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REGISTERED NUMBER: 03788816 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2024

FOR

CONTRACT BUILDING & ROOFING LIMITED

CONTRACT BUILDING & ROOFING LIMITED (REGISTERED NUMBER: 03788816)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CONTRACT BUILDING & ROOFING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTOR: D Chambers





SECRETARY: S Chambers





REGISTERED OFFICE: Unit 4-5 Construction Way
Barkston Road
Calrton Industrial Estate
Barnsley
South Yorkshire
S71 3HU





REGISTERED NUMBER: 03788816 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
Accountants
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

CONTRACT BUILDING & ROOFING LIMITED (REGISTERED NUMBER: 03788816)

BALANCE SHEET
31ST JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 235,430 220,639

CURRENT ASSETS
Stocks 5 68,720 45,000
Debtors 6 777,303 1,057,356
Cash at bank 159,421 99,919
1,005,444 1,202,275
CREDITORS
Amounts falling due within one year 7 490,517 628,856
NET CURRENT ASSETS 514,927 573,419
TOTAL ASSETS LESS CURRENT
LIABILITIES

750,357

794,058

CREDITORS
Amounts falling due after more than one
year

8

(63,942

)

(114,777

)

PROVISIONS FOR LIABILITIES 11 (57,085 ) (55,076 )
NET ASSETS 629,330 624,205

CAPITAL AND RESERVES
Called up share capital 12 100 100
Retained earnings 629,230 624,105
SHAREHOLDERS' FUNDS 629,330 624,205

CONTRACT BUILDING & ROOFING LIMITED (REGISTERED NUMBER: 03788816)

BALANCE SHEET - continued
31ST JULY 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4th March 2025 and were signed by:





D Chambers - Director


CONTRACT BUILDING & ROOFING LIMITED (REGISTERED NUMBER: 03788816)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

Contract Building & Roofing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CONTRACT BUILDING & ROOFING LIMITED (REGISTERED NUMBER: 03788816)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st August 2023 59,215 3,527 256,315 6,545 325,602
Additions 50,490 - 11,165 845 62,500
Disposals (15,633 ) - (19,111 ) - (34,744 )
At 31st July 2024 94,072 3,527 248,369 7,390 353,358
DEPRECIATION
At 1st August 2023 17,133 2,611 80,432 4,787 104,963
Charge for year 7,017 137 26,653 798 34,605
Eliminated on disposal (7,235 ) - (14,405 ) - (21,640 )
At 31st July 2024 16,915 2,748 92,680 5,585 117,928
NET BOOK VALUE
At 31st July 2024 77,157 779 155,689 1,805 235,430
At 31st July 2023 42,082 916 175,883 1,758 220,639

Included in the total net book value of tangible fixed assets held as at 31st July 2024 was £127,194 (2023: £149,640) in respect of assets held under finance leases and hire purchase contracts.

5. STOCKS
2024 2023
£    £   
Stocks 50,000 45,000
Work-in-progress 18,720 -
68,720 45,000

CONTRACT BUILDING & ROOFING LIMITED (REGISTERED NUMBER: 03788816)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 476,139 590,591
Property rental bond 7,500 7,500
Other debtors 110,816 277,572
Directors' current accounts 31,391 116,189
VAT 33,835 31,125
Prepayments 12,328 11,464
672,009 1,034,441

Amounts falling due after more than one year:
Other debtors 105,294 22,915

Aggregate amounts 777,303 1,057,356

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) 10,289 10,035
Hire purchase contracts 41,112 39,898
Trade creditors 293,156 470,498
Tax 13,453 49,462
Social security and other taxes 1,723 1,473
Other creditors 750 19,870
Accrued expenses 130,034 37,620
490,517 628,856

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 9) 8,775 19,064
Hire purchase contracts 55,167 95,713
63,942 114,777

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,289 10,035

Amounts falling due between one and two years:
Bank loans - 1-2 years 8,775 10,289

CONTRACT BUILDING & ROOFING LIMITED (REGISTERED NUMBER: 03788816)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

9. LOANS - continued
2024 2023
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years - 8,775

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 96,279 135,611

11. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 57,085 55,076

Deferred
tax
£   
Balance at 1st August 2023 55,076
Movement in the year 2,009
Balance at 31st July 2024 57,085

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

13. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st July 2024 and 31st July 2023:

2024 2023
£    £   
D Chambers
Balance outstanding at start of year 116,190 (21,051 )
Amounts advanced 39,883 144,722
Amounts repaid (124,682 ) (7,481 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 31,391 116,190

CONTRACT BUILDING & ROOFING LIMITED (REGISTERED NUMBER: 03788816)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

14. RELATED PARTY DISCLOSURES

The company owed £45 to Windmill Homes (Yorkshire) Ltd Ltd (2023 - debtor £249,410) at the balance sheet date from inter company lending.

The company was owed £82,368 from Parkhouse Farm Developments Ltd (2023 - creditor £17,633) at the balance sheet date from inter company lending.

15. ULTIMATE CONTROLLING PARTY

Mr D Chambers, a director, controls the company by virtue of holding 100% of the issued share capital.