REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Period 1 December 2022 to 29 November 2023 |
for |
Eastern Region Roof Training Group |
Limited |
REGISTERED NUMBER: |
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: |
SECRETARY: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANT: |
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. |
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 |
CURRENT ASSETS |
Debtors | 5 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 6 |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CREDITORS |
Amounts falling due after more than one year |
7 |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital |
Revaluation reserve | 8 |
Other reserves | 8 |
Retained earnings | 8 |
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 were approved by the Board of Directors and authorised for issue on |
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 |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
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 |
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 |
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 |
Additions |
Revaluations | ( |
) |
At 29 November 2023 |
DEPRECIATION |
At 1 December 2022 |
Charge for period | ( |
) |
At 29 November 2023 |
NET BOOK VALUE |
At 29 November 2023 |
At 30 November 2022 |
Motor | Computer |
vehicles | equipment | Totals |
£ | £ | £ |
COST OR VALUATION |
At 1 December 2022 |
Additions |
Revaluations | ( |
) |
At 29 November 2023 |
DEPRECIATION |
At 1 December 2022 |
Charge for period |
At 29 November 2023 |
NET BOOK VALUE |
At 29 November 2023 |
At 30 November 2022 |
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 |
Amounts owed by group undertakings |
Other debtors |
Prepayments and accrued income |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
29.11.23 | 30.11.22 |
£ | £ |
Bank loans and overdrafts |
Trade creditors |
Social security and other taxes |
VAT | 16,702 | 10,548 |
Other creditors |
Credit card | 13,396 | 13,920 |
Accruals and deferred income |
Accrued expenses |
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
29.11.23 | 30.11.22 |
£ | £ |
Bank loans - 1-2 years |
Bank loans - 2-5 years |
8. | RESERVES |
Retained | Revaluation | Other |
earnings | reserve | reserves | Totals |
£ | £ | £ | £ |
At 1 December 2022 | 70,367 |
Profit for the period |
Change during the year | - | (3,500 | ) | - | (3,500 | ) |
Loan measurement difference | (80,701 | ) | - | - | (80,701 | ) |
At 29 November 2023 | 41,785 |