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REGISTERED NUMBER: 10259884 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Elland Roofing Supplies Ltd

Elland Roofing Supplies Ltd (Registered number: 10259884)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Elland Roofing Supplies Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Mr J A Bayley
Mrs R V Messenger





REGISTERED OFFICE: 229 Gibbet Street
Halifax
West Yorkshire
HX1 5JE





REGISTERED NUMBER: 10259884 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

Elland Roofing Supplies Ltd (Registered number: 10259884)

Balance Sheet
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 5 60,000 65,000
Tangible assets 6 40,961 32,866
100,961 97,866

CURRENT ASSETS
Stocks 254,224 242,315
Debtors 7 151,943 231,191
Cash at bank and in hand 171,118 182,572
577,285 656,078
CREDITORS
Amounts falling due within one year 8 (93,187 ) (162,430 )
NET CURRENT ASSETS 484,098 493,648
TOTAL ASSETS LESS CURRENT
LIABILITIES

585,059

591,514

CREDITORS
Amounts falling due after more than one
year

9

-

(14,167

)

PROVISIONS FOR LIABILITIES (9,579 ) (5,632 )
NET ASSETS 575,480 571,715

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 575,380 571,615
SHAREHOLDERS' FUNDS 575,480 571,715

Elland Roofing Supplies Ltd (Registered number: 10259884)

Balance Sheet - continued
31 August 2024


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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2024 and were signed on its behalf by:





Mr J A Bayley - Director


Elland Roofing Supplies Ltd (Registered number: 10259884)

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

1. STATUTORY INFORMATION

Elland Roofing Supplies 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis under the historical cost convention.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents amounts earned on goods provided during the year and derives from the provision of goods falling within the company's ordinary activities.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance

All fixed assets are initially recorded at 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 Statement of Income and Retained Earnings, 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.


Elland Roofing Supplies Ltd (Registered number: 10259884)

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

3. ACCOUNTING POLICIES - continued
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.

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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 100,000
AMORTISATION
At 1 September 2023 35,000
Charge for year 5,000
At 31 August 2024 40,000
NET BOOK VALUE
At 31 August 2024 60,000
At 31 August 2023 65,000

Elland Roofing Supplies Ltd (Registered number: 10259884)

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

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 57,259
Additions 39,565
Disposals (35,477 )
At 31 August 2024 61,347
DEPRECIATION
At 1 September 2023 24,393
Charge for year 9,297
Eliminated on disposal (13,304 )
At 31 August 2024 20,386
NET BOOK VALUE
At 31 August 2024 40,961
At 31 August 2023 32,866

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 59,668 79,357
Other debtors 92,275 151,834
151,943 231,191

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 14,167 56,667
Trade creditors 15,368 28,124
Taxation and social security 60,402 74,389
Other creditors 3,250 3,250
93,187 162,430

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 14,167

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

Elland Roofing Supplies Ltd (Registered number: 10259884)

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

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
Mr J A Bayley
Balance outstanding at start of year 59,425 58,205
Amounts advanced 10,583 43,220
Amounts repaid (37,500 ) (42,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 32,508 59,425

Mrs R V Messenger
Balance outstanding at start of year 59,425 58,205
Amounts advanced 10,583 43,220
Amounts repaid (37,500 ) (42,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 32,508 59,425