2023-06-012024-05-312024-05-31false12053421UP ROOFING SERVICES LTD2024-09-0343910iso4217:GBPxbrli:pure120534212023-06-01120534212024-05-31120534212023-06-012024-05-31120534212022-06-01120534212023-05-31120534212022-06-012023-05-3112053421bus:SmallEntities2023-06-012024-05-3112053421bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3112053421bus:FullAccounts2023-06-012024-05-3112053421bus:PrivateLimitedCompanyLtd2023-06-012024-05-3112053421core:WithinOneYear2024-05-3112053421core:AfterOneYear2024-05-3112053421core:WithinOneYear2023-05-3112053421core:AfterOneYear2023-05-3112053421core:ShareCapital2024-05-3112053421core:SharePremium2024-05-3112053421core:RevaluationReserve2024-05-3112053421core:OtherReservesSubtotal2024-05-3112053421core:RetainedEarningsAccumulatedLosses2024-05-3112053421core:ShareCapital2023-05-3112053421core:SharePremium2023-05-3112053421core:RevaluationReserve2023-05-3112053421core:OtherReservesSubtotal2023-05-3112053421core:RetainedEarningsAccumulatedLosses2023-05-3112053421core:LandBuildings2024-05-3112053421core:PlantMachinery2024-05-3112053421core:Vehicles2024-05-3112053421core:FurnitureFittings2024-05-3112053421core:OfficeEquipment2024-05-3112053421core:NetGoodwill2024-05-3112053421core:IntangibleAssetsOtherThanGoodwill2024-05-3112053421core:ListedExchangeTraded2024-05-3112053421core:UnlistedNon-exchangeTraded2024-05-3112053421core:LandBuildings2023-05-3112053421core:PlantMachinery2023-05-3112053421core:Vehicles2023-05-3112053421core:FurnitureFittings2023-05-3112053421core:OfficeEquipment2023-05-3112053421core:NetGoodwill2023-05-3112053421core:IntangibleAssetsOtherThanGoodwill2023-05-3112053421core:ListedExchangeTraded2023-05-3112053421core:UnlistedNon-exchangeTraded2023-05-3112053421core:LandBuildings2023-06-012024-05-3112053421core:PlantMachinery2023-06-012024-05-3112053421core:Vehicles2023-06-012024-05-3112053421core:FurnitureFittings2023-06-012024-05-3112053421core:OfficeEquipment2023-06-012024-05-3112053421core:NetGoodwill2023-06-012024-05-3112053421core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3112053421core:ListedExchangeTraded2023-06-012024-05-3112053421core:UnlistedNon-exchangeTraded2023-06-012024-05-3112053421core:MoreThanFiveYears2023-06-012024-05-3112053421core:Non-currentFinancialInstruments2024-05-3112053421core:Non-currentFinancialInstruments2023-05-3112053421dpl:CostSales2023-06-012024-05-3112053421dpl:DistributionCosts2023-06-012024-05-3112053421core:LandBuildings2023-06-012024-05-3112053421core:PlantMachinery2023-06-012024-05-3112053421core:Vehicles2023-06-012024-05-3112053421core:FurnitureFittings2023-06-012024-05-3112053421core:OfficeEquipment2023-06-012024-05-3112053421dpl:AdministrativeExpenses2023-06-012024-05-3112053421core:NetGoodwill2023-06-012024-05-3112053421core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3112053421dpl:GroupUndertakings2023-06-012024-05-3112053421dpl:ParticipatingInterests2023-06-012024-05-3112053421dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3112053421core:ListedExchangeTraded2023-06-012024-05-3112053421dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3112053421core:UnlistedNon-exchangeTraded2023-06-012024-05-3112053421dpl:CostSales2022-06-012023-05-3112053421dpl:DistributionCosts2022-06-012023-05-3112053421core:LandBuildings2022-06-012023-05-3112053421core:PlantMachinery2022-06-012023-05-3112053421core:Vehicles2022-06-012023-05-3112053421core:FurnitureFittings2022-06-012023-05-3112053421core:OfficeEquipment2022-06-012023-05-3112053421dpl:AdministrativeExpenses2022-06-012023-05-3112053421core:NetGoodwill2022-06-012023-05-3112053421core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3112053421dpl:GroupUndertakings2022-06-012023-05-3112053421dpl:ParticipatingInterests2022-06-012023-05-3112053421dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3112053421core:ListedExchangeTraded2022-06-012023-05-3112053421dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3112053421core:UnlistedNon-exchangeTraded2022-06-012023-05-3112053421core:NetGoodwill2024-05-3112053421core:IntangibleAssetsOtherThanGoodwill2024-05-3112053421core:LandBuildings2024-05-3112053421core:PlantMachinery2024-05-3112053421core:Vehicles2024-05-3112053421core:FurnitureFittings2024-05-3112053421core:OfficeEquipment2024-05-3112053421core:AfterOneYear2024-05-3112053421core:WithinOneYear2024-05-3112053421core:ListedExchangeTraded2024-05-3112053421core:UnlistedNon-exchangeTraded2024-05-3112053421core:ShareCapital2024-05-3112053421core:SharePremium2024-05-3112053421core:RevaluationReserve2024-05-3112053421core:OtherReservesSubtotal2024-05-3112053421core:RetainedEarningsAccumulatedLosses2024-05-3112053421core:NetGoodwill2023-05-3112053421core:IntangibleAssetsOtherThanGoodwill2023-05-3112053421core:LandBuildings2023-05-3112053421core:PlantMachinery2023-05-3112053421core:Vehicles2023-05-3112053421core:FurnitureFittings2023-05-3112053421core:OfficeEquipment2023-05-3112053421core:AfterOneYear2023-05-3112053421core:WithinOneYear2023-05-3112053421core:ListedExc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UP ROOFING SERVICES LTD

Registered Number
12053421
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

UP ROOFING SERVICES LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

BURWELL, Nicholas John
BURWELL, Rebecca
KITCHEN, Emily Jayne
KITCHEN, Terry

Registered Address

Unit 11 Broadgate House
Westlode Street
Spalding
PE11 2AF

Place of Business

1 Dovecotes

Quadring

Spalding

PE11 4QJ


Registered Number

12053421 (England and Wales)
UP ROOFING SERVICES LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3131,753144,355
131,753144,355
Current assets
Debtors79,85799,783
Cash at bank and on hand210,141112,543
289,998212,326
Creditors amounts falling due within one year4(116,056)(102,458)
Net current assets (liabilities)173,942109,868
Total assets less current liabilities305,695254,223
Net assets305,695254,223
Capital and reserves
Called up share capital100100
Profit and loss account305,595254,123
Shareholders' funds305,695254,223
The financial statements were approved and authorised for issue by the Board of Directors on 3 September 2024, and are signed on its behalf by:
BURWELL, Nicholas John
Director
Registered Company No. 12053421
UP ROOFING SERVICES LTD
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Vehicles20
Office Equipment20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 June 23160,136-160,136
Additions18,4953,41321,908
Disposals(9,103)-(9,103)
At 31 May 24169,5283,413172,941
Depreciation and impairment
At 01 June 2315,781-15,781
Charge for year30,36334130,704
On disposals(5,297)-(5,297)
At 31 May 2440,84734141,188
Net book value
At 31 May 24128,6813,072131,753
At 31 May 23144,355-144,355
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables598580
Taxation and social security42,95117,626
Finance lease and HP contracts72,50778,143
Other creditors-6,109
Total116,056102,458
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.