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Company Registration No. 13610183 (England and Wales)
Lee Duke Roofing Limited Unaudited accounts for the year ended 30 September 2024
Lee Duke Roofing Limited Unaudited accounts Contents
Page
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Lee Duke Roofing Limited Company Information for the year ended 30 September 2024
Director
Mr L Duke
Company Number
13610183 (England and Wales)
Registered Office
2 Exeter Street Cottingham HU16 4LU United Kingdom
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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Lee Duke Roofing Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,401 
6,024 
Current assets
Inventories
500 
- 
Debtors
6,776 
120 
Cash at bank and in hand
25,998 
18,321 
33,274 
18,441 
Creditors: amounts falling due within one year
(15,958)
(14,122)
Net current assets
17,316 
4,319 
Total assets less current liabilities
21,717 
10,343 
Provisions for liabilities
Deferred tax
(836)
(1,435)
Net assets
20,881 
8,908 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
20,879 
8,906 
Shareholders' funds
20,881 
8,908 
For the year ending 30 September 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 director acknowledges his 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 and authorised for issue on 8 January 2025 and were signed on its behalf by
Mr L Duke Director Company Registration No. 13610183
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Lee Duke Roofing Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Lee Duke Roofing Limited is a private company, limited by shares, registered in England and Wales, registration number 13610183. The registered office is 2 Exeter Street, Cottingham, HU16 4LU, United Kingdom.
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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:
Plant & machinery
25% cost
Motor vehicles
20% wdv
Computer equipment
25% cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Lee Duke Roofing Limited Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
2,225 
6,000 
484 
8,709 
At 30 September 2024
2,225 
6,000 
484 
8,709 
Depreciation
At 1 October 2023
1,003 
1,440 
242 
2,685 
Charge for the year
445 
1,018 
160 
1,623 
At 30 September 2024
1,448 
2,458 
402 
4,308 
Net book value
At 30 September 2024
777 
3,542 
82 
4,401 
At 30 September 2023
1,222 
4,560 
242 
6,024 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,150 
120 
Accrued income and prepayments
626 
- 
6,776 
120 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
2,450 
2,894 
Taxes and social security
2,354 
1,560 
Loans from directors
10,854 
9,308 
Accruals
300 
360 
15,958 
14,122 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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