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REGISTERED NUMBER: 04621744 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Headington Roofing Services Limited

Headington Roofing Services Limited (Registered number: 04621744)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Headington Roofing Services Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: G Headington





REGISTERED OFFICE: 9 Marguerite Road
Uplands
Bristol
Bristol
BS13 7BS





REGISTERED NUMBER: 04621744 (England and Wales)





ACCOUNTANTS: P B Accountancy Ltd
17 Duckmoor Road
Ashton
Bristol
BS3 2DD

Headington Roofing Services Limited (Registered number: 04621744)

Statement of Financial Position
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,487 13,615

CURRENT ASSETS
Stocks 56,490 -
Debtors 5 51,867 76,024
Cash at bank 55,160 49,934
163,517 125,958
CREDITORS
Amounts falling due within one year 6 67,271 26,987
NET CURRENT ASSETS 96,246 98,971
TOTAL ASSETS LESS CURRENT
LIABILITIES

123,733

112,586

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 123,731 112,584
SHAREHOLDERS' FUNDS 123,733 112,586

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 director acknowledges his 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 director and authorised for issue on 30 August 2024 and were signed by:





G Headington - Director


Headington Roofing Services Limited (Registered number: 04621744)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Headington Roofing Services 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost and 15% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

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 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Headington Roofing Services Limited (Registered number: 04621744)

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 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 80,766
Additions 27,876
Disposals (11,495 )
At 31 December 2023 97,147
DEPRECIATION
At 1 January 2023 67,151
Charge for year 14,004
Eliminated on disposal (11,495 )
At 31 December 2023 69,660
NET BOOK VALUE
At 31 December 2023 27,487
At 31 December 2022 13,615

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2023 43,295
Transfer to ownership (28,300 )
At 31 December 2023 14,995
DEPRECIATION
At 1 January 2023 35,798
Charge for year 3,748
Transfer to ownership (28,300 )
At 31 December 2023 11,246
NET BOOK VALUE
At 31 December 2023 3,749
At 31 December 2022 7,497

Headington Roofing Services Limited (Registered number: 04621744)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 43,967 59,720
Other debtors 7,900 16,304
51,867 76,024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts 833 5,656
Trade creditors 32,642 -
Taxation and social security 29,037 17,626
Other creditors 4,759 3,705
67,271 26,987

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
G Headington
Balance outstanding at start of year (1,735 ) 59,368
Amounts repaid (44,000 ) (130,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,684 ) (1,735 )

8. ULTIMATE CONTROLLING PARTY

The controlling party is G Headington.