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Registered number: SC252833

Artisan Roofing Limited

ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2024


Artisan Roofing Limited

ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2024
DIRECTORS
C Piot
SECRETARY
M Donaldson
REGISTERED OFFICE
Unit 1 Bankhead Workspace
Bankhead Terrace
Edinburgh
City of Edinburgh
EH11 4DY
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC252833
ACCOUNTANTS
Hodgson and Company
16 Barnes Green
Livingston
West Lothian
EH54 8PP

Artisan Roofing Limited

ACCOUNTS
FOR THEYEARENDED31 JULY 2024
CONTENTS
Page
Balance Sheet3
Notes To The Accounts4

Artisan Roofing Limited

BALANCE SHEET AT 31 July 2024
20242023
Notes££
FIXED ASSETS
Tangible assets436,69749,029
CURRENT ASSETS
Stock177,299160,042
Debtors6305,888304,395
Cash at bank and in hand1,7901,676
484,977466,113
CREDITORS: Amounts falling due within one year7415,411399,433
NET CURRENT ASSETS69,56666,680
TOTAL ASSETS LESS CURRENT LIABILITIES106,263115,709
CREDITORS: Amounts falling due after more than one year832,53350,122
PROVISIONS FOR LIABILITIES AND CHARGES99,1749,316
NET ASSETS64,55656,271
CAPITAL AND RESERVES
Called up share capital1011
Profit and loss account64,55556,270
SHAREHOLDERS' FUNDS64,55656,271
For the year ending 31 July 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27 February 2025 and signed on their behalf by
.............................
C Piot
Director

Artisan Roofing Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting FRS 1021 a
The accounts have been prepared under the historical cost convention. The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Commercial Vehiclesreducing balance 25%
Equipmentstraight line 33%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
Work in progress is the value of work completed in the period but not invoiced until after the period end. The value of the work in progress is calculated at selling price.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the period.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

Artisan Roofing Limited

1f. Government Grants
Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment.
Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.
2. EMPLOYEES
20242023
No.No.
Average number of employees99
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 1 August 20231,4071,407
At 31 July 20241,4071,407
Depreciation
At 1 August 20231,4071,407
At 31 July 20241,4071,407
Net Book Amounts
At 31 July 2024--

Artisan Roofing Limited

4. TANGIBLE FIXED ASSETS
Plant andCommercial
MachineryVehiclesEquipmentTotal
££££
Cost
At 1 August 202356,44170,99610,071137,508
At 31 July 202456,44170,99610,071137,508
Depreciation
At 1 August 202352,50826,8499,12288,479
For the year98211,03831212,332
At 31 July 202453,49037,8879,434100,811
Net Book Amounts
At 31 July 20242,95133,10963736,697
At 31 July 20233,93344,14794949,029
Included in commercial vehiles are vehicles held under hire purchase agreement to a value of £30,209 (2023: £44,076).
5. STOCK 20242023
££
Stock comprises:
Stock raw materials177,299110,720
Work in progress-49,322
177,299160,042
6. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors20,97639,983
Other tax-17,033
VAT23,6375,854
Other debtors220,881200,703
Prepayments40,39434,317
Directors current account-6,505
305,888304,395

Artisan Roofing Limited

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax29,54242,502
Directors current account2,809-
Bank loans and overdrafts-2,274
Bank loans133,483139,028
Hire purchase9,15410,155
Trade creditors202,329123,534
Other creditors8,44653,978
Accrued expenses29,64827,962
415,411399,433
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans11,51619,951
Hire purchase21,01730,171
32,53350,122
9. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation9,1749,316
9,1749,316
10. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
1 Ordinary of £1 each11
11

Artisan Roofing Limited

11. SECURED DEBT
Financed assets are secured over the assets to which they relate to a value of £30,209 (2023: £44,076).
The loan from the Royal Bank of Scotland PLC is secured by way of a standard security to a value of £nil (2023: £nil).
12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
Included in 'Debtors' is an amount of £nil (2023: £6,505) due to the company by the director.