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REGISTERED NUMBER: 04632758 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

MANOR ROOFING (HERTS) LTD

MANOR ROOFING (HERTS) LTD (REGISTERED NUMBER: 04632758)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


MANOR ROOFING (HERTS) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: I P Wilkie
L S Wilkie





SECRETARY: L S Wilkie





REGISTERED OFFICE: Ground Floor, Baird House
Seebeck Place
Knowlhill
Milton Keynes
Buckinghamshire
MK5 8FR





REGISTERED NUMBER: 04632758 (England and Wales)





ACCOUNTANTS: TC Group
Baird House
Seebeck Place
Knowlhill
Milton Keynes
Buckinghamshire
MK5 8FR

MANOR ROOFING (HERTS) LTD (REGISTERED NUMBER: 04632758)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 122,358 101,729

CURRENT ASSETS
Stocks 67,500 68,126
Debtors 5 77,566 25,125
Cash at bank and in hand 384,972 421,991
530,038 515,242
CREDITORS
Amounts falling due within one year 6 80,330 75,696
NET CURRENT ASSETS 449,708 439,546
TOTAL ASSETS LESS CURRENT
LIABILITIES

572,066

541,275

PROVISIONS FOR LIABILITIES 7 22,061 16,555
NET ASSETS 550,005 524,720

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 549,905 524,620
SHAREHOLDERS' FUNDS 550,005 524,720

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2025 and were signed on its behalf by:





I P Wilkie - Director


MANOR ROOFING (HERTS) LTD (REGISTERED NUMBER: 04632758)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Manor Roofing (Herts) Ltd 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.

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.

There were no material departures from that standard.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

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.

MANOR ROOFING (HERTS) LTD (REGISTERED NUMBER: 04632758)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Freehold Long Plant and
property leasehold machinery
£    £    £   
COST
At 1 May 2023 30,248 10,000 9,265
Additions - - -
At 30 April 2024 30,248 10,000 9,265
DEPRECIATION
At 1 May 2023 7,915 10,000 9,154
Charge for year 605 - 28
At 30 April 2024 8,520 10,000 9,182
NET BOOK VALUE
At 30 April 2024 21,728 - 83
At 30 April 2023 22,333 - 111

Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 May 2023 14,073 160,292 223,878
Additions 666 49,026 49,692
At 30 April 2024 14,739 209,318 273,570
DEPRECIATION
At 1 May 2023 10,462 84,618 122,149
Charge for year 923 27,507 29,063
At 30 April 2024 11,385 112,125 151,212
NET BOOK VALUE
At 30 April 2024 3,354 97,193 122,358
At 30 April 2023 3,611 75,674 101,729

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 77,566 25,125

MANOR ROOFING (HERTS) LTD (REGISTERED NUMBER: 04632758)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 44,096 40,046
Corporation tax 435 -
Social security and other taxes 4,221 5,418
VAT 549 954
Directors' current accounts 19,520 17,909
Accrued expenses 11,509 11,369
80,330 75,696

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 22,061 16,555

Deferred
tax
£   
Balance at 1 May 2023 16,555
Movements in the year 5,506
Balance at 30 April 2024 22,061

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

9. ULTIMATE CONTROLLING PARTY

Mr I & Mrs L Wilkie have control of the company as they own 100% of share capital.