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REGISTERED NUMBER: 04646043 (England and Wales)















Unaudited Financial Statements

for the Period 1 December 2022 to 29 November 2023

for

Eastern Region Roof Training Group
Limited

Eastern Region Roof Training Group
Limited (Registered number: 04646043)






Contents of the Financial Statements
for the Period 1 December 2022 to 29 November 2023




Page

Company Information 1

Report of the Accountant 2

Statement of Financial Position 3

Notes to the Financial Statements 4


Eastern Region Roof Training Group
Limited

Company Information
for the Period 1 December 2022 to 29 November 2023







DIRECTORS: Mr C C Coote
Miss E L Hetzel





SECRETARY:





REGISTERED OFFICE: Unit 6
Lower Street
Baylham
Suffolk





REGISTERED NUMBER: 04646043 (England and Wales)





ACCOUNTANT: Albacore Accounting Limited
724 Capability Green
Luton
Bedfordshire
LU1 3LU

Eastern Region Roof Training Group
Limited

Report of the Accountant to the Directors of
Eastern Region Roof Training Group
Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the period ended 29 November 2023 set out on pages three to four and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.






Albacore Accounting Limited
724 Capability Green
Luton
Bedfordshire
LU1 3LU


Date: .............................................

Eastern Region Roof Training Group
Limited (Registered number: 04646043)

Statement of Financial Position
29 November 2023

29.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,751 17,414

CURRENT ASSETS
Debtors 5 160,310 185,768
Cash at bank and in hand 1,614 73
161,924 185,841
CREDITORS
Amounts falling due within one year 6 125,168 124,805
NET CURRENT ASSETS 36,756 61,036
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,507

78,450

CREDITORS
Amounts falling due after more than one
year

7

9,622

7,983
NET ASSETS 41,885 70,467

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 8 4,208 7,708
Other reserves 8 5,381 5,381
Retained earnings 8 32,196 57,278
41,885 70,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 November 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 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.

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 29 August 2024 and were signed on its behalf by:





Mr C C Coote - Director


Eastern Region Roof Training Group
Limited (Registered number: 04646043)

Notes to the Financial Statements
for the Period 1 December 2022 to 29 November 2023

1. STATUTORY INFORMATION

Eastern Region Roof Training Group Limited 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 as modified by the revaluation of certain assets.

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.

Taxation
As per the directors the company is treated as tax exempt until such time that H M Revenue and Customs reviews the company's requirement to file a tax return.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 3 (2022 - 5 ) .

Eastern Region Roof Training Group
Limited (Registered number: 04646043)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 29 November 2023

4. TANGIBLE FIXED ASSETS
Freehold Short Plant and
property leasehold machinery
£    £    £   
COST OR VALUATION
At 1 December 2022 15,000 16,444 14,387
Additions - - 2,084
Revaluations (3,500 ) - -
At 29 November 2023 11,500 16,444 16,471
DEPRECIATION
At 1 December 2022 10,000 8,137 12,669
Charge for period 1,500 1,773 (299 )
At 29 November 2023 11,500 9,910 12,370
NET BOOK VALUE
At 29 November 2023 - 6,534 4,101
At 30 November 2022 5,000 8,307 1,718

Motor Computer
vehicles equipment Totals
£    £    £   
COST OR VALUATION
At 1 December 2022 3,323 10,515 59,669
Additions - 2,415 4,499
Revaluations - - (3,500 )
At 29 November 2023 3,323 12,930 60,668
DEPRECIATION
At 1 December 2022 2,785 8,664 42,255
Charge for period 180 508 3,662
At 29 November 2023 2,965 9,172 45,917
NET BOOK VALUE
At 29 November 2023 358 3,758 14,751
At 30 November 2022 538 1,851 17,414

Cost or valuation at 29 November 2023 is represented by:

Freehold Short Plant and
property leasehold machinery
£    £    £   
Valuation in 2023 (3,500 ) - -
Cost 15,000 16,444 16,471
11,500 16,444 16,471

Motor Computer
vehicles equipment Totals
£    £    £   
Valuation in 2023 - - (3,500 )
Cost 3,323 12,930 64,168
3,323 12,930 60,668

Eastern Region Roof Training Group
Limited (Registered number: 04646043)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 29 November 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.11.23 30.11.22
£    £   
Trade debtors 3,301 2,835
Amounts owed by group undertakings 121,353 170,380
Other debtors 25,000 2,333
Prepayments and accrued income 10,656 10,220
160,310 185,768

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.11.23 30.11.22
£    £   
Bank loans and overdrafts 26,432 26,420
Trade creditors 52,167 50,782
Social security and other taxes 11,053 19,195
VAT 16,702 10,548
Other creditors 2,505 257
Credit card 13,396 13,920
Accruals and deferred income 2,913 790
Accrued expenses - 2,893
125,168 124,805

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
29.11.23 30.11.22
£    £   
Bank loans - 1-2 years 5,170 3,007
Bank loans - 2-5 years 4,452 4,976
9,622 7,983

8. RESERVES
Retained Revaluation Other
earnings reserve reserves Totals
£    £    £    £   

At 1 December 2022 57,278 7,708 5,381 70,367
Profit for the period 55,619 55,619
Change during the year - (3,500 ) - (3,500 )
Loan measurement difference (80,701 ) - - (80,701 )
At 29 November 2023 32,196 4,208 5,381 41,785