2023-02-012024-01-312024-01-31false13142245ROOF CARE COMPANY (INDUSTRIAL) 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ROOF CARE COMPANY (INDUSTRIAL) LIMITED

Registered Number
13142245
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

ROOF CARE COMPANY (INDUSTRIAL) LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

GLOSSOP, John James
PENGELLY, Daniel Steven

Company Secretary

MUNRO, Keeley Lea

Registered Address

8 Claridge Drive
Bishops Stortford
CM23 2UY

Registered Number

13142245 (England and Wales)
ROOF CARE COMPANY (INDUSTRIAL) LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets339,33230,003
39,33230,003
Current assets
Stocks35,000-
Debtors221,70799,885
Cash at bank and on hand133,90667,055
390,613166,940
Creditors amounts falling due within one year(396,800)(134,518)
Net current assets (liabilities)(6,187)32,422
Total assets less current liabilities33,14562,425
Creditors amounts falling due after one year(39,356)(33,688)
Net assets(6,211)28,737
Capital and reserves
Called up share capital22
Profit and loss account(6,213)28,735
Shareholders' funds(6,211)28,737
The financial statements were approved and authorised for issue by the Board of Directors on 29 January 2025, and are signed on its behalf by:
GLOSSOP, John James
Director
PENGELLY, Daniel Steven
Director

Registered Company No. 13142245
ROOF CARE COMPANY (INDUSTRIAL) LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 2334,993
Additions22,439
At 31 January 2457,432
Depreciation and impairment
At 01 February 234,990
Charge for year13,111
Other adjustments(1)
At 31 January 2418,101
Net book value
At 31 January 2439,332
At 31 January 2330,003