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Company Registration No. 5186171 (England and Wales)
A GRANT ROOFING LTD Unaudited accounts for the year ended 30 June 2024
A GRANT ROOFING LTD Unaudited accounts Contents
Page
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A GRANT ROOFING LTD Company Information for the year ended 30 June 2024
Director
A GRANT
Company Number
5186171 (England and Wales)
Registered Office
16 THE HIGH STREET FULBOURN CAMBRIDGE CB21 5DH ENGLAND
Accountants
Delbeck Accountancy Newton Hall Town Street Newton Cambridge CB22 7ZE
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A GRANT ROOFING LTD Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,063 
54,240 
Current assets
Inventories
36,987 
14,000 
Debtors
118,444 
123,767 
Cash at bank and in hand
8,210 
(3,198)
163,641 
134,569 
Creditors: amounts falling due within one year
(58,503)
(60,603)
Net current assets
105,138 
73,966 
Total assets less current liabilities
126,201 
128,206 
Creditors: amounts falling due after more than one year
(18,550)
(29,167)
Net assets
107,651 
99,039 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
107,551 
98,939 
Shareholders' funds
107,651 
99,039 
For the year ending 30 June 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 director acknowledges his 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 and authorised for issue on 2 December 2024 and were signed on its behalf by
A GRANT Director Company Registration No. 5186171
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A GRANT ROOFING LTD Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
A GRANT ROOFING LTD is a private company, limited by shares, registered in England and Wales, registration number 5186171. The registered office is 16 THE HIGH STREET, FULBOURN, CAMBRIDGE, CB21 5DH, 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.
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.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
Over 50 years
Plant & machinery
Over 5 years
Motor vehicles
Over 5 years
Fixtures & fittings
Over 5 years
Computer equipment
Over 1 year
Investments
Investments in shares are included at fair value.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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A GRANT ROOFING LTD Notes to the Accounts for the year ended 30 June 2024
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
37,222 
100,260 
137,482 
At 30 June 2024
37,222 
100,260 
137,482 
Depreciation
At 1 July 2023
29,110 
54,132 
83,242 
Charge for the year
8,112 
25,065 
33,177 
At 30 June 2024
37,222 
79,197 
116,419 
Net book value
At 30 June 2024
- 
21,063 
21,063 
At 30 June 2023
8,112 
46,128 
54,240 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
118,444 
123,767 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
13,836 
10,313 
Obligations under finance leases and hire purchase contracts
19,008 
27,347 
Trade creditors
- 
22,881 
Taxes and social security
24,046 
4,776 
Loans from directors
1,613 
(4,714)
58,503 
60,603 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
18,550 
29,167 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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