Company registration number 12448415 (England and Wales)
WHITESIDES ROOFING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
PAGES FOR FILING WITH REGISTRAR
WHITESIDES ROOFING LIMITED
COMPANY INFORMATION
Director
Mr B A Piggott
Company number
12448415
Registered office
Ellis Ashton Street
Huyton Industrial Estate
Liverpool
Merseyside
United Kingdom
L36 6BJ
Accountants
BK Plus Limited
7 Waterside Court
St. Helens
Merseyside
United Kingdom
WA9 1UA
WHITESIDES ROOFING LIMITED
CONTENTS
Page
Balance sheet
2
Notes to the financial statements
3 - 4
WHITESIDES ROOFING LIMITED
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF WHITESIDES ROOFING LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whitesides Roofing Limited for the year ended 30 April 2024 set out on pages 2 to 4 from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the board of directors of Whitesides Roofing Limited, as a body, in accordance with the terms of our engagement letter dated 17 April 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Whitesides Roofing Limited and state those matters that we have agreed to state to the board of directors of Whitesides Roofing Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Whitesides Roofing Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Whitesides Roofing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Whitesides Roofing Limited. You consider that Whitesides Roofing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Whitesides Roofing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BK Plus Limited
Chartered Certified Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA
United Kingdom
6 January 2025
WHITESIDES ROOFING LIMITED
BALANCE SHEET
AS AT
30 APRIL 2024
30 April 2024
- 2 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
3
1,629
50,877
Cash at bank and in hand
125,003
2,098
126,632
52,975
Creditors: amounts falling due within one year
4
(103,683)
(44,419)
Net current assets
22,949
8,556
Capital and reserves
Called up share capital
5
5
Profit and loss reserves
22,944
8,551
Total equity
22,949
8,556

For the financial year ended 30 April 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 January 2025
Mr B A Piggott
Director
Company registration number 12448415 (England and Wales)
WHITESIDES ROOFING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 3 -
1
Accounting policies
Company information

Whitesides Roofing Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ellis Ashton Street, Huyton Industrial Estate, Liverpool, Merseyside, United Kingdom, L36 6BJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.4
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

WHITESIDES ROOFING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
2
3
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
1,629
50,877
4
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
3,933
4,746
Corporation tax
14,505
11,103
Other creditors
83,596
27,000
Accruals and deferred income
1,649
1,570
103,683
44,419
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