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REGISTERED NUMBER: 06884369 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

ABOUT ROOFING LTD

ABOUT ROOFING LTD (REGISTERED NUMBER: 06884369)






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


ABOUT ROOFING LTD

COMPANY INFORMATION
for the Year Ended 31 March 2024







DIRECTORS: J Rivolta
D Rivolta
O M Rivolta
G G Stevenson





REGISTERED OFFICE: 34 Ormside Way
Holmethorpe Industrial Estate
Redhill
Surrey
RU1 2LW





REGISTERED NUMBER: 06884369 (England and Wales)





ACCOUNTANTS: Waight & Company Ltd
Trading as WaightSharnock
8 Lonsdale Gardens
Tunbridge Wells
Kent
TN1 1NU

ABOUT ROOFING LTD (REGISTERED NUMBER: 06884369)

BALANCE SHEET
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 410,659 585,335
Investments 5 300,000 300,000
710,659 885,335

CURRENT ASSETS
Stocks 35,939 35,939
Debtors 6 340,444 298,444
Cash at bank 1,846 772
378,229 335,155
CREDITORS
Amounts falling due within one year 7 242,963 256,302
NET CURRENT ASSETS 135,266 78,853
TOTAL ASSETS LESS CURRENT
LIABILITIES

845,925

964,188

CREDITORS
Amounts falling due after more than one year 8 (102,647 ) (213,971 )

PROVISIONS FOR LIABILITIES (101,982 ) (110,662 )
NET ASSETS 641,296 639,555

CAPITAL AND RESERVES
Called up share capital 444,888 444,888
Share premium 77,856 77,856
Retained earnings 118,552 116,811
SHAREHOLDERS' FUNDS 641,296 639,555

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.

ABOUT ROOFING LTD (REGISTERED NUMBER: 06884369)

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 7 November 2024 and were signed on its behalf by:





J Rivolta - Director


ABOUT ROOFING LTD (REGISTERED NUMBER: 06884369)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

ABOUT ROOFING LTD (REGISTERED NUMBER: 06884369)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023 826,138 417,830 1,243,968
Disposals (44,300 ) (29,145 ) (73,445 )
At 31 March 2024 781,838 388,685 1,170,523
DEPRECIATION
At 1 April 2023 477,938 180,695 658,633
Charge for year 82,378 57,215 139,593
Eliminated on disposal (25,611 ) (12,751 ) (38,362 )
At 31 March 2024 534,705 225,159 759,864
NET BOOK VALUE
At 31 March 2024 247,133 163,526 410,659
At 31 March 2023 348,200 237,135 585,335

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2023
and 31 March 2024 300,000
NET BOOK VALUE
At 31 March 2024 300,000
At 31 March 2023 300,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 340,444 298,444

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 112,335 189,372
Taxation and social security 97,187 52,951
Other creditors 23,441 3,979
242,963 256,302

ABOUT ROOFING LTD (REGISTERED NUMBER: 06884369)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 16,612 26,667
Hire purchase contracts 86,035 187,304
102,647 213,971

9. RELATED PARTY DISCLOSURES

The company made sales to its subsidiary, About Roofing Suppliers Limited, of £158,333 (2023 - £248,333).

Amount due to About Roofing Supplies at the balance sheet date was £19,625 (2023 - £165)

The company made sales to a parent company controlled by its directors, BDJ Estates Limited, of £35,000 (2022 - £nil).

Amount due from BDJ Estates Limited at the balance sheet date was £316,505 (2023 - £274,506)

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is BDJ Estates Limited.