1 April 2023 false No description of principal activity Taxfiler 2024.5 07977174business:PrivateLimitedCompanyLtd2023-04-012024-03-31 079771742023-03-31 079771742023-04-012024-03-31 07977174business:AuditExemptWithAccountantsReport2023-04-012024-03-31 07977174business:FilletedAccounts2023-04-012024-03-31 079771742024-03-31 07977174business:Director12023-04-012024-03-31 07977174business:RegisteredOffice2023-04-012024-03-31 079771742023-03-31 07977174core:WithinOneYear2024-03-31 07977174core:WithinOneYear2023-03-31 07977174core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 07977174core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 07977174core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 07977174core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 07977174core:PreviouslyStatedAmount2024-03-31 07977174core:PreviouslyStatedAmount2023-03-31 07977174business:SmallEntities2023-04-012024-03-31 07977174countries:EnglandWales2023-04-012024-03-31 07977174core:PlantMachinery2023-04-012024-03-31 07977174core:MotorVehicles2023-04-012024-03-31 07977174core:Goodwill2023-03-31 07977174core:Goodwill2024-03-31 07977174core:PlantMachinery2023-03-31 07977174core:MotorVehicles2023-03-31 07977174core:FurnitureFittings2023-03-31 07977174core:PlantMachinery2024-03-31 07977174core:MotorVehicles2024-03-31 07977174core:FurnitureFittings2024-03-31 07977174core:FurnitureFittings2023-04-012024-03-31 079771742022-04-012023-03-31 iso4217:GBP xbrli:pure
Company Registration No. 07977174 (England and Wales)
BTB Roofing Limited Unaudited accounts for the year ended 31 March 2024
BTB Roofing Limited Unaudited accounts Contents
Page
- 2 -
BTB Roofing Limited Company Information for the year ended 31 March 2024
Director
Joseph Frank James
Company Number
07977174 (England and Wales)
Registered Office
12 New Mill The Flour Mills Burton on Trent Staffordshire DE15 0TP United Kingdom
Accountants
Lime Associates 12 New Mill The Flour Mills Burton on Trent Staffordshire DE15 0TP
- 3 -
BTB Roofing Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
13,750 
13,750 
Tangible assets
1,086 
5,311 
14,836 
19,061 
Current assets
Debtors
12,512 
8,050 
Cash at bank and in hand
10,792 
6,612 
23,304 
14,662 
Creditors: amounts falling due within one year
(44,704)
(36,263)
Net current liabilities
(21,400)
(21,601)
Net liabilities
(6,564)
(2,540)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(6,664)
(2,640)
Shareholders' funds
(6,564)
(2,540)
For the year ending 31 March 2024 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 director acknowledges his 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 and authorised for issue on 30 October 2024 and were signed on its behalf by
Joseph Frank James Director Company Registration No. 07977174
- 4 -
BTB Roofing Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
BTB Roofing Limited is a private company, limited by shares, registered in England and Wales, registration number 07977174. The registered office is 12 New Mill, The Flour Mills, Burton on Trent, Staffordshire, DE15 0TP, United Kingdom.
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.
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
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
BTB Roofing Limited Notes to the Accounts for the year ended 31 March 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
25,000 
At 31 March 2024
25,000 
Amortisation
At 1 April 2023
11,250 
At 31 March 2024
11,250 
Net book value
At 31 March 2024
13,750 
At 31 March 2023
13,750 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
2,707 
9,350 
- 
12,057 
At 31 March 2024
2,707 
9,350 
- 
12,057 
Depreciation
At 1 April 2023
2,070 
4,676 
- 
6,746 
Charge for the year
1,250 
2,338 
637 
4,225 
At 31 March 2024
3,320 
7,014 
637 
10,971 
Net book value
At 31 March 2024
(613)
2,336 
(637)
1,086 
At 31 March 2023
637 
4,674 
- 
5,311 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
502 
Trade debtors
12,096 
7,448 
Other debtors
416 
100 
12,512 
8,050 
- 6 -
BTB Roofing Limited Notes to the Accounts for the year ended 31 March 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
(848)
5,462 
VAT
14,542 
9,352 
Obligations under finance leases and hire purchase contracts
1,731 
3,036 
Trade creditors
22,720 
17,019 
Taxes and social security
8,251 
7,967 
Loans from directors
(1,692)
(10,773)
Accruals
- 
4,200 
44,704 
36,263 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 7 -