2022-11-012023-10-312023-10-31falseNI601066BECKETT ROOFING SERVICES LIMITED2024-10-0733190iso4217:GBPxbrli:pureNI6010662022-11-01NI6010662023-10-31NI6010662022-11-012023-10-31NI6010662021-11-01NI6010662022-10-31NI6010662021-11-012022-10-31NI601066bus:SmallEntities2022-11-012023-10-31NI601066bus:AuditExempt-NoAccountantsReport2022-11-012023-10-31NI601066bus:AbridgedAccounts2022-11-012023-10-31NI601066bus:PrivateLimitedCompanyLtd2022-11-012023-10-31NI601066core:WithinOneYear2023-10-31NI601066core:AfterOneYear2023-10-31NI601066core:WithinOneYear2022-10-31NI601066core:AfterOneYear2022-10-31NI601066core:ShareCapital2023-10-31NI601066core:SharePremium2023-10-31NI601066core:RevaluationReserve2023-10-31NI601066core:OtherReservesSubtotal2023-10-31NI601066core:RetainedEarningsAccumulatedLosses2023-10-31NI601066core:ShareCapital2022-10-31NI601066core:SharePremium2022-10-31NI601066core:RevaluationReserve2022-10-31NI601066core:OtherReservesSubtotal2022-10-31NI601066core:RetainedEarningsAccumulatedLosses2022-10-31NI601066core:LandBuildings2023-10-31NI601066core:PlantMachinery2023-10-31NI601066core:Vehicles2023-10-31NI601066core:FurnitureFittings2023-10-31NI601066core:OfficeEquipment2023-10-31NI601066core:NetGoodwill2023-10-31NI601066core:IntangibleAssetsOtherThanGoodwill2023-10-31NI601066core:ListedExchangeTraded2023-10-31NI601066core:UnlistedNon-exchangeTraded2023-10-31NI601066core:LandBuildings2022-10-31NI601066core:PlantMachinery2022-10-31NI601066core:Vehicles2022-10-31NI601066core:FurnitureFittings2022-10-31NI601066core:OfficeEquipment2022-10-31NI601066core:NetGoodwill2022-10-31NI601066core:IntangibleAssetsOtherThanGoodwill2022-10-31NI601066core:ListedExchangeTraded2022-10-31NI601066core:UnlistedNon-exchangeTraded2022-10-31NI601066core:LandBuildings2022-11-012023-10-31NI601066core:PlantMachinery2022-11-012023-10-31NI601066core:Vehicles2022-11-012023-10-31NI601066core:FurnitureFittings2022-11-012023-10-31NI601066core:OfficeEquipment2022-11-012023-10-31NI601066core:NetGoodwill2022-11-012023-10-31NI601066core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-31NI601066core:ListedExchangeTraded2022-11-012023-10-31NI601066core:UnlistedNon-exchangeTraded2022-11-012023-10-31NI601066core:MoreThanFiveYears2022-11-012023-10-31NI601066core:Non-currentFinancialInstruments2023-10-31NI601066core:Non-currentFinancialInstruments2022-10-31NI601066dpl:CostSales2022-11-012023-10-31NI601066dpl:DistributionCosts2022-11-012023-10-31NI601066core:LandBuildings2022-11-012023-10-31NI601066core:PlantMachinery2022-11-012023-10-31NI601066core:Vehicles2022-11-012023-10-31NI601066core:FurnitureFittings2022-11-012023-10-31NI601066core:OfficeEquipment2022-11-012023-10-31NI601066dpl:AdministrativeExpenses2022-11-012023-10-31NI601066core:NetGoodwill2022-11-012023-10-31NI601066core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-31NI601066dpl:GroupUndertakings2022-11-012023-10-31NI601066dpl:ParticipatingInterests2022-11-012023-10-31NI601066dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-31NI601066core:ListedExchangeTraded2022-11-012023-10-31NI601066dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-31NI601066core:UnlistedNon-exchangeTraded2022-11-012023-10-31NI601066dpl:CostSales2021-11-012022-10-31NI601066dpl:DistributionCosts2021-11-012022-10-31NI601066core:LandBuildings2021-11-012022-10-31NI601066core:PlantMachinery2021-11-012022-10-31NI601066core:Vehicles2021-11-012022-10-31NI601066core:FurnitureFittings2021-11-012022-10-31NI601066core:OfficeEquipment2021-11-012022-10-31NI601066dpl:AdministrativeExpenses2021-11-012022-10-31NI601066core:NetGoodwill2021-11-012022-10-31NI601066core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-31NI601066dpl:GroupUndertakings2021-11-012022-10-31NI601066dpl:ParticipatingInterests2021-11-012022-10-31NI601066dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-31NI601066core:ListedExchangeTraded2021-11-012022-10-31NI601066dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-31NI601066core:UnlistedNon-exchangeTraded2021-11-012022-10-31NI601066core:NetGoodwill2023-10-31NI601066core:IntangibleAssetsOtherThanGoodwill2023-10-31NI601066core:LandBuildings2023-10-31NI601066core:PlantMachinery2023-10-31NI601066core:Vehicles2023-10-31NI601066core:FurnitureFittings2023-10-31NI601066core:OfficeEquipment2023-10-31NI601066core:AfterOneYear2023-10-31NI601066core:WithinOneYear2023-10-31NI601066core:ListedExchangeTraded2023-10-31NI601066core:UnlistedNon-exchangeTraded2023-10-31NI601066core:ShareCapital2023-10-31NI601066core:SharePremium2023-10-31NI601066core:RevaluationReserve2023-10-31NI601066core:OtherReservesSubtotal2023-10-31NI601066core:RetainedEarningsAccumulatedLosses2023-10-31NI601066core:NetGoodwill2022-10-31NI601066core:IntangibleAssetsOtherThanGoodwill2022-10-31NI601066core:LandBuildings2022-10-31NI601066core:PlantMachinery2022-10-31NI601066core:Vehicles2022-10-31NI601066core:FurnitureFittings2022-10-31NI601066core:OfficeEquipment2022-10-31NI601066core:AfterOneYear2022-10-31NI601066core:WithinOneYear2022-10-31NI601066core:ListedExchangeTraded2022-10-31NI601066core:UnlistedNon-exchangeTraded2022-10-31NI601066core:ShareCapital2022-10-31NI601066core:SharePremium2022-10-31NI601066core:RevaluationReserve2022-10-31NI601066core:OtherReservesSubtotal2022-10-31NI601066core:RetainedEarningsAccumulatedLosses2022-10-31NI601066core:NetGoodwill2021-11-01NI601066core:IntangibleAssetsOtherThanGoodwill2021-11-01NI601066core:LandBuildings2021-11-01NI601066core:PlantMachinery2021-11-01NI601066core:Vehicles2021-11-01NI601066core:FurnitureFittings2021-11-01NI601066core:OfficeEquipment2021-11-01NI601066core:AfterOneYear2021-11-01NI601066core:WithinOneYear2021-11-01NI601066core:ListedExchangeTraded2021-11-01NI601066core:UnlistedNon-exchangeTraded2021-11-01NI601066core:ShareCapital2021-11-01NI601066core:SharePremium2021-11-01NI601066core:RevaluationReserve2021-11-01NI601066core:OtherReservesSubtotal2021-11-01NI601066core:RetainedEarningsAccumulatedLosses2021-11-01NI601066core:AfterOneYear2022-11-012023-10-31NI601066core:WithinOneYear2022-11-012023-10-31NI601066core:Non-currentFinancialInstrumentscore:CostValuation2022-11-012023-10-31NI601066core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-012023-10-31NI601066core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-012023-10-31NI601066core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-012023-10-31NI601066core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-012023-10-31NI601066core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-012023-10-31NI601066core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31NI601066core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31NI601066core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31NI601066core:Non-currentFinancialInstrumentscore:CostValuation2023-10-31NI601066core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-31NI601066core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-31NI601066core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-31NI601066core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-31NI601066core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-31NI601066core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-31NI601066core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-31NI601066core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-31NI601066core:Non-currentFinancialInstrumentscore:CostValuation2022-10-31NI601066core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-31NI601066core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-31NI601066core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-31NI601066core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-31NI601066core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-31NI601066core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-31NI601066core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-31NI601066core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-31NI601066bus:Director12022-11-012023-10-31NI601066bus:Director22022-11-012023-10-31

