A D LANG & SONS ROOFING SPECIALISTS LTD


Director	Mr Anthony Lang


Registered Address	34 Gloster Road
	Woking
	GU22 9EX


Registered Number	13401916 (England and Wales)

Statement of Financial Position
31 May 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		6,875		5,250
			6,875		5,250
Current assets
Debtors	4	9,839		819
Cash at bank and on hand		7,204		27,920
		17,043		28,739
Creditors amounts falling due within one year	5	(23,566)		(21,592)
Net current assets (liabilities)			(6,523)		7,147
Total assets less current liabilities			352		12,397
Net assets			352		12,397
Capital and reserves
Called up share capital			100		100
Profit and loss account			252		12,297
Shareholders' funds			352		12,397

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 April 2025, and are signed on its behalf by:

Mr Anthony Lang
Director
Registered Company No. 13401916

A D LANG & SONS ROOFING SPECIALISTS LTD

Notes to the Financial Statements
for the year ended 31 May 2024

1.	Accounting policies

	Statutory information
	A D Lang & Sons Roofing Specialists Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13401916. The registered office is 34 Gloster Road, Woking, Surrey, GU22 9EX.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation on plant and machinery is calculated using the straight line method to allocate their depreciable amounts over their estimated useful lives. The estimated useful live is as follows:


		Straight line (years)
	Plant and machinery	4

2.	Average number of employees


		2024		2023
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 June 23	7,000	7,000
Additions	4,500	4,500
At 31 May 24	11,500	11,500
Depreciation and impairment
At 01 June 23	1,750	1,750
Charge for year	2,875	2,875
At 31 May 24	4,625	4,625
Net book value
At 31 May 24	6,875	6,875
At 31 May 23	5,250	5,250

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	-	350
Other debtors	9,839	469
Total	9,839	819


	Other debtors represent the total amount due from the director at the period end.

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	2,704	2,106
Taxation and social security	20,461	14,908
Other creditors	-	2,779
Accrued liabilities and deferred income	401	1,799
Total	23,566	21,592