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REGISTERED NUMBER: 07863641 (England and Wales)















D R Roofing Ltd

Unaudited Financial Statements

for the Year Ended 30th November 2023






D R Roofing Ltd (Registered number: 07863641)






Contents of the Financial Statements
for the year ended 30th November 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


D R Roofing Ltd

Company Information
for the year ended 30th November 2023







DIRECTORS: S Storey
Mrs P A Storey





SECRETARY: Mrs P A Storey





REGISTERED OFFICE: 310 Wellingborough Road
Northampton
Northamptonshire
NN1 4EP





REGISTERED NUMBER: 07863641 (England and Wales)





ACCOUNTANTS: Cheney & Co
310 Wellingborough Road
Northampton
NN1 4EP

D R Roofing Ltd (Registered number: 07863641)

Balance Sheet
30th November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 370 489
370 489

CURRENT ASSETS
Debtors 7 82,704 183,593
Cash at bank and in hand 16,593 81
99,297 183,674
CREDITORS
Amounts falling due within one year 8 105,679 147,554
NET CURRENT (LIABILITIES)/ASSETS (6,382 ) 36,120
TOTAL ASSETS LESS CURRENT
LIABILITIES

(6,012

)

36,609

CREDITORS
Amounts falling due after more than one
year

9

34,696

36,450
NET (LIABILITIES)/ASSETS (40,708 ) 159

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings (40,808 ) 59
SHAREHOLDERS' FUNDS (40,708 ) 159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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.

D R Roofing Ltd (Registered number: 07863641)

Balance Sheet - continued
30th November 2023


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 15th August 2024 and were signed on its behalf by:




S Storey - Director



Mrs P A Storey - Director


D R Roofing Ltd (Registered number: 07863641)

Notes to the Financial Statements
for the year ended 30th November 2023

1. STATUTORY INFORMATION

D R 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The principal activity of the company was that of roofing services.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of one years.

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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

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.

D R Roofing Ltd (Registered number: 07863641)

Notes to the Financial Statements - continued
for the year ended 30th November 2023

3. ACCOUNTING POLICIES - continued

Going concern
These financial statements have been prepared on the going concern basis as the company meets its day to day working capital requirement through the support of its directors, who have confirmed their continuing support for a period of twelve months following approval of these financial statements.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st December 2022
and 30th November 2023 200
AMORTISATION
At 1st December 2022
and 30th November 2023 200
NET BOOK VALUE
At 30th November 2023 -
At 30th November 2022 -

6. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1st December 2022
and 30th November 2023 5,491 4,380 9,871
DEPRECIATION
At 1st December 2022 5,003 4,379 9,382
Charge for year 119 - 119
At 30th November 2023 5,122 4,379 9,501
NET BOOK VALUE
At 30th November 2023 369 1 370
At 30th November 2022 488 1 489

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 81,704 77,631
Other debtors 1,000 105,962
82,704 183,593

D R Roofing Ltd (Registered number: 07863641)

Notes to the Financial Statements - continued
for the year ended 30th November 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,650 22,199
Trade creditors 17,140 15,984
Taxation and social security 44,810 58,661
Other creditors 34,079 50,710
105,679 147,554

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 34,696 36,450

10. DEFERRED TAX
£   
Balance at 1st December 2022 (700 )
Balance at 30th November 2023 (700 )

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
60 Ordinary £1 60 100
40 Ordinary B £1 40 -
100 100

12. CONTINGENT LIABILITIES

There are no contingent liabilities as at 30th November 2023 or 30th November 2022.

13. CAPITAL COMMITMENTS

There are no capital commitments as at 30th November 2023 or 30th November 2022.

14. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th November 2023 and 30th November 2022:

2023 2022
£    £   
S Storey
Balance outstanding at start of year 52,480 52,897
Amounts advanced - 52,480
Amounts repaid (52,480 ) (52,897 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 52,480

D R Roofing Ltd (Registered number: 07863641)

Notes to the Financial Statements - continued
for the year ended 30th November 2023

14. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs P A Storey
Balance outstanding at start of year 52,480 52,897
Amounts advanced - 52,480
Amounts repaid (52,480 ) (52,897 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 52,480