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Company Registration No. 10329385 (England and Wales)
HP ROOFING and BUILDING LTD Unaudited accounts for the year ended 31 August 2023
HP ROOFING and BUILDING LTD Unaudited accounts Contents
Page
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HP ROOFING and BUILDING LTD Company Information for the year ended 31 August 2023
Director
SCOTT JOHN MICHAEL GROVES
Company Number
10329385 (England and Wales)
Registered Office
70a Gelli Road Gelli PENTRE CF41 7NB United Kingdom
Accountants
AMIFA LIMITED 73 HANNAH STREET PORTH CF39 9PY
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HP ROOFING and BUILDING LTD Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,560 
9,837 
Current assets
Debtors
45,024 
16,317 
Cash at bank and in hand
89,865 
11,240 
134,889 
27,557 
Creditors: amounts falling due within one year
(40,771)
(33,270)
Net current assets/(liabilities)
94,118 
(5,713)
Net assets
102,678 
4,124 
Capital and reserves
Profit and loss account
102,678 
4,124 
Shareholders' funds
102,678 
4,124 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 August 2024 and were signed on its behalf by
SCOTT JOHN MICHAEL GROVES Director Company Registration No. 10329385
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HP ROOFING and BUILDING LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
HP ROOFING and BUILDING LTD is a private company, limited by shares, registered in England and Wales, registration number 10329385. The registered office is 70a Gelli Road, Gelli, PENTRE, CF41 7NB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
33.33%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
346 
20,995 
21,341 
Additions
3,841 
5,000 
8,841 
At 31 August 2023
4,187 
25,995 
30,182 
Depreciation
At 1 September 2022
173 
11,331 
11,504 
Charge for the year
1,453 
8,665 
10,118 
At 31 August 2023
1,626 
19,996 
21,622 
Net book value
At 31 August 2023
2,561 
5,999 
8,560 
At 31 August 2022
173 
9,664 
9,837 
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HP ROOFING and BUILDING LTD Notes to the Accounts for the year ended 31 August 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
5,469 
7,928 
Trade debtors
20,530 
8,389 
Other debtors
19,025 
- 
45,024 
16,317 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
950 
950 
Taxes and social security
31,222 
- 
Loans from directors
8,599 
32,320 
40,771 
33,270 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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