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Company Registration No. 11680670 (England and Wales)
JRD Roofline Ltd Unaudited accounts for the year ended 30 November 2023
JRD Roofline Ltd Unaudited accounts Contents
Page
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JRD Roofline Ltd Company Information for the year ended 30 November 2023
Director
J R D Smith
Company Number
11680670 (England and Wales)
Accountants
Armstrong Rogers & Co 45 Etnam Street Leominster Herefordshire HR6 8AE
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JRD Roofline Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
36,310 
21,736 
Current assets
Inventories
12,085 
8,025 
Debtors
37,372 
19,025 
Cash at bank and in hand
55,084 
29,244 
104,541 
56,294 
Creditors: amounts falling due within one year
(84,743)
(62,920)
Net current assets/(liabilities)
19,798 
(6,626)
Total assets less current liabilities
56,108 
15,110 
Creditors: amounts falling due after more than one year
(39,297)
(16,237)
Provisions for liabilities
Deferred tax
(6,899)
(4,130)
Net assets/(liabilities)
9,912 
(5,257)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
9,911 
(5,258)
Shareholders' funds
9,912 
(5,257)
For the year ending 30 November 2023 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 September 2024 and were signed on its behalf by
J R D Smith Director Company Registration No. 11680670
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JRD Roofline Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
JRD Roofline Ltd is a private company, limited by shares, registered in England and Wales, registration number 11680670.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15%
Motor vehicles
20%
Computer equipment
20%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
8,910 
24,745 
1,540 
35,195 
Additions
777 
22,442 
- 
23,219 
At 30 November 2023
9,687 
47,187 
1,540 
58,414 
Depreciation
At 1 December 2022
2,765 
10,059 
635 
13,459 
Charge for the year
1,039 
7,425 
181 
8,645 
At 30 November 2023
3,804 
17,484 
816 
22,104 
Net book value
At 30 November 2023
5,883 
29,703 
724 
36,310 
At 30 November 2022
6,145 
14,686 
905 
21,736 
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JRD Roofline Ltd Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
28,858 
9,060 
Accrued income and prepayments
122 
115 
Other debtors
8,392 
9,850 
37,372 
19,025 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
11,600 
3,600 
Obligations under finance leases and hire purchase contracts
3,340 
3,340 
Trade creditors
28,878 
26,311 
Taxes and social security
35,157 
26,201 
Accruals
5,768 
3,468 
84,743 
62,920 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
35,400 
9,000 
Obligations under finance leases and hire purchase contracts
3,897 
7,237 
39,297 
16,237 
8
Transactions with related parties
Included in Debtors - Amounts falling due within one year is an amount of £3,392 (2022: £9,850) due from the Director and Shareholder, Mr J. R. D. Smith, in respect of his loan account.
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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