Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30true2023-05-01falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04745179 2023-05-01 2024-04-30 04745179 2022-05-01 2023-04-30 04745179 2024-04-30 04745179 2023-04-30 04745179 c:Director1 2023-05-01 2024-04-30 04745179 d:PlantMachinery 2023-05-01 2024-04-30 04745179 d:PlantMachinery 2024-04-30 04745179 d:PlantMachinery 2023-04-30 04745179 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 04745179 d:MotorVehicles 2023-05-01 2024-04-30 04745179 d:MotorVehicles 2024-04-30 04745179 d:MotorVehicles 2023-04-30 04745179 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 04745179 d:FurnitureFittings 2023-05-01 2024-04-30 04745179 d:FurnitureFittings 2024-04-30 04745179 d:FurnitureFittings 2023-04-30 04745179 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 04745179 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 04745179 d:CurrentFinancialInstruments 2024-04-30 04745179 d:CurrentFinancialInstruments 2023-04-30 04745179 d:Non-currentFinancialInstruments 2024-04-30 04745179 d:Non-currentFinancialInstruments 2023-04-30 04745179 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 04745179 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 04745179 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 04745179 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 04745179 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 04745179 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-04-30 04745179 d:ShareCapital 2024-04-30 04745179 d:ShareCapital 2023-04-30 04745179 d:RetainedEarningsAccumulatedLosses 2024-04-30 04745179 d:RetainedEarningsAccumulatedLosses 2023-04-30 04745179 c:FRS102 2023-05-01 2024-04-30 04745179 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04745179 c:FullAccounts 2023-05-01 2024-04-30 04745179 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04745179 2 2023-05-01 2024-04-30 04745179 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-30 04745179 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-04-30 04745179 d:LeasedAssetsHeldAsLessee 2024-04-30 04745179 d:LeasedAssetsHeldAsLessee 2023-04-30 04745179 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 04745179









MARK GAME ROOFING CONTRACTOR LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
MARK GAME ROOFING CONTRACTOR LIMITED
REGISTERED NUMBER: 04745179

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
36,885
40,486

  
36,885
40,486

Current assets
  

Stocks
 5 
5,215
5,215

Debtors: amounts falling due within one year
 6 
82,406
74,601

Cash at bank and in hand
 7 
12,051
30,132

  
99,672
109,948

Creditors: amounts falling due within one year
 8 
(59,256)
(41,864)

Net current assets
  
 
 
40,416
 
 
68,084

Total assets less current liabilities
  
77,301
108,570

Creditors: amounts falling due after more than one year
 9 
(27,690)
(20,137)

  

Net assets
  
49,611
88,433


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
49,610
88,432

  
49,611
88,433


Page 1

 
MARK GAME ROOFING CONTRACTOR LIMITED
REGISTERED NUMBER: 04745179
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 February 2025.




................................................
Mark Game
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
MARK GAME ROOFING CONTRACTOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Mark Game Roofing Contractor Limited is a private company limited by shares, incorporated in England and Wales. The principal activity throughout the year was that of roofing contractors.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
MARK GAME ROOFING CONTRACTOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
MARK GAME ROOFING CONTRACTOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 5

 
MARK GAME ROOFING CONTRACTOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 May 2023
28,578
72,694
5,275
106,547


Additions
-
27,945
-
27,945


Disposals
-
(34,219)
-
(34,219)



At 30 April 2024

28,578
66,420
5,275
100,273



Depreciation


At 1 May 2023
24,398
37,218
4,445
66,061


Charge for the year on owned assets
1,046
11,043
209
12,298


Disposals
-
(14,971)
-
(14,971)



At 30 April 2024

25,444
33,290
4,654
63,388



Net book value



At 30 April 2024
3,134
33,130
621
36,885



At 30 April 2023
4,180
35,476
830
40,486

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Motor vehicles
30,167
12,277

30,167
12,277


5.


Stocks

2024
2023
£
£

Work in progress
5,215
5,215

5,215
5,215


Page 6

 
MARK GAME ROOFING CONTRACTOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Debtors

2024
2023
£
£


Trade debtors
68,342
55,874

Other debtors
13,321
15,934

Prepayments and accrued income
743
2,793

82,406
74,601



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
12,051
30,132

12,051
30,132


Page 7

 
MARK GAME ROOFING CONTRACTOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
5,321
5,321

Trade creditors
7,587
14,329

Corporation tax
11,462
1,661

Other taxation and social security
21,226
13,959

Obligations under finance lease and hire purchase contracts
11,285
4,299

Accruals and deferred income
2,375
2,295

59,256
41,864


The following liabilities were secured:

2024
2023
£
£



Net obligations under finance leases and hire purchase contracts
11,285
4,299

11,285
4,299



The hire purchase contract is secured on the asset concerned.


9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
5,881
9,748

Net obligations under finance leases and hire purchase contracts
21,809
10,389

27,690
20,137


The following liabilities were secured:

2024
2023
£
£



Net obligations under finance leases and hire purchase contracts
21,809
10,389

21,809
10,389



The hire purchase contract is secured on the asset concerned.

Page 8

 
MARK GAME ROOFING CONTRACTOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
5,321
5,321

Amounts falling due 1-2 years

Bank loans
5,881
9,748



11,202
15,069



11.


Controlling party

The Company is controlled by the director, Mark Game, by virtue of his shareholding as described in the director's report.

 
Page 9