P. & R. ROOFING LIMITED

Company Registration Number:
05423050 (England and Wales)

Unaudited abridged accounts for the year ended 31 May 2024

Period of accounts

Start date: 01 June 2023

End date: 31 May 2024

P. & R. ROOFING LIMITED

Contents of the Financial Statements

for the Period Ended 31 May 2024

Balance sheet
Notes

P. & R. ROOFING LIMITED

Balance sheet

As at 31 May 2024


Notes

2024

2023


£

£
Fixed assets
Intangible assets: 3 1,410 1,410
Tangible assets: 4 22,055 29,409
Total fixed assets: 23,465 30,819
Current assets
Stocks: 51,480 64,220
Debtors:   7,099 17,679
Cash at bank and in hand: 311,014 155,887
Total current assets: 369,593 237,786
Net current assets (liabilities): 369,593 237,786
Total assets less current liabilities: 393,058 268,605
Creditors: amounts falling due after more than one year:   (154,982) (91,329)
Total net assets (liabilities): 238,076 177,276
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 238,074 177,274
Shareholders funds: 238,076 177,276

The notes form part of these financial statements

P. & R. ROOFING LIMITED

Balance sheet statements

For the year ending 31 May 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 23 November 2024
and signed on behalf of the board by:

Name: P A Hackett
Status: Director

The notes form part of these financial statements

P. & R. ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

These financial statements have been prepared in accordance with the provisions of Section 1A (small entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

Tangible fixed assets held for the company's own use are stated at cost less accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off the cost or valuation less the residual value of each asset over its estimated useful life. Plant and machinery 25% reducing value and motor vehicles 25% reducing value.

Other accounting policies

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company independently administered funds.

P. & R. ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

2. Employees

2024 2023
Average number of employees during the period 5 5

P. & R. ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

3. Intangible Assets

Total
Cost £
At 01 June 2023 1,410
At 31 May 2024 1,410
Net book value
At 31 May 2024 1,410
At 31 May 2023 1,410

P. & R. ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

4. Tangible Assets

Total
Cost £
At 01 June 2023 138,134
At 31 May 2024 138,134
Depreciation
At 01 June 2023 108,725
Charge for year 7,354
At 31 May 2024 116,079
Net book value
At 31 May 2024 22,055
At 31 May 2023 29,409