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REGISTERED NUMBER: 01202654 (England and Wales)















ROOKSBY ROOFING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024






ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ROOKSBY ROOFING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: C Utting
D J Rooksby
I H Newbold





REGISTERED OFFICE: Rooksby House
Lindway Lane
Brackenfield
Derbyshire
DE55 6DA





REGISTERED NUMBER: 01202654 (England and Wales)





ACCOUNTANTS: Killicks Limited
35/37 Kingsway
Kirkby in Ashfield
Nottinghamshire
NG17 7DR

ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 55,428 75,009

CURRENT ASSETS
Stocks 5 5,000 5,000
Debtors 6 400,457 785,174
Cash at bank and in hand 220,087 699,408
625,544 1,489,582
CREDITORS
Amounts falling due within one year 7 403,179 972,159
NET CURRENT ASSETS 222,365 517,423
TOTAL ASSETS LESS CURRENT
LIABILITIES

277,793

592,432

CREDITORS
Amounts falling due after more than one
year

8

-

(1,723

)

PROVISIONS FOR LIABILITIES (14,000 ) (19,000 )
NET ASSETS 263,793 571,709

CAPITAL AND RESERVES
Called up share capital 5,100 5,100
Retained earnings 258,693 566,609
SHAREHOLDERS' FUNDS 263,793 571,709

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654)

STATEMENT OF FINANCIAL POSITION - continued
31 OCTOBER 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 Board of Directors and authorised for issue on 29 January 2025 and were signed on its behalf by:




C Utting - Director



D J Rooksby - Director


ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Rooksby Roofing 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.

Revenue recognition
Revenue comprises the fair value of consideration received or receivable, net of VAT, rebates and discounts.
Revenue arises from increases in valuations on contracts. Profit on contracts is calculated in accordance with accounting standards . The principal estimation technique used in attributing profits on contracts to a particular period is the preparation of forecasts on a contract by contract basis. These focus on revenues and costs to complete and enable an assessment to be made of the final position on each contact. Percentage completion is calculated by taking certified value to date as a percentage of estimated final value.
Foreseeable losses on contracts are accounted for immediately when a loss is foreseen.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

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

Work in progress is valued at the lower of cost and net realisable value, plus an attributable proportion of profit on a contract by contract basis, less, if applicable, foreseeable losses (see policy above re revenue recognition). Progress payments invoiced are deducted from the value of work in progress on the balance sheet.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable costs.

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 statement of financial position date.


ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 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 statement of financial position 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates defined contribution pension schemes. Contributions payable to the company's pension schemes 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 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023
and 31 October 2024 187,346
DEPRECIATION
At 1 November 2023 112,337
Charge for year 19,581
At 31 October 2024 131,918
NET BOOK VALUE
At 31 October 2024 55,428
At 31 October 2023 75,009

5. STOCKS
2024 2023
£    £   
Stocks 5,000 5,000

ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 302,029 621,698
Other debtors 98,428 163,476
400,457 785,174

Trade debtors include retentions receivable at 31 October 2024 of £198,630 (2023: £182,725), much of which will not be received within one year.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 1,723 4,136
Trade creditors 305,944 715,726
Amounts owed to group undertakings 10,236 2,003
Taxation and social security 55,683 204,037
Other creditors 29,593 46,257
403,179 972,159

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts - 1,723

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 1,723 5,859

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

All of the directors are employed by the parent company and receive remuneration through that company.

11. RELATED PARTY DISCLOSURES

During the year, management charges of £344,000 (2023: £348,000) have been charged to the company by its immediate parent, Rooksby Roofing (Holdings) Limited. At 31 October 2024, £10,237 was due to the Parent company (2023:£2,003).

The company is a wholly owned subsidiary of Rooksby Roofing (Holdings) Ltd, a company incorporated in England and Wales. The company's ultimate parent company is Rooksby Roofing Group Holdings Ltd, a company incorporated in England and Wales.

ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are D. Rooksby and C. Utting by virtue of their shareholdings in the ultimate parent company, Rooksby Roofing Group Holdings Ltd.