1 July 2023 false No description of principal activity Taxfiler 2024.6 SC734770business:PrivateLimitedCompanyLtd2023-07-012024-06-30 SC7347702023-06-30 SC7347702023-07-012024-06-30 SC734770business:AuditExemptWithAccountantsReport2023-07-012024-06-30 SC734770business:FilletedAccounts2023-07-012024-06-30 SC7347702024-06-30 SC734770business:Director12023-07-012024-06-30 SC734770business:RegisteredOffice2023-07-012024-06-30 SC7347702023-06-30 SC734770core:WithinOneYear2024-06-30 SC734770core:WithinOneYear2023-06-30 SC734770core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC734770core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC734770core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC734770core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC734770core:PreviouslyStatedAmount2024-06-30 SC734770core:PreviouslyStatedAmount2023-06-30 SC734770business:SmallEntities2023-07-012024-06-30 SC734770countries:Scotland2023-07-012024-06-30 SC734770core:PlantMachinery2023-07-012024-06-30 SC734770core:MotorVehicles2023-07-012024-06-30 SC734770core:Goodwill2023-06-30 SC734770core:Goodwill2024-06-30 SC734770core:PlantMachinery2023-06-30 SC734770core:MotorVehicles2023-06-30 SC734770core:PlantMachinery2024-06-30 SC734770core:MotorVehicles2024-06-30 SC7347702022-06-072023-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC734770 (Scotland)
D S Churchill Roofing Ltd Accounts for the year ended 30 June 2024
D S Churchill Roofing Ltd Accounts Contents
Page
- 2 -
D S Churchill Roofing Ltd Company Information for the year ended 30 June 2024
Director
Duncan Stewart Churchill
Company Number
SC734770 (Scotland)
Registered Office
31 Dundas Street Edinburgh EH3 6QQ Scotland
Accountants
Norman Hewitt Falkirk Business Hub 45 Vicar Street FALKIRK Scotland FK1 1LL
- 3 -
D S Churchill Roofing Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
120,000 
120,000 
Tangible assets
11,250 
15,000 
131,250 
135,000 
Current assets
Debtors
52,748 
47,776 
Cash at bank and in hand
16,284 
56,405 
69,032 
104,181 
Creditors: amounts falling due within one year
(119,620)
(173,729)
Net current liabilities
(50,588)
(69,548)
Net assets
80,662 
65,452 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
80,659 
65,449 
Shareholders' funds
80,662 
65,452 
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 20 March 2025 and were signed on its behalf by
Duncan Stewart Churchill Director Company Registration No. SC734770
- 4 -
D S Churchill Roofing Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
D S Churchill Roofing Ltd is a private company, limited by shares, registered in Scotland, registration number SC734770. The registered office is 31 Dundas Street, Edinburgh, EH3 6QQ, Scotland.
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.
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:
Plant & machinery
25% reducing balance basis
Motor vehicles
25% reducing balance basis
Intangible fixed assets
Intangible fixed assets represents purchased goodwill on incorporation and is not depreciated
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 July 2023
120,000 
At 30 June 2024
120,000 
Amortisation
At 1 July 2023
- 
At 30 June 2024
- 
Net book value
At 30 June 2024
120,000 
At 30 June 2023
120,000 
- 5 -
D S Churchill Roofing Ltd Notes to the Accounts for the year ended 30 June 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
9,000 
11,000 
20,000 
At 30 June 2024
9,000 
11,000 
20,000 
Depreciation
At 1 July 2023
2,250 
2,750 
5,000 
Charge for the year
2,062 
1,688 
3,750 
At 30 June 2024
4,312 
4,438 
8,750 
Net book value
At 30 June 2024
4,688 
6,562 
11,250 
At 30 June 2023
6,750 
8,250 
15,000 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
6,408 
7,776 
Trade debtors
46,340 
40,000 
52,748 
47,776 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
35,319 
28,954 
Taxes and social security
7,851 
5,242 
Loans from directors
76,450 
139,533 
119,620 
173,729 
8
Average number of employees
During the year the average number of employees was 6 (2023: 6).
- 6 -