid.