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REGISTERED NUMBER: 06462155 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

MD Roofing Contractors Limited

MD Roofing Contractors Limited (Registered number: 06462155)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MD Roofing Contractors Limited

Company Information
for the year ended 30 November 2023







DIRECTORS: M Dent
Mrs T G Dent





SECRETARY: M Dent





REGISTERED OFFICE: Unit 4
Little Hyde Farm
Little Hyde Lane
Ingatesstone
Essex
CM4 0DU





REGISTERED NUMBER: 06462155 (England and Wales)





ACCOUNTANTS: Simpson Accountancy
Unit 6 Cherrytree Farm
Blackmore End Road
Sible Hedingham
Essex
C09 3LZ

MD Roofing Contractors Limited (Registered number: 06462155)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 15,875 3,500
15,875 3,500

CURRENT ASSETS
Debtors 6 27,406 27,482
Cash at bank and in hand 5,198 54,096
32,604 81,578
CREDITORS
Amounts falling due within one year 7 11,859 25,675
NET CURRENT ASSETS 20,745 55,903
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,620

59,403

CREDITORS
Amounts falling due after more than one
year

8

12,962

17,731
NET ASSETS 23,658 41,672

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9 23,558 41,572
SHAREHOLDERS' FUNDS 23,658 41,672

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

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

MD Roofing Contractors Limited (Registered number: 06462155)

Balance Sheet - continued
30 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 30 August 2024 and were signed on its behalf by:





M Dent - Director


MD Roofing Contractors Limited (Registered number: 06462155)

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

1. STATUTORY INFORMATION

MD Roofing Contractors 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.

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 2009, is being amortised evenly over its estimated useful life of ten 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.

Computer software is being amortised evenly over its estimated useful life of nil years.

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 etc - 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.

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.

MD Roofing Contractors Limited (Registered number: 06462155)

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

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 50,000 2,000 52,000
AMORTISATION
At 1 December 2022
and 30 November 2023 50,000 2,000 52,000
NET BOOK VALUE
At 30 November 2023 - - -
At 30 November 2022 - - -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2022 3,500 136,841 140,341
Additions - 16,500 16,500
At 30 November 2023 3,500 153,341 156,841
DEPRECIATION
At 1 December 2022 - 136,841 136,841
Charge for year - 4,125 4,125
At 30 November 2023 - 140,966 140,966
NET BOOK VALUE
At 30 November 2023 3,500 12,375 15,875
At 30 November 2022 3,500 - 3,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 2,182
Other debtors 27,406 25,300
27,406 27,482

Included in debtors is £2,863 of S455 income tax deposit, payable on the directors' overdrawn loan account at the end of the year. This amount is recoverable nine months after the year end in which the loan was repaid.

MD Roofing Contractors Limited (Registered number: 06462155)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 4,124 5,791
Taxation and social security 954 9,922
Other creditors 6,781 9,962
11,859 25,675

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 12,962 17,731

9. RESERVES
Retained
earnings
£   

At 1 December 2022 41,572
Deficit for the year (13,014 )
Dividends (5,000 )
At 30 November 2023 23,558

10. ULTIMATE CONTROLLING PARTY

The company is controlled by its director, Mr M. Dent.