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REGISTERED NUMBER: 06510216 (England and Wales)















Brian Ayres Roofing Supplies Limited

Unaudited Financial Statements for the Year Ended 31 December 2024






Brian Ayres Roofing Supplies Limited (Registered number: 06510216)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


Brian Ayres Roofing Supplies Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: B Ayres





REGISTERED OFFICE: 32 The Crescent
Spalding
Lincolnshire
PE11 1AF





REGISTERED NUMBER: 06510216 (England and Wales)





ACCOUNTANTS: Salway and Wright
22 Church Street
Holbeach
Lincolnshire
PE12 7LL

Brian Ayres Roofing Supplies Limited (Registered number: 06510216)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 39,557 36,841

CURRENT ASSETS
Stocks 18,000 80,000
Debtors 5 541,418 730,936
Cash at bank 303,334 451,997
862,752 1,262,933
CREDITORS
Amounts falling due within one year 6 198,821 244,492
NET CURRENT ASSETS 663,931 1,018,441
TOTAL ASSETS LESS CURRENT
LIABILITIES

703,488

1,055,282

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 703,388 1,055,182
SHAREHOLDERS' FUNDS 703,488 1,055,282

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 May 2025 and were signed by:





B Ayres - Director


Brian Ayres Roofing Supplies Limited (Registered number: 06510216)

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

1. STATUTORY INFORMATION

Brian Ayres Roofing Supplies 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 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 profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

Brian Ayres Roofing Supplies Limited (Registered number: 06510216)

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

4. TANGIBLE FIXED ASSETS
Motor
Equipment vehicles Totals
£    £    £   
COST
At 1 January 2024 36,774 45,330 82,104
Additions 15,900 - 15,900
At 31 December 2024 52,674 45,330 98,004
DEPRECIATION
At 1 January 2024 16,948 28,315 45,263
Charge for year 8,931 4,253 13,184
At 31 December 2024 25,879 32,568 58,447
NET BOOK VALUE
At 31 December 2024 26,795 12,762 39,557
At 31 December 2023 19,826 17,015 36,841

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 106,531 121,046
Other debtors 434,887 609,890
541,418 730,936

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 116,072 91,799
Taxation and social security 82,749 152,693
198,821 244,492