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Company Registration No. 14257256 (England and Wales)
DJS ROOFING SERVICES LTD Unaudited accounts for the year ended 31 July 2024
DJS ROOFING SERVICES LTD Unaudited accounts Contents
Page
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DJS ROOFING SERVICES LTD Company Information for the year ended 31 July 2024
Directors
Daniel Jeffrey Shemmans Rosemary Louise Shemmans
Company Number
14257256 (England and Wales)
Registered Office
115 WOODROW LANE CATSHILL BROMSGROVE B61 0PN ENGLAND
Accountants
AC Counts & Services Ltd Office 42 Imex Business Centre, Oxleasow Road Redditch Worcestershire B98 0RE
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DJS ROOFING SERVICES LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
43,102 
14,123 
Current assets
Debtors
(68)
202 
Cash at bank and in hand
27,724 
22,414 
27,656 
22,616 
Creditors: amounts falling due within one year
(25,158)
(10,689)
Net current assets
2,498 
11,927 
Net assets
45,600 
26,050 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
45,598 
26,048 
Shareholders' funds
45,600 
26,050 
For the year ending 31 July 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 directors acknowledge their 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 of Directors and authorised for issue on 22 August 2024 and were signed on its behalf by
Rosemary Louise Shemmans Director Company Registration No. 14257256
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DJS ROOFING SERVICES LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
DJS ROOFING SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 14257256. The registered office is 115 WOODROW LANE, CATSHILL, BROMSGROVE, B61 0PN, 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line Method
Motor vehicles
20% Reducing Balance Method
Computer equipment
25% Straight Line Method
Going concern
The financial statements have been prepared on a going concern basis. This assumes the continued support of the directors. The directors have indicated their support will continue for the foreseeable future.
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DJS ROOFING SERVICES LTD Notes to the Accounts for the year ended 31 July 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2023
100 
16,050 
1,603 
17,753 
Additions
2,042 
39,853 
1,510 
43,405 
Disposals
- 
(3,400)
- 
(3,400)
At 31 July 2024
2,142 
52,503 
3,113 
57,758 
Depreciation
At 1 August 2023
20 
3,210 
400 
3,630 
Charge for the year
428 
10,501 
777 
11,706 
On disposals
- 
(680)
- 
(680)
At 31 July 2024
448 
13,031 
1,177 
14,656 
Net book value
At 31 July 2024
1,694 
39,472 
1,936 
43,102 
At 31 July 2023
80 
12,840 
1,203 
14,123 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
(70)
200 
Other debtors
2 
2 
(68)
202 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,229 
4,330 
Trade creditors
- 
105 
Taxes and social security
12,907 
4,594 
Proposed dividends
10,000 
- 
Loans from directors
22 
40 
Accruals
- 
1,620 
25,158 
10,689 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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