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Company Registration No. 04096442 (England and Wales)
G A Evans Roofing Contractors Limited Unaudited accounts for the year ended 31 October 2023
G A Evans Roofing Contractors Limited Unaudited accounts Contents
Page
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G A Evans Roofing Contractors Limited Company Information for the year ended 31 October 2023
Directors
Gillian Evans Glen Evans
Company Number
04096442 (England and Wales)
Registered Office
3 St Laurence Court Longframlington Morpeth NE65 8BP England
Accountants
AB Northern Accounting Limited 1 Jackson Close Seaton Delaval Whitley Bay Tyne & Wear NE25 0PL
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G A Evans Roofing Contractors Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,932 
10,513 
Investment property
399,396 
399,396 
407,328 
409,909 
Current assets
Inventories
6,005 
6,005 
Debtors
22,821 
9,460 
Cash at bank and in hand
426,787 
426,837 
455,613 
442,302 
Creditors: amounts falling due within one year
(10,007)
(23,874)
Net current assets
445,606 
418,428 
Net assets
852,934 
828,337 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
852,932 
828,335 
Shareholders' funds
852,934 
828,337 
For the year ending 31 October 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 directors acknowledge their 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 of Directors and authorised for issue on 17 October 2024 and were signed on its behalf by
Glen Evans Director Company Registration No. 04096442
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G A Evans Roofing Contractors Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
G A Evans Roofing Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 04096442. The registered office is 3 St Laurence Court, Longframlington, Morpeth, NE65 8BP, England.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
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
20% Reducing balance
Motor vehicles
25% Reducing balance
Computer equipment
25% Reducing balance
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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G A Evans Roofing Contractors Limited Notes to the Accounts for the year ended 31 October 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2022
9,284 
28,339 
13,640 
51,263 
At 31 October 2023
9,284 
28,339 
13,640 
51,263 
Depreciation
At 1 November 2022
8,315 
19,661 
12,774 
40,750 
Charge for the year
194 
2,170 
217 
2,581 
At 31 October 2023
8,509 
21,831 
12,991 
43,331 
Net book value
At 31 October 2023
775 
6,508 
649 
7,932 
At 31 October 2022
969 
8,678 
866 
10,513 
5
Investment property
2023 
£ 
Fair value at 1 November 2022
399,396 
At 31 October 2023
399,396 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,250 
7,404 
Other debtors
20,571 
2,056 
22,821 
9,460 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,793 
5,246 
Trade creditors
- 
1,259 
Taxes and social security
3,613 
480 
Loans from directors
1 
16,101 
Accruals
1,600 
788 
10,007 
23,874 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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