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REGISTERED NUMBER: 08221780 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Alpha Specialist Roofing Ltd

Alpha Specialist Roofing Ltd (Registered number: 08221780)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Alpha Specialist Roofing Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: M Baldock
D Bowyer
Mrs Z C Bowyer





REGISTERED OFFICE: Unit E4 St George'S Business Park
Castle Road
Sittingbourne
Kent
ME10 3TB





REGISTERED NUMBER: 08221780 (England and Wales)





ACCOUNTANTS: AJ Accounting Services
58 Park Road
Sittingbourne
Kent
ME10 1DY

Alpha Specialist Roofing Ltd (Registered number: 08221780)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 64,875 54,091

CURRENT ASSETS
Stocks 310,000 260,934
Debtors 5 111,711 158,425
Cash at bank and in hand 84,464 107,190
506,175 526,549
CREDITORS
Amounts falling due within one year 6 314,491 403,671
NET CURRENT ASSETS 191,684 122,878
TOTAL ASSETS LESS CURRENT
LIABILITIES

256,559

176,969

CREDITORS
Amounts falling due after more than
one year

7

58,749

37,090
NET ASSETS 197,810 139,879

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 197,710 139,779
197,810 139,879

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

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

Alpha Specialist Roofing Ltd (Registered number: 08221780)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 June 2024 and were signed on its behalf by:





M Baldock - Director


Alpha Specialist Roofing Ltd (Registered number: 08221780)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Alpha Specialist 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.
Plant and machinery etc - 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.

Alpha Specialist Roofing Ltd (Registered number: 08221780)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

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.

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 7 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 114,955
Additions 28,029
At 31 December 2023 142,984
DEPRECIATION
At 1 January 2023 60,864
Charge for year 17,245
At 31 December 2023 78,109
NET BOOK VALUE
At 31 December 2023 64,875
At 31 December 2022 54,091

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 102,839 130,241
Other debtors 8,872 28,184
111,711 158,425

Alpha Specialist Roofing Ltd (Registered number: 08221780)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts - 2,970
Trade creditors 130,645 206,413
Taxation and social security 23,327 18,899
Other creditors 160,519 175,389
314,491 403,671

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 29,499 30,645
Hire purchase contracts 29,250 6,445
58,749 37,090

8. RELATED PARTY DISCLOSURES

At the end of the period under review the company owed the directors £156,013 (2022: £154,539) by way of their directors loan accounts. These loans were not liable to interest charges and are repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Baldock.