2023-04-012024-03-312024-03-31false05327153LANDER & LINSEY ROOFING 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LANDER & LINSEY ROOFING LIMITED

Registered Number
05327153
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

LANDER & LINSEY ROOFING LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

A M LANDER
R C LANDER

Registered Address

Lander & Linsey Roofing Ltd Unit 27 Industrial Estate
London Road, Pampisford
Cambridge
CB22 3FJ

Registered Number

05327153 (England and Wales)
LANDER & LINSEY ROOFING LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets310,866371
10,866371
Current assets
Debtors412,92816,683
Cash at bank and on hand215,417133,956
228,345150,639
Creditors amounts falling due within one year5(105,936)(66,623)
Net current assets (liabilities)122,40984,016
Total assets less current liabilities133,27584,387
Provisions for liabilities6(2,608)-
Net assets130,66784,387
Capital and reserves
Called up share capital22
Other reserves22
Profit and loss account130,66384,383
Shareholders' funds130,66784,387
The financial statements were approved and authorised for issue by the Board of Directors on 21 October 2024, and are signed on its behalf by:
R C LANDER
Director
Registered Company No. 05327153
LANDER & LINSEY ROOFING LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Vehicles20
Office Equipment15
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
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.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 April 23-6,4666,466
Additions13,07516013,235
At 31 March 2413,0756,62619,701
Depreciation and impairment
At 01 April 23-6,0956,095
Charge for year2,6151252,740
At 31 March 242,6156,2208,835
Net book value
At 31 March 2410,46040610,866
At 31 March 23-371371
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables9,94611,942
Other debtors-1,053
Prepayments and accrued income2,9823,688
Total12,92816,683
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables21,14030,628
Taxation and social security52,12829,369
Other creditors29,8383,457
Accrued liabilities and deferred income2,8303,169
Total105,93666,623
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,608-
Total2,608-