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Company Registration No. 11829631 (England and Wales)
D THOROGOOD BUILDING & ROOFING LTD Unaudited accounts for the year ended 31 March 2024
D THOROGOOD BUILDING & ROOFING LTD Unaudited accounts Contents
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D THOROGOOD BUILDING & ROOFING LTD Company Information for the year ended 31 March 2024
Directors
Douglas Thorogood Roberta Thorogood
Company Number
11829631 (England and Wales)
Registered Office
26 Bullfinch Gardens Ridgewood Uckfield TN22 5YE
Accountants
Angela MacCarthy Limited T A On The Spot 7 Chalfont Drive Hove East Sussex BN3 6QR
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D THOROGOOD BUILDING & ROOFING LTD Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
1,750 
Tangible assets
5,987 
8,040 
5,987 
9,790 
Current assets
Debtors
22,018 
29,029 
Cash at bank and in hand
132,634 
139,521 
154,652 
168,550 
Creditors: amounts falling due within one year
(140,945)
(166,874)
Net current assets
13,707 
1,676 
Net assets
19,694 
11,466 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
19,674 
11,446 
Shareholders' funds
19,694 
11,466 
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 directors acknowledge their 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 of Directors and authorised for issue on 27 November 2024 and were signed on its behalf by
Douglas Thorogood Director Company Registration No. 11829631
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D THOROGOOD BUILDING & ROOFING LTD Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
D THOROGOOD BUILDING & ROOFING LTD is a private company, limited by shares, registered in England and Wales, registration number 11829631. The registered office is 26 Bullfinch Gardens, Ridgewood, Uckfield, TN22 5YE.
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.
Revenue
Revenue, described as turnover, is the value of goods (net of VAT) provided to customers during the year, plus the value of work (net of VAT) performed during the year with respect to services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Computer equipment
33.3% per annum straight line
Goodwill
Goodwill is amortised on a straight line basis over its estimated useful economic life of 5 years. It is based on the long-standing business track record and quality reputation that has been built up.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Amortisation
At 1 April 2023
8,250 
Charge for the year
1,750 
At 31 March 2024
10,000 
Net book value
At 31 March 2024
- 
At 31 March 2023
1,750 
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D THOROGOOD BUILDING & ROOFING LTD Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2023
10,264 
At 31 March 2024
10,264 
Depreciation
At 1 April 2023
2,224 
Charge for the year
2,053 
At 31 March 2024
4,277 
Net book value
At 31 March 2024
5,987 
At 31 March 2023
8,040 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,080 
14,729 
Accrued income and prepayments
18,938 
14,300 
22,018 
29,029 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
16,587 
17,820 
Trade creditors
1,754 
4,478 
Taxes and social security
25,986 
18,199 
Loans from directors
90,620 
123,796 
Accruals
5,998 
2,581 
140,945 
166,874 
8
Transactions with related parties
The transactions with the director and shareholder have not been conducted under normal market conditions: £48,412 and £42,208 is owed to DP Thorogood and R Thorogood respectively at the year end and no interest is being charged by the directors.
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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