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REGISTERED NUMBER: 06140148 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

JAMES & STEWART ROOFING LTD

JAMES & STEWART ROOFING LTD (REGISTERED NUMBER: 06140148)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JAMES & STEWART ROOFING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Mr A D James
Mr J Stewart





REGISTERED OFFICE: 4 Spur Road
Cosham
Portsmouth
Hampshire
PO6 3EB





REGISTERED NUMBER: 06140148 (England and Wales)





ACCOUNTANTS: AMR Bookkeeping & Accounts Limited
4 Spur Road
Cosham
PORTSMOUTH
Hampshire
PO6 3EB

JAMES & STEWART ROOFING LTD (REGISTERED NUMBER: 06140148)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,320 19,154

CURRENT ASSETS
Cash at bank 11,967 14,876

CREDITORS
Amounts falling due within one year 5 4,695 14,114
NET CURRENT ASSETS 7,272 762
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,592

19,916

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 25,590 19,914
SHAREHOLDERS' FUNDS 25,592 19,916

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

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

JAMES & STEWART ROOFING LTD (REGISTERED NUMBER: 06140148)

BALANCE SHEET - continued
31 MARCH 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 22 October 2024 and were signed on its behalf by:




Mr A D James - Director



Mr J Stewart - Director


JAMES & STEWART ROOFING LTD (REGISTERED NUMBER: 06140148)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

James & Stewart Roofing Ltd 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.
Plant and machinery - 20% on reducing balance
Tooling and development - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Office Equipment - 20% on reducing balance

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

JAMES & STEWART ROOFING LTD (REGISTERED NUMBER: 06140148)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. TANGIBLE FIXED ASSETS
Tooling
Plant and and Motor Office
machinery development vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 13,980 5,150 46,000 1,000 66,130
Additions 974 - - - 974
At 31 March 2024 14,954 5,150 46,000 1,000 67,104
DEPRECIATION
At 1 April 2023 11,805 4,258 29,998 915 46,976
Charge for year 466 178 1,147 17 1,808
At 31 March 2024 12,271 4,436 31,145 932 48,784
NET BOOK VALUE
At 31 March 2024 2,683 714 14,855 68 18,320
At 31 March 2023 2,175 892 16,002 85 19,154

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors - (1 )
Tax 1,975 1,753
Social security and other taxes (3,894 ) (5,390 )
Other creditors 1,153 984
Directors' current accounts 5,461 16,768
4,695 14,114