BECKETT ROOFING SERVICES LIMITED

Registered Number
NI601066
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 October 2023

BECKETT ROOFING SERVICES LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

MCCANN, Damien Patrick
O'NEILL, Kieran Gerald

Registered Address

83 Westfort
Cookstown
BT80 8TH

Registered Number

NI601066 (Northern Ireland)
BECKETT ROOFING SERVICES LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets357,55845,147
57,55845,147
Current assets
Stocks98,33260,516
Debtors184,715280,728
Cash at bank and on hand106,13357,784
389,180399,028
Creditors amounts falling due within one year4(210,547)(279,561)
Net current assets (liabilities)178,633119,467
Total assets less current liabilities236,191164,614
Creditors amounts falling due after one year(30,698)(19,915)
Provisions for liabilities(10,936)(8,578)
Net assets194,557136,121
Capital and reserves
Called up share capital22
Profit and loss account194,555136,119
Shareholders' funds194,557136,121
The financial statements were approved and authorised for issue by the Board of Directors on 7 October 2024, and are signed on its behalf by:
MCCANN, Damien Patrick
Director
O'NEILL, Kieran Gerald
Director

Registered Company No. NI601066
BECKETT ROOFING SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:
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.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year33
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2273,640
Additions26,780
At 31 October 23100,420
Depreciation and impairment
At 01 November 2228,493
Charge for year14,369
At 31 October 2342,862
Net book value
At 31 October 2357,558
At 31 October 2245,147
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables102,870142,522
Bank borrowings and overdrafts3,3064,149
Taxation and social security34,73329,743
Finance lease and HP contracts10,0914,979
Other creditors59,54798,168
Total210,547279,561
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.
5.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts30,69819,915