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Registered Number: 13312123


 

 

 

EJ ROOFING SERVICES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 27,068    678 
27,068    678 
Current assets      
Debtors 4 2,316    2,850 
Cash at bank and in hand 81,686    32,455 
84,002    35,305 
Creditors: amount falling due within one year 5 (39,036)   (35,649)
Net current assets 44,966    (344)
 
Total assets less current liabilities 72,034    334 
Creditors: amount falling due after more than one year 6 (26,110)  
Provisions for liabilities 7 (5,144)   (129)
Net assets 40,780    205 
 

Capital and reserves
     
Called up share capital 8 1    1 
Profit and loss account 40,779    204 
Shareholders' funds 40,780    205 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 18 July 2024 and were signed by:


-------------------------------
Ethan Nicholas Gary Jakeman
Director
1
General Information
EJ Roofing Services Limited is a private company, limited by shares, registered in , registration number 13312123, registration address 11 Windsor Crescent, Harrow, HA2 8QJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 May 2023 1,206      1,206 
Additions   35,415    35,415 
Disposals    
At 30 April 2024 1,206    35,415    36,621 
Depreciation
At 01 May 2023 528      528 
Charge for year 171    8,854    9,025 
On disposals    
At 30 April 2024 699    8,854    9,553 
Net book values
Closing balance as at 30 April 2024 507    26,561    27,068 
Opening balance as at 01 May 2023 678      678 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 2,199    2,850 
PAYE & Social Security 117   
2,316    2,850 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 5,251    1,200 
Bank Loans & Overdrafts 1,445   
Credit card 3,657   
Corporation Tax 15,601    6,372 
Accrued Expenses 1,265   
Directors' Current Accounts 7,486    28,077 
VAT 4,331   
39,036    35,649 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 26,110   
26,110   

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 5,144    129 
5,144    129 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 share of £1.00 each  
 

2