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REGISTERED NUMBER: 11063304 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

R & D Roofing Contractors Ltd

R & D Roofing Contractors Ltd (Registered number: 11063304)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R & D Roofing Contractors Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: RC Butler
Mrs K McFarlane Butler





REGISTERED OFFICE: Building 6000 Langstone Technology Park
Langstone Road
Havant
Hampshire
PO9 1SA





REGISTERED NUMBER: 11063304 (England and Wales)





ACCOUNTANTS: AM-PM Accounting Solutions Limited
Building 6000
Langstone Technology Park
Langstone Road
Havant
Hampshire
PO9 1SA

R & D Roofing Contractors Ltd (Registered number: 11063304)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,004 10,439

CURRENT ASSETS
Stocks 500 500
Debtors 5 18,146 33,497
Cash at bank 7,502 2,155
26,148 36,152
CREDITORS
Amounts falling due within one year 6 23,652 29,445
NET CURRENT ASSETS 2,496 6,707
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,500

17,146

CREDITORS
Amounts falling due after more than one year 7 (11,329 ) (14,700 )

PROVISIONS FOR LIABILITIES (2,281 ) (1,983 )
NET ASSETS 890 463

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 690 263
890 463

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

R & D Roofing Contractors Ltd (Registered number: 11063304)

Balance Sheet - continued
30 November 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 6 May 2024 and were signed on its behalf by:





RC Butler - Director


R & D Roofing Contractors Ltd (Registered number: 11063304)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

R & D 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 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 - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

R & D Roofing Contractors Ltd (Registered number: 11063304)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

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 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 625 17,990 530 19,145
Additions - 4,980 636 5,616
At 30 November 2023 625 22,970 1,166 24,761
DEPRECIATION
At 1 December 2022 305 7,871 530 8,706
Charge for year 64 3,775 212 4,051
At 30 November 2023 369 11,646 742 12,757
NET BOOK VALUE
At 30 November 2023 256 11,324 424 12,004
At 30 November 2022 320 10,119 - 10,439

R & D Roofing Contractors Ltd (Registered number: 11063304)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 December 2022
and 30 November 2023 17,990
DEPRECIATION
At 1 December 2022 7,871
Charge for year 2,530
At 30 November 2023 10,401
NET BOOK VALUE
At 30 November 2023 7,589
At 30 November 2022 10,119

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 3,387 455
Other debtors 14,759 33,042
18,146 33,497

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 718 -
Hire purchase contracts - 3,598
Trade creditors 4,164 2,332
Taxation and social security 15,265 21,815
Other creditors 3,505 1,700
23,652 29,445

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 11,329 14,700

R & D Roofing Contractors Ltd (Registered number: 11063304)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
RC Butler and Mrs K McFarlane Butler
Balance outstanding at start of year 32,042 31,966
Amounts advanced 59,744 77,671
Amounts repaid (78,134 ) (77,595 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 13,652 32,042

This loan was provided interest free and repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The controlling party is RC Butler.