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REGISTERED NUMBER: 11292362 (England and Wales)















NJ Rose Building & Carpentry Ltd

Unaudited Financial Statements for the Year Ended 30 April 2024






NJ Rose Building & Carpentry Ltd (Registered number: 11292362)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

NJ Rose Building & Carpentry Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: N J Rose





REGISTERED OFFICE: 38 Alauna Avenue
Alcester
Warwickshire
B49 6AN





REGISTERED NUMBER: 11292362 (England and Wales)





ACCOUNTANTS: D & S Plumb Accountants Limited
19 A/B Blackwell Bus. Park
Blackwell
Shipston-on-Stour
Warwickshire
CV36 4PE

NJ Rose Building & Carpentry Ltd (Registered number: 11292362)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 72,258 80,263

CURRENT ASSETS
Debtors 5 19,499 15,062
Cash at bank 87,520 59,509
107,019 74,571
CREDITORS
Amounts falling due within one year 6 43,567 30,728
NET CURRENT ASSETS 63,452 43,843
TOTAL ASSETS LESS CURRENT LIABILITIES 135,710 124,106

CREDITORS
Amounts falling due after more than one year 7 (25,252 ) (30,371 )

PROVISIONS FOR LIABILITIES (15,709 ) (15,250 )
NET ASSETS 94,749 78,485

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 94,739 78,475
94,749 78,485

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 director acknowledges his 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 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 director and authorised for issue on 10 January 2025 and were signed by:





N J Rose - Director


NJ Rose Building & Carpentry Ltd (Registered number: 11292362)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

NJ Rose Building & Carpentry 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance and Straight line over 3 years

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

NJ Rose Building & Carpentry Ltd (Registered number: 11292362)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 116,169
Additions 2,004
At 30 April 2024 118,173
DEPRECIATION
At 1 May 2023 35,906
Charge for year 10,009
At 30 April 2024 45,915
NET BOOK VALUE
At 30 April 2024 72,258
At 30 April 2023 80,263

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 May 2023 50,391
Additions 666
At 30 April 2024 51,057
DEPRECIATION
At 1 May 2023 10,018
Charge for year 1,667
At 30 April 2024 11,685
NET BOOK VALUE
At 30 April 2024 39,372
At 30 April 2023 40,373

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 19,499 15,062

NJ Rose Building & Carpentry Ltd (Registered number: 11292362)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,778 2,778
Hire purchase contracts 2,736 5,007
Taxation and social security 26,251 7,195
Other creditors 11,802 15,748
43,567 30,728

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 15,278 18,056
Hire purchase contracts 4,974 7,315
Other creditors 5,000 5,000
25,252 30,371

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,167 6,945

NJ Rose Building & Carpentry Ltd

Report of the Accountants to the Director of
NJ Rose Building & Carpentry Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2024 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






D & S Plumb Accountants Limited
19 A/B Blackwell Bus. Park
Blackwell
Shipston-on-Stour
Warwickshire
CV36 4PE


10 January 2025