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REGISTERED NUMBER: 13250330 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CORNWALL CARPENTRY & FLAT ROOFING LTD

CORNWALL CARPENTRY & FLAT ROOFING LTD (REGISTERED NUMBER: 13250330)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CORNWALL CARPENTRY & FLAT ROOFING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: H A James





REGISTERED OFFICE: 19 Penwinnick Parc
St Agnes
TRURO
Cornwall
TR5 0UQ





REGISTERED NUMBER: 13250330 (England and Wales)





ACCOUNTANT: Catherine Bennett Ltd
Chartered Accountant
Wheal Harmony House
Solomon Road
Redruth
Cornwall
TR15 1FD

CORNWALL CARPENTRY & FLAT ROOFING LTD (REGISTERED NUMBER: 13250330)

BALANCE SHEET
31 MARCH 2025

31/3/25 31/3/24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 18,600 21,700
Tangible assets 5 12,651 19,659
31,251 41,359

CURRENT ASSETS
Debtors 6 31,819 10,744
Cash at bank 8,012 52,219
39,831 62,963
CREDITORS
Amounts falling due within one year 7 43,818 39,658
NET CURRENT (LIABILITIES)/ASSETS (3,987 ) 23,305
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,264

64,664

CREDITORS
Amounts falling due after more than one
year

8

(10,951

)

(13,725

)

PROVISIONS FOR LIABILITIES (3,163 ) (4,915 )
NET ASSETS 13,150 46,024

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 13,149 46,023
SHAREHOLDERS' FUNDS 13,150 46,024

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

CORNWALL CARPENTRY & FLAT ROOFING LTD (REGISTERED NUMBER: 13250330)

BALANCE SHEET - continued
31 MARCH 2025


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 14 May 2025 and were signed by:





H A James - Director


CORNWALL CARPENTRY & FLAT ROOFING LTD (REGISTERED NUMBER: 13250330)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Cornwall Carpentry & Flat Roofing Ltd 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.

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 2021, 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.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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.

CORNWALL CARPENTRY & FLAT ROOFING LTD (REGISTERED NUMBER: 13250330)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

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.

Going concern
The company has net current liabilities and is reliant upon the continued support of its director.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 31,000
AMORTISATION
At 1 April 2024 9,300
Charge for year 3,100
At 31 March 2025 12,400
NET BOOK VALUE
At 31 March 2025 18,600
At 31 March 2024 21,700

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 3,965 312 25,300 1,452 31,029
Additions 965 - - - 965
At 31 March 2025 4,930 312 25,300 1,452 31,994
DEPRECIATION
At 1 April 2024 2,101 205 8,225 839 11,370
Charge for year 1,232 78 6,325 338 7,973
At 31 March 2025 3,333 283 14,550 1,177 19,343
NET BOOK VALUE
At 31 March 2025 1,597 29 10,750 275 12,651
At 31 March 2024 1,864 107 17,075 613 19,659

CORNWALL CARPENTRY & FLAT ROOFING LTD (REGISTERED NUMBER: 13250330)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors - 951
Amounts recoverable on contract 15,000 -
Other debtors 12,955 9,793
VAT 3,864 -
31,819 10,744

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Hire purchase contracts 2,850 6,872
Trade creditors 151 151
Tax 3,302 8,963
Social security and other taxes 5,852 -
VAT - 7,682
Directors' current accounts 30,141 14,507
Accrued expenses 1,522 1,483
43,818 39,658

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/25 31/3/24
£    £   
Hire purchase contracts 10,951 13,725