IRIS Accounts Production v24.2.0.383 01865444 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh018654442023-01-31018654442024-01-31018654442023-02-012024-01-31018654442022-01-31018654442022-02-012023-01-31018654442023-01-3101865444ns15:EnglandWales2023-02-012024-01-3101865444ns14:PoundSterling2023-02-012024-01-3101865444ns10:Director12023-02-012024-01-3101865444ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3101865444ns10:SmallEntities2023-02-012024-01-3101865444ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3101865444ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3101865444ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3101865444ns10:FullAccounts2023-02-012024-01-3101865444ns10:Director22023-02-012024-01-3101865444ns10:Director32023-02-012024-01-3101865444ns10:CompanySecretary12023-02-012024-01-3101865444ns10:RegisteredOffice2023-02-012024-01-3101865444ns5:CurrentFinancialInstruments2024-01-3101865444ns5:CurrentFinancialInstruments2023-01-3101865444ns5:ShareCapital2024-01-3101865444ns5:ShareCapital2023-01-3101865444ns5:RetainedEarningsAccumulatedLosses2024-01-3101865444ns5:RetainedEarningsAccumulatedLosses2023-01-3101865444ns5:OwnedOrFreeholdAssetsns5:LandBuildings2023-02-012024-01-3101865444ns5:PlantMachinery2023-02-012024-01-3101865444ns5:MotorVehicles2023-02-012024-01-3101865444ns5:ComputerEquipment2023-02-012024-01-3101865444ns5:LandBuildings2023-01-3101865444ns5:PlantMachinery2023-01-3101865444ns5:MotorVehicles2023-01-3101865444ns5:ComputerEquipment2023-01-3101865444ns5:LandBuildings2023-02-012024-01-3101865444ns5:LandBuildings2024-01-3101865444ns5:PlantMachinery2024-01-3101865444ns5:MotorVehicles2024-01-3101865444ns5:ComputerEquipment2024-01-3101865444ns5:LandBuildings2023-01-3101865444ns5:PlantMachinery2023-01-3101865444ns5:MotorVehicles2023-01-3101865444ns5:ComputerEquipment2023-01-3101865444ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-3101865444ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-31
REGISTERED NUMBER: 01865444 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 January 2024

for

DJR Roof Trusses Limited

DJR Roof Trusses Limited (Registered number: 01865444)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DJR Roof Trusses Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: J A S Yeomans
D C Tangye
K A J Machin



SECRETARY: D C Tangye



REGISTERED OFFICE: Winnards Perch
St Columb Major
Cornwall
TR9 6DE



REGISTERED NUMBER: 01865444 (England and Wales)



BANKERS: Barclays Bank Plc
32 High Street
Haverfordwest
Pembrokeshire
SA61 2DA

DJR Roof Trusses Limited (Registered number: 01865444)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 231,427 210,960

CURRENT ASSETS
Stocks 5 93,401 106,834
Debtors 6 168,988 131,777
Cash at bank 157,002 145,768
419,391 384,379
CREDITORS
Amounts falling due within one year 7 248,407 192,837
NET CURRENT ASSETS 170,984 191,542
TOTAL ASSETS LESS CURRENT
LIABILITIES

402,411

402,502

PROVISIONS FOR LIABILITIES 21,520 16,136
NET ASSETS 380,891 386,366

CAPITAL AND RESERVES
Called up share capital 9,000 9,000
Retained earnings 371,891 377,366
SHAREHOLDERS' FUNDS 380,891 386,366

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

DJR Roof Trusses Limited (Registered number: 01865444)

Balance Sheet - continued
31 January 2024


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 6 September 2024 and were signed on its behalf by:





J A S Yeomans - Director


DJR Roof Trusses Limited (Registered number: 01865444)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

DJR Roof Trusses 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.
Freehold property - 2% on cost
Plant and machinery - 10% on cost
Motor vehicles - 20% straight line basis and 10% on cost
Office equipment - 15% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

DJR Roof Trusses Limited (Registered number: 01865444)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Office
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 222,301 190,840 103,156 9,541 525,838
Additions 2,940 5,167 25,825 - 33,932
Disposals - - (9,250 ) - (9,250 )
At 31 January 2024 225,241 196,007 119,731 9,541 550,520
DEPRECIATION
At 1 February 2023 28,083 187,382 91,276 8,137 314,878
Charge for year 4,465 1,379 7,078 543 13,465
Eliminated on disposal - - (9,250 ) - (9,250 )
At 31 January 2024 32,548 188,761 89,104 8,680 319,093
NET BOOK VALUE
At 31 January 2024 192,693 7,246 30,627 861 231,427
At 31 January 2023 194,218 3,458 11,880 1,404 210,960

5. STOCKS
31.1.24 31.1.23
£    £   
Stocks 93,401 106,834

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 152,031 115,198
Prepayments and accrued income 16,957 16,579
168,988 131,777

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 125,915 88,323
Tax 40,415 33,253
Social security and other taxes 31,281 27,048
Payments received on account 23,496 19,874
Accrued expenses 27,300 24,339
248,407 192,837

DJR Roof Trusses Limited (Registered number: 01865444)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

8. RELATED PARTY TRANSACTIONS

During the year, total dividends of £32,500 (2023 - £95,000) were paid to the directors .