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REGISTERED NUMBER: 14545060 (England and Wales)














Unaudited Financial Statements

FOR THE PERIOD

16 December 2022 to 31 March 2024

for

D.J. MACKAY & SON ROOFING CONTRACTORS
LTD

D.J. MACKAY & SON ROOFING CONTRACTORS
LTD (REGISTERED NUMBER: 14545060)






Contents of the Financial Statements
FOR THE PERIOD 16 DECEMBER 2022 TO 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D.J. MACKAY & SON ROOFING CONTRACTORS
LTD

Company Information
FOR THE PERIOD 16 DECEMBER 2022 TO 31 MARCH 2024







DIRECTOR: J D Mackay





REGISTERED OFFICE: 11 Clos Y Gwyddfid
Morganstown
Cardiff
CF15 8EX





REGISTERED NUMBER: 14545060 (England and Wales)





ACCOUNTANTS: Hayvenhursts
Fairway House
Links Business Park
St Mellons
Cardiff
CF3 0LT

D.J. MACKAY & SON ROOFING CONTRACTORS
LTD (REGISTERED NUMBER: 14545060)

Balance Sheet
31 MARCH 2024

Notes £   
FIXED ASSETS
Tangible assets 4 74,495

CURRENT ASSETS
Debtors 5 270,597
Cash at bank 59,116
329,713
CREDITORS
Amounts falling due within one year 6 (115,628 )
NET CURRENT ASSETS 214,085
TOTAL ASSETS LESS CURRENT
LIABILITIES

288,580

PROVISIONS FOR LIABILITIES 7 (18,624 )
NET ASSETS 269,956

CAPITAL AND RESERVES
Called up share capital 1
Retained earnings 8 269,955
269,956

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

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

D.J. MACKAY & SON ROOFING CONTRACTORS
LTD (REGISTERED NUMBER: 14545060)

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 director and authorised for issue on 1 August 2024 and were signed by:





J D Mackay - Director


D.J. MACKAY & SON ROOFING CONTRACTORS
LTD (REGISTERED NUMBER: 14545060)

Notes to the Financial Statements
FOR THE PERIOD 16 DECEMBER 2022 TO 31 MARCH 2024

1. STATUTORY INFORMATION

D.j. Mackay & Son Roofing Contractors 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.

Taxation
Taxation for the period 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 period 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 .

D.J. MACKAY & SON ROOFING CONTRACTORS
LTD (REGISTERED NUMBER: 14545060)

Notes to the Financial Statements - continued
FOR THE PERIOD 16 DECEMBER 2022 TO 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
Additions 5,705 87,635 93,340
At 31 March 2024 5,705 87,635 93,340
DEPRECIATION
Charge for period 713 18,132 18,845
At 31 March 2024 713 18,132 18,845
NET BOOK VALUE
At 31 March 2024 4,992 69,503 74,495

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 255,681
Prepayments 14,916
270,597

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Tax 84,475
Social security and other taxes 30,881
Directors' current accounts 272
115,628

7. PROVISIONS FOR LIABILITIES
£   
Deferred tax 18,624

Deferred
tax
£   
Provided during period 18,624
Balance at 31 March 2024 18,624

D.J. MACKAY & SON ROOFING CONTRACTORS
LTD (REGISTERED NUMBER: 14545060)

Notes to the Financial Statements - continued
FOR THE PERIOD 16 DECEMBER 2022 TO 31 MARCH 2024

8. RESERVES
Retained
earnings
£   

Profit for the period 322,455
Dividends (52,500 )
At 31 March 2024 269,955

9. ULTIMATE CONTROLLING PARTY

The controlling party is J D Mackay.

10. TRANSACTIONS WITH DIRECTOR

As at 31st March 2024 the company owed its director £272. This amount is interest free and repayable upon demand.