IRIS Accounts Production v24.1.4.33 07901044 director 1.2.23 31.1.24 31.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh079010442023-01-31079010442024-01-31079010442023-02-012024-01-31079010442022-01-31079010442022-02-012023-01-31079010442023-01-3107901044ns15:EnglandWales2023-02-012024-01-3107901044ns14:PoundSterling2023-02-012024-01-3107901044ns10:Director12023-02-012024-01-3107901044ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3107901044ns10:SmallEntities2023-02-012024-01-3107901044ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3107901044ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3107901044ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3107901044ns10:FullAccounts2023-02-012024-01-3107901044ns10:RegisteredOffice2023-02-012024-01-3107901044ns5:CurrentFinancialInstruments2024-01-3107901044ns5:CurrentFinancialInstruments2023-01-3107901044ns5:ShareCapital2024-01-3107901044ns5:ShareCapital2023-01-3107901044ns5:RetainedEarningsAccumulatedLosses2024-01-3107901044ns5:RetainedEarningsAccumulatedLosses2023-01-3107901044ns5:PlantMachinery2023-02-012024-01-3107901044ns5:MotorVehicles2023-02-012024-01-3107901044ns5:ComputerEquipment2023-02-012024-01-3107901044ns5:PlantMachinery2023-01-3107901044ns5:MotorVehicles2023-01-3107901044ns5:ComputerEquipment2023-01-3107901044ns5:PlantMachinery2024-01-3107901044ns5:MotorVehicles2024-01-3107901044ns5:ComputerEquipment2024-01-3107901044ns5:PlantMachinery2023-01-3107901044ns5:MotorVehicles2023-01-3107901044ns5:ComputerEquipment2023-01-3107901044ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-01-3107901044ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-02-012024-01-3107901044ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-01-3107901044ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-01-3107901044ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-3107901044ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-3107901044ns5:DeferredTaxation2023-01-3107901044ns5:DeferredTaxation2023-02-012024-01-3107901044ns5:DeferredTaxation2024-01-31
REGISTERED NUMBER: 07901044 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 January 2024

for

C.F. Roofing (Essex) Limited

C.F. Roofing (Essex) Limited (Registered number: 07901044)






Contents of the Financial Statements
for the year ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C.F. Roofing (Essex) Limited

Company Information
for the year ended 31 January 2024







DIRECTOR: Mr C P Fuller





REGISTERED OFFICE: Top Floor
Claridon House
London Road
Stanford Le Hope
Essex
SS17 0JU





REGISTERED NUMBER: 07901044 (England and Wales)





ACCOUNTANTS: Vortex Accountants LLP
Claridon House
London Road
Stanford Le Hope
Essex
SS17 0JU

C.F. Roofing (Essex) Limited (Registered number: 07901044)

Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,637 2,179

CURRENT ASSETS
Stocks 5 15,305 21,948
Debtors 6 2,103 4,078
Cash at bank 20,137 17,000
37,545 43,026
CREDITORS
Amounts falling due within one year 7 9,093 13,279
NET CURRENT ASSETS 28,452 29,747
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,089

31,926

PROVISIONS FOR LIABILITIES 8 310 414
NET ASSETS 29,779 31,512

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 29,776 31,509
SHAREHOLDERS' FUNDS 29,779 31,512

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

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

C.F. Roofing (Essex) Limited (Registered number: 07901044)

Balance Sheet - continued
31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2024 and were signed by:





Mr C P Fuller - Director


C.F. Roofing (Essex) Limited (Registered number: 07901044)

Notes to the Financial Statements
for the year ended 31 January 2024

1. STATUTORY INFORMATION

C.F. Roofing (Essex) 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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 Statement of Income and Retained Earnings, 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.


C.F. Roofing (Essex) Limited (Registered number: 07901044)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023
and 31 January 2024 9,250 15,950 298 25,498
DEPRECIATION
At 1 February 2023 9,250 13,821 248 23,319
Charge for year - 532 10 542
At 31 January 2024 9,250 14,353 258 23,861
NET BOOK VALUE
At 31 January 2024 - 1,597 40 1,637
At 31 January 2023 - 2,129 50 2,179

C.F. Roofing (Essex) Limited (Registered number: 07901044)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 February 2023
and 31 January 2024 15,950
DEPRECIATION
At 1 February 2023 13,821
Charge for year 532
At 31 January 2024 14,353
NET BOOK VALUE
At 31 January 2024 1,597
At 31 January 2023 2,129

5. STOCKS
2024 2023
£    £   
Work-in-progress 15,305 21,948

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 840 3,000
Prepayments 1,263 1,078
2,103 4,078

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 1,104 1,085
Social security and other taxes 472 910
VAT 6,236 101
Directors' current accounts 51 9,843
Accrued expenses 1,230 1,340
9,093 13,279

C.F. Roofing (Essex) Limited (Registered number: 07901044)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 310 414

Deferred
tax
£   
Balance at 1 February 2023 414
Provided during year (104 )
Balance at 31 January 2024 310