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REGISTERED NUMBER: 12389448 (England and Wales)













BLACK LION ROOFING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024






BLACK LION ROOFING LTD (REGISTERED NUMBER: 12389448)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BLACK LION ROOFING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: Mr. D J L Pritchard
Mr S Marsh





REGISTERED OFFICE: Unit 1b, Palmers Vale Business Centre
Palmerston Road
Barry
CF63 2XA





REGISTERED NUMBER: 12389448 (England and Wales)





ACCOUNTANTS: Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

BLACK LION ROOFING LTD (REGISTERED NUMBER: 12389448)

STATEMENT OF FINANCIAL POSITION
31 JANUARY 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 7,200 8,400
Tangible assets 5 15,607 20,913
22,807 29,313

CURRENT ASSETS
Stocks 160,000 130,000
Cash at bank 80 35,723
160,080 165,723
CREDITORS
Amounts falling due within one year 6 326,964 260,052
NET CURRENT LIABILITIES (166,884 ) (94,329 )
TOTAL ASSETS LESS CURRENT LIABILITIES (144,077 ) (65,016 )

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings (144,078 ) (65,017 )
SHAREHOLDERS' FUNDS (144,077 ) (65,016 )

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2025 and were signed on its behalf by:





Mr. D J L Pritchard - Director


BLACK LION ROOFING LTD (REGISTERED NUMBER: 12389448)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024


1. STATUTORY INFORMATION

Black Lion Roofing Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill is amortised on a straight line basis over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income 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 statement of financial position date.

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.

Grant income
Government grants are recognised over the period for which the grant is intended to compensate. Grants that are receivable as compensation for expenses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 5 ) .

BLACK LION ROOFING LTD (REGISTERED NUMBER: 12389448)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 February 2023
and 31 January 2024 12,000
AMORTISATION
At 1 February 2023 3,600
Amortisation for year 1,200
At 31 January 2024 4,800
NET BOOK VALUE
At 31 January 2024 7,200
At 31 January 2023 8,400

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
COST
At 1 February 2023
and 31 January 2024 19,088 5,000 18,195 42,283
DEPRECIATION
At 1 February 2023 8,351 2,500 10,519 21,370
Charge for year 2,684 703 1,919 5,306
At 31 January 2024 11,035 3,203 12,438 26,676
NET BOOK VALUE
At 31 January 2024 8,053 1,797 5,757 15,607
At 31 January 2023 10,737 2,500 7,676 20,913

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 46,134 50,000
Taxation and social security 863 166
Other creditors 279,967 209,886
326,964 260,052

7. CALLED UP SHARE CAPITAL

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