Registered number
07069334
DJ's Roofing Limited
Filleted Accounts
30 November 2023
DJ's Roofing Limited
Registered number: 07069334
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 96,707 84,256
Current assets
Debtors 4 169,393 255,785
Cash at bank and in hand 293,949 256,699
463,342 512,484
Creditors: amounts falling due within one year 5 101,657 2,120
Net current assets 564,999 514,604
Net assets 661,706 598,860
Capital and reserves
Called up share capital 2 2
Profit and loss account 661,704 598,858
Shareholders' funds 661,706 598,860
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Jackson
Director
Approved by the board on 4 March 2024
DJ's Roofing Limited
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance basis
Motor vehicles 25% reducing balance basis
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 12 12
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2022 3,117 177,842 180,959
Additions 1,300 74,244 75,544
Disposals - (88,874) (88,874)
At 30 November 2023 4,417 163,212 167,629
Depreciation
At 1 December 2022 1,561 95,142 96,703
Charge for the year 714 31,258 31,972
On disposals - (57,753) (57,753)
At 30 November 2023 2,275 68,647 70,922
Net book value
At 30 November 2023 2,142 94,565 96,707
At 30 November 2022 1,556 82,700 84,256
4 Debtors 2023 2022
£ £
Trade debtors 61,604 67,285
Other debtors 107,789 188,500
169,393 255,785
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 27,962 43,199
Trade creditors 41,025 54,195
Taxation and social security costs (179,827) (106,935)
Other creditors 9,183 7,421
(101,657) (2,120)
6 Other information
DJ's Roofing Limited is a private company limited by shares and incorporated in England. Its registered office is:
Dallam Barn
Medge Hall
Crowle
South Humberside
DN17 4BW
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