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REGISTERED NUMBER: 04069945 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

The Roofline Replacement Company Limited

The Roofline Replacement Company Limited (Registered number: 04069945)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Roofline Replacement Company Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: M W Alston
Mrs K A Maloney





SECRETARY: Mrs K A Maloney





REGISTERED OFFICE: 19 Warren Park Way
Enderby
Leicester
LE19 4SA





REGISTERED NUMBER: 04069945 (England and Wales)





ACCOUNTANTS: Carter & Co
19 Warren Park Way
Enderby
Leicester
LE19 4SA

The Roofline Replacement Company Limited (Registered number: 04069945)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 81,092 47,858

CURRENT ASSETS
Stocks 32,500 53,393
Debtors 5 70,497 89,175
Cash at bank 212,139 237,530
315,136 380,098
CREDITORS
Amounts falling due within one year 6 257,030 255,780
NET CURRENT ASSETS 58,106 124,318
TOTAL ASSETS LESS CURRENT
LIABILITIES

139,198

172,176

CREDITORS
Amounts falling due after more than one
year

7

(12,259

)

(31,218

)

PROVISIONS FOR LIABILITIES (15,407 ) (9,093 )
NET ASSETS 111,532 131,865

CAPITAL AND RESERVES
Called up share capital 120 120
Retained earnings 111,412 131,745
111,532 131,865

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

The Roofline Replacement Company Limited (Registered number: 04069945)

Balance Sheet - continued
31 March 2024


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 24 July 2024 and were signed on its behalf by:




M W Alston - Director



Mrs K A Maloney - Director


The Roofline Replacement Company Limited (Registered number: 04069945)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

The Roofline Replacement Company 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.

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 etc - 33% on reducing balance, 25% on reducing balance and 15% 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 is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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
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.

The Roofline Replacement Company Limited (Registered number: 04069945)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

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 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 152,265
Additions 55,706
Disposals (14,801 )
At 31 March 2024 193,170
DEPRECIATION
At 1 April 2023 104,407
Charge for year 20,166
Eliminated on disposal (12,495 )
At 31 March 2024 112,078
NET BOOK VALUE
At 31 March 2024 81,092
At 31 March 2023 47,858

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 47,995
DEPRECIATION
At 1 April 2023 28,577
Charge for year 6,472
At 31 March 2024 35,049
NET BOOK VALUE
At 31 March 2024 12,946
At 31 March 2023 19,418

The Roofline Replacement Company Limited (Registered number: 04069945)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 42,844 61,571
Other debtors 27,653 27,604
70,497 89,175

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 10,148 10,148
Hire purchase contracts 4,903 7,659
Trade creditors 172,446 123,844
Taxation and social security 2,069 23,896
Other creditors 67,464 90,233
257,030 255,780

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 12,259 22,207
Hire purchase contracts - 9,011
12,259 31,218