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REGISTERED NUMBER: 05888751 (England and Wales)















NU-ROOF LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2






NU-ROOF LIMITED (REGISTERED NUMBER: 05888751)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NU-ROOF LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTORS: C Guest
Mrs C M Guest





SECRETARY:





REGISTERED OFFICE: 33 Summerfield Road
Dronfield
Derbyshire
S18 2GZ





REGISTERED NUMBER: 05888751 (England and Wales)





ACCOUNTANTS: Ian R Collins & Co
The Bridge House
Mill Lane
Dronfield
Derbyshire
S18 2XL

NU-ROOF LIMITED (REGISTERED NUMBER: 05888751)

BALANCE SHEET
31ST AUGUST 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 4,000 6,000
Tangible assets 5 28,119 17,829
32,119 23,829

CURRENT ASSETS
Stocks 4,907 18,874
Debtors 6 21,625 8,434
Cash at bank and in hand 79,077 69,146
105,609 96,454
CREDITORS
Amounts falling due within one
year

7

(49,301

)

(38,787

)
NET CURRENT ASSETS 56,308 57,667
TOTAL ASSETS LESS
CURRENT LIABILITIES

88,427

81,496

CREDITORS
Amounts falling due after more
than one year

8

(6,417

)

(13,417

)

PROVISIONS FOR LIABILITIES (3,604 ) (1,862 )
NET ASSETS 78,406 66,217

NU-ROOF LIMITED (REGISTERED NUMBER: 05888751)

BALANCE SHEET - continued
31ST AUGUST 2024

2024 2023
Notes £    £   
CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 78,404 66,215
SHAREHOLDERS' FUNDS 78,406 66,217

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th March 2025 and were signed on its behalf by:





Mrs C M Guest - Director


NU-ROOF LIMITED (REGISTERED NUMBER: 05888751)

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

1. STATUTORY INFORMATION

NU-Roof 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty 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 etc - 33% on cost, 25% on cost and 20% on cost

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


NU-ROOF LIMITED (REGISTERED NUMBER: 05888751)

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

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 ) .

NU-ROOF LIMITED (REGISTERED NUMBER: 05888751)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st September 2023
and 31st August 2024 40,000
AMORTISATION
At 1st September 2023 34,000
Charge for year 2,000
At 31st August 2024 36,000
NET BOOK VALUE
At 31st August 2024 4,000
At 31st August 2023 6,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st September 2023 53,343
Additions 16,517
At 31st August 2024 69,860
DEPRECIATION
At 1st September 2023 35,514
Charge for year 6,227
At 31st August 2024 41,741
NET BOOK VALUE
At 31st August 2024 28,119
At 31st August 2023 17,829

NU-ROOF LIMITED (REGISTERED NUMBER: 05888751)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN
ONE YEAR
2024 2023
£    £   
Trade debtors 15,247 911
Other debtors 6,378 7,523
21,625 8,434

7. CREDITORS: AMOUNTS FALLING DUE WITHIN
ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 7,000 7,000
Trade creditors 15,703 11,776
Taxation and social security 24,192 18,235
Other creditors 2,406 1,776
49,301 38,787

8. CREDITORS: AMOUNTS FALLING DUE AFTER
MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 6,417 13,417