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REGISTERED NUMBER: 07617508 (England and Wales)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

THE ROOF TRUSS MERCHANT LIMITED

THE ROOF TRUSS MERCHANT LIMITED (REGISTERED NUMBER: 07617508)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE ROOF TRUSS MERCHANT LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: W A Scott
Ms K Terry





SECRETARY:





REGISTERED OFFICE: Unit 20 Carlton Business Park
Carlton Road
Ashford
Kent
TN23 1EF





REGISTERED NUMBER: 07617508 (England and Wales)





ACCOUNTANTS: Calcutt Matthews WBZ Ltd
19 North Street
Ashford
Kent
TN24 8LF

THE ROOF TRUSS MERCHANT LIMITED (REGISTERED NUMBER: 07617508)

BALANCE SHEET
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 159,406 116,659

CURRENT ASSETS
Stocks 16,308 15,692
Debtors 5 443,980 227,355
Cash at bank 59,281 251,452
519,569 494,499
CREDITORS
Amounts falling due within one year 6 410,493 380,543
NET CURRENT ASSETS 109,076 113,956
TOTAL ASSETS LESS CURRENT LIABILITIES 268,482 230,615

CREDITORS
Amounts falling due after more than one
year

7

126,233

62,921
NET ASSETS 142,249 167,694

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 142,247 167,692
142,249 167,694

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 ROOF TRUSS MERCHANT LIMITED (REGISTERED NUMBER: 07617508)

BALANCE SHEET - continued
30 April 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 18 October 2024 and were signed on its behalf by:





W A Scott - Director


THE ROOF TRUSS MERCHANT LIMITED (REGISTERED NUMBER: 07617508)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

The Roof Truss Merchant Limited 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 cost
Motor vehicles - 25% on 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 Income Statement, 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.

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.

THE ROOF TRUSS MERCHANT LIMITED (REGISTERED NUMBER: 07617508)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 19 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 May 2023 14,435 165,612 180,047
Additions 41,665 53,392 95,057
At 30 April 2024 56,100 219,004 275,104
DEPRECIATION
At 1 May 2023 5,652 57,736 63,388
Charge for year 13,014 39,296 52,310
At 30 April 2024 18,666 97,032 115,698
NET BOOK VALUE
At 30 April 2024 37,434 121,972 159,406
At 30 April 2023 8,783 107,876 116,659

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 383,653 211,070
Amounts owed by associates 39,580 -
Other debtors 9,715 6,360
Prepayments 11,032 9,925
443,980 227,355

THE ROOF TRUSS MERCHANT LIMITED (REGISTERED NUMBER: 07617508)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 16,333 23,462
Hire purchase contracts 52,231 39,428
Trade creditors 246,453 187,090
Tax 38,578 36,883
Social security and other taxes 7,785 6,696
VAT 47,727 86,983
Pension control 1,385 -
Directors' current accounts 1 1
410,493 380,543

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 126,233 62,921