2023-06-012024-05-312024-05-31false10159999Neil Massey Roofing Specialist 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Neil Massey Roofing Specialist Limited

Registered Number
10159999
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

Neil Massey Roofing Specialist Limited
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

Neil Massey

Company Secretary

Neil Massey

Registered Address

107 North Street
Martock
TA12 6EJ

Registered Number

10159999 (England and Wales)
Neil Massey Roofing Specialist Limited
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets316,95823,982
16,95823,982
Current assets
Debtors474614,720
Cash at bank and on hand155,130188,900
155,876203,620
Creditors amounts falling due within one year5(20,275)(33,687)
Net current assets (liabilities)135,601169,933
Total assets less current liabilities152,559193,915
Provisions for liabilities(3,222)(4,484)
Net assets149,337189,431
Capital and reserves
Called up share capital100100
Profit and loss account149,237189,331
Shareholders' funds149,337189,431
The financial statements were approved and authorised for issue by the Director on 16 July 2024, and are signed on its behalf by:
Neil Massey
Director
Registered Company No. 10159999
Neil Massey Roofing Specialist Limited
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 2375,899
At 31 May 2475,899
Depreciation and impairment
At 01 June 2351,917
Charge for year7,024
At 31 May 2458,941
Net book value
At 31 May 2416,958
At 31 May 2323,982
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-14,720
Other debtors746-
Total74614,720
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables12,4111,305
Amounts owed to related parties-17,527
Taxation and social security7,46913,721
Accrued liabilities and deferred income3951,134
Total20,27533,687
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.