Company registration number: NI655774
Unaudited financial statements
for the year ended 30 September 2024
for
CJL Roofing Ltd
Pages for filing with the Registrar
Company registration number: NI655774
CJL Roofing Ltd
Balance sheet
as at 30 September 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 7,288 8,573
7,288 8,573
Current assets
Debtors 52,863 35,901
Cash at bank and in hand 62,430 59,701
115,293 95,602
Creditors: amounts falling due within one
year
(27,344) (21,822)
Net current assets 87,949 73,780
Total assets less current liabilities 95,237 82,353
Creditors: Amounts falling due after more
than one year
(1,753) -
NET ASSETS 93,484 82,353
Capital and reserves
Called up share capital 100 100
Profit and loss account 93,384 82,253
TOTAL EQUITY 93,484 82,353
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2024.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI655774
CJL Roofing Ltd
Balance sheet - continued
as at 30 September 2024
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 and loss account has not been delivered to the Registrar.
Signed by:
Mr C Laird, Director
14 April 2025
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CJL Roofing Ltd
Notes to the financial statements
for the year ended 30 September 2024
1 Company information
CJL Roofing Ltd is a private company registered in Northern Ireland. Its registered number is NI655774. The company is limited by shares. Its registered office is 13 Kingsfield Avenue, Downpatrick, County Down, BT30 6UR.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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CJL Roofing Ltd
Notes to the financial statements - continued
for the year ended 30 September 2024
2 Accounting policies - continued
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was 1 (2023 - 1).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 October 2023 11,865
At 30 September 2024 11,865
Depreciation
At 1 October 2023 3,292
Charge for year 1,285
At 30 September 2024 4,577
Net book value
At 30 September 2024 7,288
At 30 September 2023 8,573
If Plant & Machinery had not been revalued, Plant would have been included at the following historical cost:
2024 2023
£ £
Cost 11,865 11,865
Accumulated depreciation 3,292 3,292
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