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Company Registration No. 06454967 (England and Wales)
Hart Roofing Limited Unaudited accounts for the year ended 30 November 2024
Hart Roofing Limited Unaudited accounts Contents
Page
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Hart Roofing Limited Company Information for the year ended 30 November 2024
Directors
Russell Hart Hayley Hart
Company Number
06454967 (England and Wales)
Registered Office
Hayloft Blacklocks Hill Banbury Oxon OX17 2BS
Accountants
Andrew Donaldson 17 Lake Walk Adderbury Banbury Oxon OX17 3PF
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Hart Roofing Limited Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,294 
23,440 
Current assets
Inventories
15,483 
19,997 
Debtors
4,538 
4,778 
Cash at bank and in hand
196,174 
194,556 
216,195 
219,331 
Creditors: amounts falling due within one year
(30,069)
(30,580)
Net current assets
186,126 
188,751 
Total assets less current liabilities
203,420 
212,191 
Provisions for liabilities
Deferred tax
(3,286)
(4,453)
Net assets
200,134 
207,738 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
199,934 
207,538 
Shareholders' funds
200,134 
207,738 
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2025 and were signed on its behalf by
Russell Hart Director Company Registration No. 06454967
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Hart Roofing Limited Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Hart Roofing Limited is a private company, limited by shares, registered in England and Wales, registration number 06454967. The registered office is Hayloft, Blacklocks Hill, Banbury, Oxon, OX17 2BS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Stocks and long term contracts
Services provided to clients during the year which at the balance sheet date have not been invoiced to clients have been recognised as income in accordance with the FRS. Income recognised in this manner is based on an assessment of the services provided by the balance sheet date as a proportion of the total value of the engagement. Provision is made against unbilled amounts on those engagements where the right to receive payment is contingent on factors outside of the control of the company.
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Hart Roofing Limited Notes to the Accounts for the year ended 30 November 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2023
45,494 
At 30 November 2024
45,494 
Depreciation
At 1 December 2023
22,054 
Charge for the year
6,146 
At 30 November 2024
28,200 
Net book value
At 30 November 2024
17,294 
At 30 November 2023
23,440 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
1,055 
Trade debtors
446 
- 
Accrued income and prepayments
4,092 
3,723 
4,538 
4,778 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
3,110 
- 
Trade creditors
9,728 
22,548 
Taxes and social security
16,231 
7,032 
Accruals
1,000 
1,000 
30,069 
30,580 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
100 A Ordinary shares of £1 each
100 
100 
200 
200 
8
Controlling party
The company is controlled by the directors.
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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