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Company Registration No. 09179480 (England and Wales)
Kingfisher Roofing Limited Unaudited accounts for the year ended 31 August 2024
Kingfisher Roofing Limited Unaudited accounts Contents
Page
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Kingfisher Roofing Limited Company Information for the year ended 31 August 2024
Directors
Darren Clarke Victoria Clarke
Company Number
09179480 (England and Wales)
Registered Office
104 LECHMERE AVENUE CHIGWELL IG7 5EU ENGLAND
Accountants
JLM Accountancy 11 Crouch Meadow Hullbridge Essex SS5 6QF
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Kingfisher Roofing Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,199 
5,469 
Current assets
Debtors
640 
4,593 
Cash at bank and in hand
119,943 
24,207 
120,583 
28,800 
Creditors: amounts falling due within one year
(104,557)
(9,612)
Net current assets
16,026 
19,188 
Total assets less current liabilities
20,225 
24,657 
Creditors: amounts falling due after more than one year
- 
(6,086)
Provisions for liabilities
Deferred tax
(797)
- 
Net assets
19,428 
18,571 
Capital and reserves
Called up share capital
100 
2 
Profit and loss account
19,328 
18,569 
Shareholders' funds
19,428 
18,571 
For the year ending 31 August 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 23 May 2025 and were signed on its behalf by
Darren Clarke Director Company Registration No. 09179480
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Kingfisher Roofing Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Kingfisher Roofing Limited is a private company, limited by shares, registered in England and Wales, registration number 09179480. The registered office is 104 LECHMERE AVENUE, CHIGWELL, IG7 5EU, ENGLAND.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
- 20% reducing balance
Motor vehicles
- 25% straight line
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 assets and liabilities are not discounted.
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Kingfisher Roofing Limited Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
- 
7,291 
7,291 
Additions
692 
- 
692 
At 31 August 2024
692 
7,291 
7,983 
Depreciation
At 1 September 2023
- 
1,822 
1,822 
Charge for the year
139 
1,823 
1,962 
At 31 August 2024
139 
3,645 
3,784 
Net book value
At 31 August 2024
553 
3,646 
4,199 
At 31 August 2023
- 
5,469 
5,469 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
4,293 
Trade debtors
- 
300 
Other debtors
640 
- 
640 
4,593 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,134 
5,236 
VAT
37,949 
- 
Trade creditors
10,902 
- 
Taxes and social security
19,884 
3,364 
Loans from directors
30,038 
362 
Accruals
650 
650 
104,557 
9,612 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
6,086 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
1 
Shares issued during the period:
99 Ordinary shares of £1 each
99 
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Kingfisher Roofing Limited Notes to the Accounts for the year ended 31 August 2024
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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