PTP Accounts Production v24.3.2.46 08288276 Board of Directors Board of Directors 1.12.23 30.11.24 30.11.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh082882762023-11-30082882762024-11-30082882762023-12-012024-11-30082882762022-11-30082882762022-12-012023-11-30082882762023-11-3008288276ns14:PoundSterling2023-12-012024-11-3008288276ns10:Director12023-12-012024-11-3008288276ns10:Director22023-12-012024-11-3008288276ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3008288276ns10:SmallEntities2023-12-012024-11-3008288276ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3008288276ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3008288276ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3008288276ns10:FullAccounts2023-12-012024-11-300828827612023-12-012024-11-3008288276ns10:RegisteredOffice2023-12-012024-11-3008288276ns5:CurrentFinancialInstruments2024-11-3008288276ns5:CurrentFinancialInstruments2023-11-3008288276ns5:Non-currentFinancialInstruments2024-11-3008288276ns5:Non-currentFinancialInstruments2023-11-3008288276ns5:ShareCapital2024-11-3008288276ns5:ShareCapital2023-11-3008288276ns5:RetainedEarningsAccumulatedLosses2024-11-3008288276ns5:RetainedEarningsAccumulatedLosses2023-11-3008288276ns5:NetGoodwill2023-12-012024-11-3008288276ns5:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3008288276ns5:PlantMachinery2023-12-012024-11-3008288276ns5:MotorVehicles2023-12-012024-11-3008288276ns5:ComputerEquipment2023-12-012024-11-3008288276ns5:NetGoodwill2023-11-3008288276ns5:NetGoodwill2024-11-3008288276ns5:NetGoodwill2023-11-3008288276ns5:PlantMachinery2023-11-3008288276ns5:MotorVehicles2023-11-3008288276ns5:ComputerEquipment2023-11-3008288276ns5:PlantMachinery2024-11-3008288276ns5:MotorVehicles2024-11-3008288276ns5:ComputerEquipment2024-11-3008288276ns5:PlantMachinery2023-11-3008288276ns5:MotorVehicles2023-11-3008288276ns5:ComputerEquipment2023-11-3008288276ns5:LeasedAssetsHeldAsLesseens5:ComputerEquipment2023-11-3008288276ns5:LeasedAssetsHeldAsLesseens5:ComputerEquipment2024-11-3008288276ns5:LeasedAssetsHeldAsLesseens5:ComputerEquipment2023-11-3008288276ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3008288276ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3008288276ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-11-3008288276ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-11-3008288276ns5:RetainedEarningsAccumulatedLosses2023-11-3008288276ns5:RetainedEarningsAccumulatedLosses2023-12-012024-11-30
REGISTERED NUMBER: 08288276















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Dwenger Roofing Ltd

Dwenger Roofing Ltd (Registered number: 08288276)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dwenger Roofing Ltd

Company Information
for the Year Ended 30 November 2024







DIRECTORS: B Dwenger
Ms T K Key





REGISTERED OFFICE: c/o Baines & Co
46 Rolle Street
Exmouth
Devon
EX8 2SQ





REGISTERED NUMBER: 08288276





ACCOUNTANTS: Baines & Co
46 Rolle Street
Exmouth
Devon
EX8 2SQ

Dwenger Roofing Ltd (Registered number: 08288276)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,500 2,000
Tangible assets 5 31,551 50,145
33,051 52,145

CURRENT ASSETS
Stocks 6 20,400 23,050
Debtors 7 51,754 52,123
Cash at bank 78,600 108,601
150,754 183,774
CREDITORS
Amounts falling due within one year 8 61,356 122,064
NET CURRENT ASSETS 89,398 61,710
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,449

113,855

CREDITORS
Amounts falling due after more than one
year

9

(15,905

)

(25,050

)

PROVISIONS FOR LIABILITIES (7,704 ) (6,373 )
NET ASSETS 98,840 82,432

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10 98,740 82,332
SHAREHOLDERS' FUNDS 98,840 82,432

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Dwenger Roofing Ltd (Registered number: 08288276)

Balance Sheet - continued
30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by:




Ms T K Key - Director



B Dwenger - Director


Dwenger Roofing Ltd (Registered number: 08288276)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Dwenger Roofing Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 2016, is being amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 25% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


Dwenger Roofing Ltd (Registered number: 08288276)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. ACCOUNTING POLICIES - continued
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
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.

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 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 5,000
AMORTISATION
At 1 December 2023 3,000
Amortisation for year 500
At 30 November 2024 3,500
NET BOOK VALUE
At 30 November 2024 1,500
At 30 November 2023 2,000

Dwenger Roofing Ltd (Registered number: 08288276)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2023 16,385 53,882 9,247 79,514
Additions 1,250 - 1,468 2,718
Disposals - (14,989 ) - (14,989 )
At 30 November 2024 17,635 38,893 10,715 67,243
DEPRECIATION
At 1 December 2023 14,491 10,555 4,323 29,369
Charge for year 792 10,786 734 12,312
Eliminated on disposal - (5,989 ) - (5,989 )
At 30 November 2024 15,283 15,352 5,057 35,692
NET BOOK VALUE
At 30 November 2024 2,352 23,541 5,658 31,551
At 30 November 2023 1,894 43,327 4,924 50,145

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Computer
equipment
£   
COST
At 1 December 2023
and 30 November 2024 632
DEPRECIATION
At 1 December 2023
and 30 November 2024 632
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

6. STOCKS
30.11.24 30.11.23
£    £   
Stocks 4,600 5,050
Work-in-progress 15,800 18,000
20,400 23,050

Dwenger Roofing Ltd (Registered number: 08288276)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 17,637 20,274
Directors' current accounts 23,316 21,020
Prepayments 10,801 10,829
51,754 52,123

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 33,960 81,107
Tax 11,110 11,143
Social security and other taxes 2,863 2,111
VAT 13,423 27,703
61,356 122,064

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Bank loans - 2-5 years 15,905 25,050

10. RESERVES
Retained
earnings
£   

At 1 December 2023 82,332
Profit for the year 17,408
Dividends (1,000 )
At 30 November 2024 98,740

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 (2023 - £2,000) were paid to the directors .

12. ULTIMATE CONTROLLING PARTY

The controlling party is the directors jointly.

The ultimate controlling party is the directors jointly.