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REGISTERED NUMBER: 02152346 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 December 2023

for

County Roofing (Gloucester) Limited

County Roofing (Gloucester) Limited (Registered number: 02152346)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


County Roofing (Gloucester) Limited

Company Information
for the year ended 31 December 2023







DIRECTORS: J D Perkins
P J Wood





REGISTERED OFFICE: County House
Hempsted Lane
Hempsted
Gloucester
GL2 5JA





REGISTERED NUMBER: 02152346 (England and Wales)





ACCOUNTANTS: Clayton & Brewill
Chartered Accountants
Cawley House
149-155 Canal Street
Nottingham
Nottinghamshire
NG1 7HR

County Roofing (Gloucester) Limited (Registered number: 02152346)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 233,780 261,854
Investments 5 25,000 25,000
258,780 286,854

CURRENT ASSETS
Stocks 648,214 387,771
Debtors 6 282,437 305,074
Cash at bank and in hand 1,437,409 1,047,130
2,368,060 1,739,975
CREDITORS
Amounts falling due within one year 7 1,409,668 890,984
NET CURRENT ASSETS 958,392 848,991
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,217,172

1,135,845

CAPITAL AND RESERVES
Called up share capital 8 111 111
Capital redemption reserve 200 200
Retained earnings 1,216,861 1,135,534
SHAREHOLDERS' FUNDS 1,217,172 1,135,845

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 15 May 2024 and were signed on its behalf by:





P J Wood - Director


County Roofing (Gloucester) Limited (Registered number: 02152346)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

County Roofing (Gloucester) 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Tangible fixed assets
All assets are initially recorded at cost.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and Machinery - 10% on reducing balance
Motor Vehicles - 25% on reducing balance
Equipment - 10% on reducing balance

Work in progress
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

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.

County Roofing (Gloucester) Limited (Registered number: 02152346)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 605,548
Additions 50,050
Disposals (39,018 )
At 31 December 2023 616,580
DEPRECIATION
At 1 January 2023 343,694
Charge for year 70,452
Eliminated on disposal (31,346 )
At 31 December 2023 382,800
NET BOOK VALUE
At 31 December 2023 233,780
At 31 December 2022 261,854


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023
and 31 December 2023 25,000
NET BOOK VALUE
At 31 December 2023 25,000
At 31 December 2022 25,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 198,321 243,534
Amounts owed by associates - 3,115
Other debtors 84,116 58,425
282,437 305,074

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 680,171 304,972
Amounts owed to associates 462,548 399,066
Taxation and social security 109,809 50,595
Other creditors 157,140 136,351
1,409,668 890,984

County Roofing (Gloucester) Limited (Registered number: 02152346)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
111 Ordinary 'A' £1 111 111