NK Roofline (NW) Limited
Registered number: 10555470
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 479 285
Current assets
Cash at bank and in hand 60,881 45,698
Creditors: amounts falling due within one year 4 (511) (471)
Net current assets 60,370 45,227
Total assets less current liabilities 60,849 45,512
Creditors: amounts falling due after more than one year 5 (55,514) (42,552)
Net assets 5,335 2,960
Capital and reserves
Called up share capital 100 100
Profit and loss account 5,235 2,860
Shareholders' funds 5,335 2,960
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
E Keenan
Director
Approved by the board on 11 March 2025
NK Roofline (NW) Limited
Notes to the Accounts
for the year ended 31 January 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
At 1 February 2024 2,790 10,180 12,970
Additions 600 - 600
At 31 January 2025 3,390 10,180 13,570
Depreciation
At 1 February 2024 2,505 10,180 12,685
Charge for the year 406 - 406
At 31 January 2025 2,911 10,180 13,091
Net book value
At 31 January 2025 479 - 479
At 31 January 2024 285 - 285
4 Creditors: amounts falling due within one year 2025 2024
£ £
Corporation tax 511 471
5 Creditors: amounts falling due after one year 2025 2024
£ £
Other creditors 55,514 42,552
6 Other information
NK Roofline (NW) Limited is a private company limited by shares and incorporated in England. Its registered office is:
The Unit
Vicarage Road
Haydock
St Helens
WA11 0UJ
NK Roofline (NW) Limited 10555470 false 2024-02-01 2025-01-31 2025-01-31 VT Final Accounts April 2024 E Keenan No description of principal activity 10555470 2023-02-01 2024-01-31 10555470 core:WithinOneYear 2024-01-31 10555470 core:AfterOneYear 2024-01-31 10555470 core:ShareCapital 2024-01-31 10555470 core:RetainedEarningsAccumulatedLosses 2024-01-31 10555470 2024-02-01 2025-01-31 10555470 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 10555470 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 10555470 bus:Director40 2024-02-01 2025-01-31 10555470 1 2024-02-01 2025-01-31 10555470 2 2024-02-01 2025-01-31 10555470 core:PlantMachinery 2024-02-01 2025-01-31 10555470 core:Vehicles 2024-02-01 2025-01-31 10555470 countries:England 2024-02-01 2025-01-31 10555470 bus:FRS102 2024-02-01 2025-01-31 10555470 bus:FilletedAccounts 2024-02-01 2025-01-31 10555470 2025-01-31 10555470 core:WithinOneYear 2025-01-31 10555470 core:AfterOneYear 2025-01-31 10555470 core:ShareCapital 2025-01-31 10555470 core:RetainedEarningsAccumulatedLosses 2025-01-31 10555470 core:PlantMachinery 2025-01-31 10555470 core:Vehicles 2025-01-31 10555470 2024-01-31 10555470 core:PlantMachinery 2024-01-31 10555470 core:Vehicles 2024-01-31 iso4217:GBP xbrli:pure