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Company Registration No. 10251982 (England and Wales)
Gradient Roofing Services Limited Unaudited accounts for the year ended 30 June 2024
Gradient Roofing Services Limited Unaudited accounts Contents
Page
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Gradient Roofing Services Limited Company Information for the year ended 30 June 2024
Director
Aaron Gardner
Company Number
10251982 (England and Wales)
Registered Office
BASEPOINT ANDERSONS ROAD SOUTHAMPTON SO14 5FE ENGLAND
Accountants
TBT Accountancy Ltd Kingfisher House Rownhams Lane North Baddesley Southampton Hampshire SO52 9LP
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Gradient Roofing Services Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,524 
9,339 
Current assets
Debtors
32,719 
16,093 
Cash at bank and in hand
1,871 
3,829 
34,590 
19,922 
Creditors: amounts falling due within one year
(56,231)
(42,930)
Net current liabilities
(21,641)
(23,008)
Total assets less current liabilities
(15,117)
(13,669)
Creditors: amounts falling due after more than one year
(4,983)
(9,580)
Net liabilities
(20,100)
(23,249)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(20,200)
(23,349)
Shareholders' funds
(20,100)
(23,249)
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 February 2025 and were signed on its behalf by
Aaron Gardner Director Company Registration No. 10251982
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Gradient Roofing Services Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Gradient Roofing Services Limited is a private company, limited by shares, registered in England and Wales, registration number 10251982. The registered office is BASEPOINT, ANDERSONS ROAD, SOUTHAMPTON, SO14 5FE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant & machinery
4 years on a reducing balance
Motor vehicles
4 years on a reducing balance
Computer equipment
3 years on a reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
18,448 
14,069 
583 
33,100 
At 30 June 2024
18,448 
14,069 
583 
33,100 
Depreciation
At 1 July 2023
14,122 
9,199 
440 
23,761 
Charge for the year
1,550 
1,218 
47 
2,815 
At 30 June 2024
15,672 
10,417 
487 
26,576 
Net book value
At 30 June 2024
2,776 
3,652 
96 
6,524 
At 30 June 2023
4,326 
4,870 
143 
9,339 
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Gradient Roofing Services Limited Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,608 
- 
Accrued income and prepayments
917 
1,283 
Other debtors
15,194 
14,810 
32,719 
16,093 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
4,600 
5,017 
VAT
653 
437 
Trade creditors
5,728 
10,056 
Taxes and social security
45,066 
26,769 
Other creditors
184 
651 
56,231 
42,930 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
4,983 
9,580 
8
Average number of employees
During the year the average number of employees was 1 (2023: 2).
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