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REGISTERED NUMBER: 05218041 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Johnson & Son Roofing Ltd

Johnson & Son Roofing Ltd (Registered number: 05218041)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Johnson & Son Roofing Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: K Johnson





REGISTERED OFFICE: 39 Northmount Road
Kirkby
Liverpool
Merseyside
L32 2AZ





REGISTERED NUMBER: 05218041 (England and Wales)





ACCOUNTANTS: R.L.Ferris Ltd
Chartered Accountants
64 Derby Lane
Liverpool
Merseyside
L13 3DN

Johnson & Son Roofing Ltd (Registered number: 05218041)

Balance Sheet
30 November 2023

30.11.22 30.11.23
£    £    Notes £    £   
FIXED ASSETS
16,000 Intangible assets 4 16,000
42,523 Tangible assets 5 32,058
100,000 Investments 6 100,000
158,523 148,058

CURRENT ASSETS
16,961 Stocks -
36,551 Debtors 7 1,463
46,116 Cash at bank 6,123
99,628 7,586
CREDITORS
26,808 Amounts falling due within one year 8 (1,762 )
72,820 NET CURRENT ASSETS 9,348
231,343 TOTAL ASSETS LESS CURRENT
LIABILITIES

157,406

CAPITAL AND RESERVES
100 Called up share capital 100
231,243 Retained earnings 157,306
231,343 SHAREHOLDERS' FUNDS 157,406

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 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.

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 director and authorised for issue on 14 August 2024 and were signed by:



K Johnson - Director


Johnson & Son Roofing Ltd (Registered number: 05218041)

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

1. STATUTORY INFORMATION

Johnson & Son 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.

Goodwill
The Company purchased Goodwill in 2005. In the opinion of the Director the purchase value of Goodwill is expected to be maintained indefinitely and is therefore not written down.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tools and equipment - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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.

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 2 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 16,000
NET BOOK VALUE
At 30 November 2023 16,000
At 30 November 2022 16,000

Johnson & Son Roofing Ltd (Registered number: 05218041)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 82,767
DEPRECIATION
At 1 December 2022 40,244
Charge for year 10,465
At 30 November 2023 50,709
NET BOOK VALUE
At 30 November 2023 32,058
At 30 November 2022 42,523

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 December 2022
and 30 November 2023 100,000
NET BOOK VALUE
At 30 November 2023 100,000
At 30 November 2022 100,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors - 36,551
Other debtors 1,463 -
1,463 36,551

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Taxation and social security (2,838 ) 7,407
Other creditors 1,076 19,401
(1,762 ) 26,808

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £22,400 were paid to the director .