2023-08-012024-07-312024-07-31false14259452CLARKE BUILDING AND ROOFING SERVICES 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CLARKE BUILDING AND ROOFING SERVICES LTD

Registered Number
14259452
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

CLARKE BUILDING AND ROOFING SERVICES LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

CLARKE, Emma
CLARKE, Joe

Registered Address

5-7 Pellew Arcade Teign Street
Teignmouth
TQ14 8EB

Registered Number

14259452 (England and Wales)
CLARKE BUILDING AND ROOFING SERVICES LTD
Statement of Financial Position
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets357,49644,875
57,49644,875
Current assets
Debtors4373-
Cash at bank and on hand112,54359,773
112,91659,773
Creditors amounts falling due within one year5(33,205)(16,794)
Net current assets (liabilities)79,71142,979
Total assets less current liabilities137,20787,854
Creditors amounts falling due after one year6(22,579)(29,678)
Net assets114,62858,176
Capital and reserves
Called up share capital100100
Profit and loss account114,52858,076
Shareholders' funds114,62858,176
The financial statements were approved and authorised for issue by the Board of Directors on 6 January 2025, and are signed on its behalf by:
CLARKE, Emma
Director
CLARKE, Joe
Director

Registered Company No. 14259452
CLARKE BUILDING AND ROOFING SERVICES LTD
Notes to the Financial Statements
for the year ended 31 July 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the 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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment20
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

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

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 August 2323,08836,745-59,833
Additions8,20515,2676,15929,631
At 31 July 2431,29352,0126,15989,464
Depreciation and impairment
At 01 August 235,7729,186-14,958
Charge for year5,86710,38975417,010
At 31 July 2411,63919,57575431,968
Net book value
At 31 July 2419,65432,4375,40557,496
At 31 July 2317,31627,559-44,875
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables373-
Total373-
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,3324,260
Taxation and social security31,20611,885
Other creditors675
Accrued liabilities and deferred income661574
Total33,20516,794
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts22,57929,678
Total22,57929,678
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
CLARKE, Emma370343
CLARKE, Joe370343
740686