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Registered Number: 04957995
England and Wales

 

 

 

PJ SMITH ROOFING & BUILDING SERVICES LTD.


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director P Smith
Registered Number 04957995
Registered Office Willow Cottage
Ash Lane
Silchester
Reading
RG7 2NL
Accountants Blue Peak
100 Berkshire Place
GF33
Winnersh
RG41 5RD
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 39,403    58,318 
39,403    58,318 
Current assets      
Stocks 4 350    550 
Debtors 5 49,273    91,144 
Cash at bank and in hand 159,931    210,858 
209,554    302,552 
Creditors: amount falling due within one year 6 (29,755)   (71,503)
Net current assets 179,799    231,049 
 
Total assets less current liabilities 219,202    289,367 
Provisions for liabilities 7 (6,718)   (4,301)
Net assets 212,484    285,066 
 

Capital and reserves
     
Called up share capital 8 2    2 
Profit and loss account 212,482    285,064 
Shareholders' funds 212,484    285,066 
 


For the 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.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 28 January 2025 and were signed by:


-------------------------------
P Smith
Director
2
General Information
PJ Smith Roofing & Building Services Ltd. is a private company, limited by shares, registered in England and Wales, registration number 04957995, registration address Willow Cottage, Ash Lane, Silchester, Reading, RG7 2NL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.


The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 4 years Straight Line
Motor Vehicles 4 years Straight Line
Fixtures and Fittings 4 years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 May 2023 69,350    94,084    5,259    168,693 
Additions      
Disposals      
At 30 April 2024 69,350    94,084    5,259    168,693 
Depreciation
At 01 May 2023 23,955    81,550    4,870    110,375 
Charge for year 11,879    6,837    199    18,915 
On disposals      
At 30 April 2024 35,834    88,387    5,069    129,290 
Net book values
Closing balance as at 30 April 2024 33,516    5,697    190    39,403 
Opening balance as at 01 May 2023 45,395    12,534    389    58,318 


4.

Stocks

2024
£
  2023
£
Stocks 350    550 
350    550 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 11,415    39,975 
Prepayments & Accrued Income 16,543   
Accrued Income 8,100   
Other Debtors 12,853    1,167 
PAYE & Social Security 362   
49,273    41,142 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors   50,002 
  50,002 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 7,592    5,832 
Corporation Tax   26,760 
PAYE & Social Security   2,559 
CIS Control Account 2,663   
Accrued Expenses 750    750 
Other Creditors 662    665 
Wages & Salaries Control Account   3,020 
Directors' Current Accounts 6,677    2,688 
VAT 11,411    29,229 
29,755    71,503 

7.

Provisions for liabilities

2024
£
  2023
£
Pension Provisions 6,718    4,301 
6,718    4,301 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Ordinary shares of £1.00 each  
 

3