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ROOFING MATTERS LTD

Registered Number
09101575
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

ROOFING MATTERS LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

MARTIN, Lee Anthony

Registered Address

Hillside St. Johns Hill
St. Athan
Barry
CF62 4PA

Registered Number

09101575 (England and Wales)
ROOFING MATTERS LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets47,9971
7,9971
Current assets
Stocks5500500
Cash at bank and on hand815483
1,315983
Creditors amounts falling due within one year6(10,780)(5,337)
Net current assets (liabilities)(9,465)(4,354)
Total assets less current liabilities(1,468)(4,353)
Creditors amounts falling due after one year7(20,009)(15,691)
Net assets(21,477)(20,044)
Capital and reserves
Called up share capital100100
Profit and loss account(21,577)(20,144)
Shareholders' funds(21,477)(20,044)
The financial statements were approved and authorised for issue by the Director on 13 February 2025, and are signed on its behalf by:
MARTIN, Lee Anthony
Director
Registered Company No. 09101575
ROOFING MATTERS LTD
Notes to the Financial Statements
for the year ended 30 September 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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:
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 year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 October 2311,00011,000
At 30 September 2411,00011,000
Amortisation and impairment
At 01 October 2311,00011,000
At 30 September 2411,00011,000
Net book value
At 30 September 24--
At 30 September 23--
4.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 October 2311
Additions9,9959,995
Disposals(1)(1)
At 30 September 249,9959,995
Depreciation and impairment
Charge for year1,9981,998
At 30 September 241,9981,998
Net book value
At 30 September 247,9977,997
At 30 September 2311
5.Stocks

2024

2023

££
Other stocks500500
Total500500
6.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties3,0423,076
Taxation and social security7,0182,261
Accrued liabilities and deferred income720-
Total10,7805,337
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts20,00915,691
Total20,00915,691