IRIS Accounts Production v25.1.0.734 14352774 director 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh143527742023-09-30143527742024-09-30143527742023-10-012024-09-30143527742022-09-12143527742022-09-132023-09-30143527742023-09-3014352774ns15:EnglandWales2023-10-012024-09-3014352774ns14:PoundSterling2023-10-012024-09-3014352774ns10:Director12023-10-012024-09-3014352774ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3014352774ns10:SmallEntities2023-10-012024-09-3014352774ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3014352774ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3014352774ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3014352774ns10:FullAccounts2023-10-012024-09-3014352774ns10:RegisteredOffice2023-10-012024-09-3014352774ns5:CurrentFinancialInstruments2024-09-3014352774ns5:CurrentFinancialInstruments2023-09-3014352774ns5:ShareCapital2024-09-3014352774ns5:ShareCapital2023-09-3014352774ns5:RetainedEarningsAccumulatedLosses2024-09-3014352774ns5:RetainedEarningsAccumulatedLosses2023-09-3014352774ns5:PlantMachinery2023-10-012024-09-3014352774ns5:MotorVehicles2023-10-012024-09-3014352774ns5:PlantMachinery2023-09-3014352774ns5:MotorVehicles2023-09-3014352774ns5:ComputerEquipment2023-09-3014352774ns5:ComputerEquipment2023-10-012024-09-3014352774ns5:PlantMachinery2024-09-3014352774ns5:MotorVehicles2024-09-3014352774ns5:ComputerEquipment2024-09-3014352774ns5:PlantMachinery2023-09-3014352774ns5:MotorVehicles2023-09-3014352774ns5:ComputerEquipment2023-09-3014352774ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3014352774ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 14352774 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

MASON & SON ROOFING COMPANY LIMITED

MASON & SON ROOFING COMPANY LIMITED (REGISTERED NUMBER: 14352774)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MASON & SON ROOFING COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: D J Mason





REGISTERED OFFICE: C/o Philip Barnes & Co Limited
The Old Council Chambers
Halford Street
Tamworth
Staffordshire
B79 7RB





REGISTERED NUMBER: 14352774 (England and Wales)





ACCOUNTANTS: Philip Barnes & Co Limited
Chartered Accountants
The Old Council Chambers
Halford Street
Tamworth
Staffordshire
B79 7RB

MASON & SON ROOFING COMPANY LIMITED (REGISTERED NUMBER: 14352774)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 6,432 6,516

CURRENT ASSETS
Debtors 5 2,126 3,633
Cash at bank 14,105 23,280
16,231 26,913
CREDITORS
Amounts falling due within one year 6 17,029 23,275
NET CURRENT (LIABILITIES)/ASSETS (798 ) 3,638
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,634

10,154

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 5,534 10,054
SHAREHOLDERS' FUNDS 5,634 10,154

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 May 2025 and were signed by:





D J Mason - Director


MASON & SON ROOFING COMPANY LIMITED (REGISTERED NUMBER: 14352774)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Mason & Son Roofing Company 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.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

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.
Plant and machinery - 20% on cost
Motor vehicles - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES

The average number of employees during the year was 1 (2023 - 1 ) .

MASON & SON ROOFING COMPANY LIMITED (REGISTERED NUMBER: 14352774)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 829 5,800 - 6,629
Additions 770 6,000 656 7,426
Disposals - (6,000 ) - (6,000 )
At 30 September 2024 1,599 5,800 656 8,055
DEPRECIATION
At 1 October 2023 16 97 - 113
Charge for year 225 1,160 48 1,433
Eliminated on disposal - - 77 77
At 30 September 2024 241 1,257 125 1,623
NET BOOK VALUE
At 30 September 2024 1,358 4,543 531 6,432
At 30 September 2023 813 5,703 - 6,516

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,126 3,633

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 1,789 3,861
Other creditors 15,240 19,414
17,029 23,275

7. RELATED PARTY DISCLOSURES

Included in Other Creditors is £13,910 (2023: £16,880) due to the director.