Registered number
04697319
Roofconsult Limited
Filleted Accounts
31 March 2024
Roofconsult Limited
Registered number: 04697319
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 247 583
Current assets
Debtors 4 30,420 37,235
Cash at bank and in hand 88,567 17,013
118,987 54,248
Creditors: amounts falling due within one year 5 (29,838) (29,408)
Net current assets 89,149 24,840
Total assets less current liabilities 89,396 25,423
Provisions for liabilities (123) (197)
Net assets 89,273 25,226
Capital and reserves
Called up share capital 100 100
Profit and loss account 89,173 25,126
Shareholders' funds 89,273 25,226
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 statement of income and retained earnings has not been delivered to the Registrar of Companies.
……………………………………
Mr D M Roy
Director
Approved by the board on 2 August 2024
Roofconsult Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
The principal accounting policies adopted in the preparation of the accounts are set out below; they have remained unchanged from the previous period and have been consistently applied:
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, Section 1A (small entities). There have been no material departures from that standard.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and VAT. Turnover includes revenue earned from the rendering of services. 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 accumulated depreciation and 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 20% on reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2.00 2.00
3 Tangible fixed assets
Plant and machinery
£
Cost
At 1 April 2023 4,552
Disposals (760)
At 31 March 2024 3,792
Depreciation
At 1 April 2023 3,969
Charge for the year 62
On disposals (486)
At 31 March 2024 3,545
Net book value
At 31 March 2024 247
At 31 March 2023 583
4 Debtors 2024 2023
£ £
Trade debtors 23,467 31,330
Other debtors 6,953 5,905
30,420 37,235
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 1,110 523
Taxation and social security costs 27,030 24,903
Other creditors 1,698 3,982
29,838 29,408
6 Other information
Roofconsult Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Ralls House, Parklands Business Park, Forest Road, Denmead, Waterlooville, Hants, PO7 6XP.
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