Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-3062023-05-01falsecontinued to be construction activities4falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08476629 2023-05-01 2024-04-30 08476629 2022-05-01 2023-04-30 08476629 2024-04-30 08476629 2023-04-30 08476629 1 2023-05-01 2024-04-30 08476629 d:Director1 2023-05-01 2024-04-30 08476629 c:PlantMachinery 2023-05-01 2024-04-30 08476629 c:PlantMachinery 2024-04-30 08476629 c:PlantMachinery 2023-04-30 08476629 c:PlantMachinery c:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08476629 c:MotorVehicles 2023-05-01 2024-04-30 08476629 c:MotorVehicles 2024-04-30 08476629 c:MotorVehicles 2023-04-30 08476629 c:MotorVehicles c:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08476629 c:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08476629 c:CurrentFinancialInstruments 2024-04-30 08476629 c:CurrentFinancialInstruments 2023-04-30 08476629 c:Non-currentFinancialInstruments 2024-04-30 08476629 c:Non-currentFinancialInstruments 2023-04-30 08476629 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-30 08476629 c:CurrentFinancialInstruments c:WithinOneYear 2023-04-30 08476629 c:Non-currentFinancialInstruments c:AfterOneYear 2024-04-30 08476629 c:Non-currentFinancialInstruments c:AfterOneYear 2023-04-30 08476629 c:ShareCapital 2024-04-30 08476629 c:ShareCapital 2023-04-30 08476629 c:CapitalRedemptionReserve 2024-04-30 08476629 c:CapitalRedemptionReserve 2023-04-30 08476629 c:RetainedEarningsAccumulatedLosses 2024-04-30 08476629 c:RetainedEarningsAccumulatedLosses 2023-04-30 08476629 d:FRS102 2023-05-01 2024-04-30 08476629 d:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08476629 d:FullAccounts 2023-05-01 2024-04-30 08476629 d:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08476629 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure



Company Registration No. 08476629 (England and Wales)







ROSKERRY BUILDING SERVICES LTD

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2024



































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
ROSKERRY BUILDING SERVICES LTD
REGISTERED NUMBER:08476629

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
600,658
559,712

  
600,658
559,712

Current assets
  

Debtors
 5 
2,003,839
1,386,482

Cash at bank and in hand
  
822,737
421,816

  
2,826,576
1,808,298

Creditors: amounts falling due within one year
 6 
(2,221,033)
(1,386,344)

Net current assets
  
 
 
605,543
 
 
421,954

Total assets less current liabilities
  
1,206,201
981,666

Creditors: amounts falling due after more than one year
 7 
(181,750)
(212,593)

  

Net assets
  
1,024,451
769,073


Capital and reserves
  

Called up share capital 
  
7
7

Capital redemption reserve
  
1
1

Profit and loss account
  
1,024,443
769,065

  
1,024,451
769,073


Page 1

 
ROSKERRY BUILDING SERVICES LTD
REGISTERED NUMBER:08476629
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 August 2024.




___________________________
Daniel Stephen Leahy
Director

Page 2

 
ROSKERRY BUILDING SERVICES LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Roskerry Building Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Building 3, North London Business Park, Oakleigh Road South, London, N11 1NP. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
ROSKERRY BUILDING SERVICES LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
Motor vehicles
-
15%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
ROSKERRY BUILDING SERVICES LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 6).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 May 2023
960,047
190,766
1,150,813


Additions
62,361
151,538
213,899



At 30 April 2024

1,022,408
342,304
1,364,712



Depreciation


At 1 May 2023
481,680
109,421
591,101


Charge for the year
142,491
30,462
172,953



At 30 April 2024

624,171
139,883
764,054



Net book value



At 30 April 2024
398,237
202,421
600,658



At 30 April 2023
478,367
81,345
559,712

Page 5

 
ROSKERRY BUILDING SERVICES LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Debtors

2024
2023
£
£


Trade debtors
1,870,567
1,304,731

Amounts owed by associated
720
-

Other debtors
96,605
38,488

Prepayments
35,947
43,263

2,003,839
1,386,482



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
59,288
59,288

Trade creditors
1,432,526
822,134

Corporation tax
42,140
62,977

Other taxation and social security
9,082
69,605

Obligations under finance lease and hire purchase contracts
132,044
230,832

Other creditors
267,126
138,508

Accruals
278,827
3,000

2,221,033
1,386,344



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
72,640
131,928

Net obligations under finance leases and hire purchase contracts
109,110
80,665

181,750
212,593


Page 6

 
ROSKERRY BUILDING SERVICES LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Profit and loss account

2024
2023
£
£



Balance brought forward
769,065
648,198

Profit or loss for the year
255,378
190,867

Dividends
-
(70,000)

1,024,443
769,065


9.


Post balance sheet events

There were no events since the year end which materially affected the company. 


10.


Controlling party

Daniel Leahy together with Michelle Leahy owns 100% of the issued share capital of the company and is therefore the ultimate controller of the company.

 
Page 7