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REGISTERED NUMBER: 06379890 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31st August 2024

for

Roof Technology Limited

Roof Technology Limited (Registered number: 06379890)






Contents of the Financial Statements
for the Year Ended 31st August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Roof Technology Limited

Company Information
for the Year Ended 31st August 2024







DIRECTORS: P F Lucek
E L Saunders
M W Bentley





SECRETARY: P F Lucek





REGISTERED OFFICE: The Shrubbery
14 Church Street
Whitchurch
Basingstoke
Hampshire
RG28 7AB





REGISTERED NUMBER: 06379890 (England and Wales)





ACCOUNTANTS: Wheeler & Co Ltd
Chartered Accountants
The Shrubbery
14 Church Street
Whitchurch
Hampshire
RG28 7AB

Roof Technology Limited (Registered number: 06379890)

Balance Sheet
31st August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 63,100 65,565

CURRENT ASSETS
Stocks 19,054 21,946
Debtors 5 108,350 61,090
Cash at bank 4,228 23,271
131,632 106,307
CREDITORS
Amounts falling due within one year 6 172,781 80,207
NET CURRENT (LIABILITIES)/ASSETS (41,149 ) 26,100
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,951

91,665

CREDITORS
Amounts falling due after more than one
year

7

(15,441

)

(16,686

)

PROVISIONS FOR LIABILITIES (650 ) (9,175 )
NET ASSETS 5,860 65,804

CAPITAL AND RESERVES
Called up share capital 500 500
Share premium 4,500 4,500
Retained earnings 860 60,804
SHAREHOLDERS' FUNDS 5,860 65,804

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

Roof Technology Limited (Registered number: 06379890)

Balance Sheet - continued
31st August 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 12th December 2024 and were signed on its behalf by:





P F Lucek - Director


Roof Technology Limited (Registered number: 06379890)

Notes to the Financial Statements
for the Year Ended 31st August 2024

1. STATUTORY INFORMATION

Roof Technology 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 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
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.

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.

Roof Technology Limited (Registered number: 06379890)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st September 2023 149,412
Additions 19,130
Disposals (9,680 )
At 31st August 2024 158,862
DEPRECIATION
At 1st September 2023 83,847
Charge for year 20,625
Eliminated on disposal (8,710 )
At 31st August 2024 95,762
NET BOOK VALUE
At 31st August 2024 63,100
At 31st August 2023 65,565

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st September 2023 11,450
Additions 17,194
Transfer to ownership 32,600
At 31st August 2024 61,244
DEPRECIATION
At 1st September 2023 2,860
Charge for year 10,124
Transfer to ownership 14,820
At 31st August 2024 27,804
NET BOOK VALUE
At 31st August 2024 33,440
At 31st August 2023 8,590

Roof Technology Limited (Registered number: 06379890)

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

5. DEBTORS
31.8.24 31.8.23
£    £   
Amounts falling due within one year:
Trade debtors 97,661 37,906
Other debtors 2,396 456
Tax 4,124 -
VAT 1,919 20,478
106,100 58,840

Amounts falling due after more than one year:
Other debtors 2,250 2,250

Aggregate amounts 108,350 61,090

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 55,895 5,100
Hire purchase contracts 12,009 8,879
Trade creditors 36,504 34,587
Tax - 4,124
Social security and other taxes 47,961 11,218
Directors' current accounts 15,458 13,458
Accrued expenses 4,954 2,841
172,781 80,207

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans - 1-2 years 621 4,562
Hire purchase contracts 14,820 12,124
15,441 16,686