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REGISTERED NUMBER: 09150200 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Fosse Specialist Roofing Limited

Fosse Specialist Roofing Limited (Registered number: 09150200)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Fosse Specialist Roofing Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: M Jeans
K T Hunt
G Sellars
Ms S L Hunt





REGISTERED OFFICE: 2 The Crescent
Oakridge Lynch
Stroud
Gloucestershire
GL6 7NP





REGISTERED NUMBER: 09150200 (England and Wales)

Fosse Specialist Roofing Limited (Registered number: 09150200)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 8,564 11,312

CURRENT ASSETS
Stocks 5,700 5,700
Debtors 5 105,406 105,584
Cash at bank and in hand 69,127 77,272
180,233 188,556
CREDITORS
Amounts falling due within one year 6 117,238 126,859
NET CURRENT ASSETS 62,995 61,697
TOTAL ASSETS LESS CURRENT
LIABILITIES

71,559

73,009

PROVISIONS FOR LIABILITIES - 696
NET ASSETS 71,559 72,313

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 70,559 71,313
71,559 72,313

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 25 April 2025 and were signed on its behalf by:




K T Hunt - Director



G Sellars - Director


Fosse Specialist Roofing Limited (Registered number: 09150200)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Fosse Specialist Roofing 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.

Retentions are recognised upon receipt.

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 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 the profit and loss account on a straight line basis over the period of the lease.

Assets held under hire purchase agreements are capitalised as tangible fixed assets and are depreciated over their useful lives. The capital element of future finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Fosse Specialist Roofing Limited (Registered number: 09150200)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 August 2023 3,887 2,533 30,619 37,039
Additions - 107 - 107
At 31 July 2024 3,887 2,640 30,619 37,146
DEPRECIATION
At 1 August 2023 3,110 2,236 20,381 25,727
Charge for year 194 101 2,560 2,855
At 31 July 2024 3,304 2,337 22,941 28,582
NET BOOK VALUE
At 31 July 2024 583 303 7,678 8,564
At 31 July 2023 777 297 10,238 11,312

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 98,339 95,037
VAT 5,519 9,842
Deferred tax asset 753 -
Prepayments and accrued income 795 705
105,406 105,584

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 32,650 83,628
Corporation tax 35,509 34,960
Other creditors 28,917 547
Directors' current accounts 16,922 2,724
Accruals and deferred income 3,240 5,000
117,238 126,859