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REGISTERED NUMBER: 04611605 (England and Wales)















Garrison Roofing Contractors Limited

Unaudited Financial Statements for the Year Ended 30 September 2024






Garrison Roofing Contractors Limited (Registered number: 04611605)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Garrison Roofing Contractors Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Mr S M Lynam





REGISTERED OFFICE: Atlantic House
8 Bell Lane
Uckfield
East Sussex
TN22 1QL





REGISTERED NUMBER: 04611605 (England and Wales)





ACCOUNTANTS: Swindells LLP
Chartered Accountants
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 1QL

Garrison Roofing Contractors Limited (Registered number: 04611605)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,795 3,601

CURRENT ASSETS
Stocks 17,889 6,143
Debtors 5 8,107 58,790
Cash at bank 54,839 69,449
80,835 134,382
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

6

56,162

74,205
NET CURRENT ASSETS 24,673 60,177
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,468

63,778

CREDITORS: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR

7

(6,996

)

(17,329

)

PROVISIONS FOR LIABILITIES (1,699 ) -
NET ASSETS 22,773 46,449

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 22,673 46,349
22,773 46,449

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Garrison Roofing Contractors Limited (Registered number: 04611605)

Balance Sheet - continued
30 September 2024


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 24 January 2025 and were signed by:





Mr S M Lynam - Director


Garrison Roofing Contractors Limited (Registered number: 04611605)

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

1. STATUTORY INFORMATION

Garrison Roofing Contractors Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


Garrison Roofing Contractors Limited (Registered number: 04611605)

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

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 14,366 7,950 2,996 25,312
Additions - 6,464 345 6,809
Disposals - (3,000 ) - (3,000 )
At 30 September 2024 14,366 11,414 3,341 29,121
DEPRECIATION
At 1 October 2023 13,336 5,880 2,495 21,711
Charge for year 101 1,712 115 1,928
Eliminated on disposal - (1,313 ) - (1,313 )
At 30 September 2024 13,437 6,279 2,610 22,326
NET BOOK VALUE
At 30 September 2024 929 5,135 731 6,795
At 30 September 2023 1,030 2,070 501 3,601

Garrison Roofing Contractors Limited (Registered number: 04611605)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,798 54,988
Other debtors 2,309 3,802
8,107 58,790

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,333 10,078
Trade creditors 15,140 6,920
Taxation and social security 26,540 53,781
Other creditors 4,149 3,426
56,162 74,205

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 6,996 17,329

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Mr S M Lynam
Balance outstanding at start of year 1,208 1,660
Amounts advanced 300 1,860
Amounts repaid (1,862 ) (2,312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (354 ) 1,208

The loan is unsecured, interest free and repayable on demand.

9. RELATED PARTY DISCLOSURES

During the year, the company paid dividends to the director of £45,930 (2023: £36,300)