2023-03-01 04381781 2024-02-28 04381781 2023-03-01 2024-02-28 04381781 2023-02-28 04381781 2022-03-01 2023-02-28 04381781 uk-core:WithinOneYear 2023-02-28 04381781 uk-core:WithinOneYear 2024-02-28 04381781 uk-core:ShareCapital 2024-02-28 04381781 uk-core:ShareCapital 2023-02-28 04381781 uk-core:RetainedEarningsAccumulatedLosses 2024-02-28 04381781 uk-core:RetainedEarningsAccumulatedLosses 2023-02-28 04381781 uk-bus:Director1 2023-03-01 2024-02-28 04381781 uk-core:PlantMachinery 2023-03-01 2024-02-28 iso4217:GBP xbrli:pure 04381781 uk-bus:AuditExemptWithAccountantsReport 2023-03-01 2024-02-28 04381781 uk-bus:FRS102 2023-03-01 2024-02-28 04381781 uk-bus:FilletedAccounts 2023-03-01 2024-02-28 04381781 uk-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28
Brown Roofing (Kent) Ltd
Registered Number:04381781
For the year ended 28 February 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 28 February 2024
Brown Roofing (Kent) Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
04381781
As at 28 February 2024
Brown Roofing (Kent) Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
-
200
2
-
200
Current assets
Inventories
200
200
3
Trade and other receivables
23,969
20,040
4
14,483
Cash and cash equivalents
454
20,694
38,652
Trade and other payables: amounts falling due within one
year
(1,599)
(2,523)
5
37,053
18,171
Net current assets
Total assets less current liabilities
18,171
37,253
18,171
Net assets
37,253
Capital and reserves
Called up share capital
100
100
Retained earnings
18,071
37,153
18,171
37,253
Shareholders' funds
For the year ended 28 February 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Neil Brown Director
These financial statements were approved and authorised for issue by the Board on 28 May 2024 and were signed by:
The notes form part of these financial statements
1 of 3
4
For the year ended 28 February 2024
Brown Roofing (Kent) Ltd
Notes to the Financial Statements
Statutory Information
Brown Roofing (Kent) Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 04381781.
Registered address:
2a Sandown Drive
Herne Bay
Kent
CT6 8QH
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A 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 costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
20% Straight line
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. Property, plant and equipment
Plant and
machinery
£
Cost or
valuation
At 01 March 2023
338
At 28 February 2024
338
Provision for depreciation and impairment
At 01 March 2023
138
Charge for year
200
At 28 February 2024
338
At 28 February 2024
Net book value
-
At 28 February 2023
200
2 of 3
5
For the year ended 28 February 2024
Brown Roofing (Kent) Ltd
Notes to the Financial Statements Continued
3. Inventories
2023
2024
£
£
Stocks
200
200
4. Trade and other receivables
2023
2024
£
£
Other debtors
20,040
23,969
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Taxation and social security
924
-
Other creditors
1,599
1,599
2,523
1,599
6. Average number of persons employed
During the year the average number of employees was 1 (2023 : 1)
3 of 3