Caseware UK (AP4) 2023.0.135 2023.0.135 2024-11-302024-11-302025-05-165true122023-12-01falseroofing and construction servicestruefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09874267 2023-12-01 2024-11-30 09874267 2022-12-01 2023-11-30 09874267 2024-11-30 09874267 2023-11-30 09874267 c:Director1 2023-12-01 2024-11-30 09874267 d:PlantMachinery 2023-12-01 2024-11-30 09874267 d:PlantMachinery 2024-11-30 09874267 d:PlantMachinery 2023-11-30 09874267 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 09874267 d:MotorVehicles 2023-12-01 2024-11-30 09874267 d:MotorVehicles 2024-11-30 09874267 d:MotorVehicles 2023-11-30 09874267 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 09874267 d:FurnitureFittings 2023-12-01 2024-11-30 09874267 d:FurnitureFittings 2024-11-30 09874267 d:FurnitureFittings 2023-11-30 09874267 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 09874267 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 09874267 d:CurrentFinancialInstruments 2024-11-30 09874267 d:CurrentFinancialInstruments 2023-11-30 09874267 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 09874267 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 09874267 d:ShareCapital 2024-11-30 09874267 d:ShareCapital 2023-11-30 09874267 d:RetainedEarningsAccumulatedLosses 2024-11-30 09874267 d:RetainedEarningsAccumulatedLosses 2023-11-30 09874267 c:OrdinaryShareClass1 2023-12-01 2024-11-30 09874267 c:OrdinaryShareClass1 2024-11-30 09874267 c:OrdinaryShareClass1 2023-11-30 09874267 c:OrdinaryShareClass2 2023-12-01 2024-11-30 09874267 c:OrdinaryShareClass2 2024-11-30 09874267 c:OrdinaryShareClass2 2023-11-30 09874267 c:FRS102 2023-12-01 2024-11-30 09874267 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09874267 c:FullAccounts 2023-12-01 2024-11-30 09874267 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09874267 6 2023-12-01 2024-11-30 09874267 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09874267









A-CLASS ROOFING AND CONSTRUCTION LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
A-CLASS ROOFING AND CONSTRUCTION LTD
REGISTERED NUMBER: 09874267

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
85,386
105,464

  
85,386
105,464

Current assets
  

Stocks
 6 
22,350
20,000

Debtors: amounts falling due within one year
 7 
155,094
193,890

Cash at bank and in hand
 8 
700,475
281,221

  
877,919
495,111

Creditors: amounts falling due within one year
 9 
(573,899)
(173,387)

Net current assets
  
 
 
304,020
 
 
321,724

Total assets less current liabilities
  
389,406
427,188

  

Net assets
  
389,406
427,188


Capital and reserves
  

Called up share capital 
 10 
200
200

Profit and loss account
  
389,206
426,988

  
389,406
427,188


Page 1

 
A-CLASS ROOFING AND CONSTRUCTION LTD
REGISTERED NUMBER: 09874267
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 May 2025.




................................................
Simon Dreyer
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
A-CLASS ROOFING AND CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

A-Class Roofing and Construction Ltd is is a private company limited by shares, incorporated in England and Wales. The principal activity throughout the year was that of roofing and construction services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
A-CLASS ROOFING AND CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis and straight line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25% reducing balance
Motor vehicles
-
25% reducing balance
Office equipment
-
3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 4

 
A-CLASS ROOFING AND CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 12 (2023 - 5).

Page 5

 
A-CLASS ROOFING AND CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 December 2023
25,334
176,728
4,266
206,328


Additions
-
11,650
-
11,650


Disposals
-
(15,645)
-
(15,645)



At 30 November 2024

25,334
172,733
4,266
202,333



Depreciation


At 1 December 2023
9,772
87,305
3,787
100,864


Charge for the year on owned assets
3,891
24,574
479
28,944


Disposals
-
(12,861)
-
(12,861)



At 30 November 2024

13,663
99,018
4,266
116,947



Net book value



At 30 November 2024
11,671
73,715
-
85,386



At 30 November 2023
15,562
89,423
479
105,464

Page 6

 
A-CLASS ROOFING AND CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Fixed asset investments





Unlisted investments

£





Additions
100,000


Disposals
(100,000)



At 30 November 2024
-





6.


Stocks

2024
2023
£
£

Finished goods and goods for resale
22,350
20,000

22,350
20,000



7.


Debtors

2024
2023
£
£


Trade debtors
77,534
84,938

Amounts owed by joint ventures and associated undertakings
-
29,160

Other debtors
1,950
18,450

Prepayments and accrued income
25,790
11,342

Amounts recoverable on long-term contracts
49,820
50,000

155,094
193,890



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
700,475
281,221

700,475
281,221


Page 7

 
A-CLASS ROOFING AND CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
90,901
84,803

Amounts owed to group undertakings
100,000
-

Amounts owed to joint ventures
33,678
-

Corporation tax
245,813
64,944

Other taxation and social security
98,507
21,320

Other creditors
1,950
-

Accruals and deferred income
3,050
2,320

573,899
173,387



10.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1 each
100
100
100 (2023 - 100) Preference shares of £1 each
100
100

200

200



11.


Controlling party

The Company is controlled by the holding company, E&O Holdings Salisbury Limited, by virtue of its shareholding.

 
Page 8