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Registered Number: 07584000
England and Wales

 

 

 

KIDDERMINSTER ROOFING CONTRACTS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 31 March 2023

End date: 30 March 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Handmill Accountants Ltd
30 March 2024



....................................................

Handmill Accountants Ltd

Spencer House
114 High Street
Wordsley, Stourbridge
West Midlands
DY8 5QR
26 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 24,061    19,590 
24,061    19,590 
Current assets      
Stocks 11,970    14,410 
Debtors: amounts falling due within one year 86,113    69,613 
Debtors: amounts falling due after one year 42,000    42,000 
Cash at bank and in hand 62,416    79,432 
202,499    205,455 
Creditors: amount falling due within one year (67,112)   (57,790)
Net current assets 135,387    147,665 
 
Total assets less current liabilities 159,448    167,255 
Creditors: amount falling due after more than one year (10,667)   (14,667)
Net assets 148,781    152,588 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 148,780    152,587 
Shareholders' funds 148,781    152,588 
 


For the year ended 30 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 26 November 2024 and were signed on its behalf by:


-------------------------------
Adrian Glynn Pescaglini
Director
-------------------------------
Jamie Pescaglini
Director
2
General Information
Kidderminster Roofing Contracts Limited is a private company, limited by shares, registered in England and Wales, registration number 07584000, registration address Unit 2 Park Street Works, Park Street, Kidderminster, Worcestershire, DY11 6TN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 31 March 2023 13,939    71,440    5,386    90,765 
Additions 6,043      4,074    10,117 
Disposals      
At 30 March 2024 19,982    71,440    9,460    100,882 
Depreciation
At 31 March 2023 9,204    59,543    2,428    71,175 
Charge for year 1,617    2,974    1,055    5,646 
On disposals      
At 30 March 2024 10,821    62,517    3,483    76,821 
Net book values
Closing balance as at 30 March 2024 9,161    8,923    5,977    24,061 
Opening balance as at 31 March 2023 4,735    11,897    2,958    19,590 


4.

Share Capital

Authorised
1 Class A share of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

3