IRIS Accounts Production v25.1.4.42 08760806 Board of Directors 1.12.23 30.11.24 30.11.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh087608062023-11-30087608062024-11-30087608062023-12-012024-11-30087608062022-11-30087608062022-12-012023-11-30087608062023-11-3008760806ns15:EnglandWales2023-12-012024-11-3008760806ns14:PoundSterling2023-12-012024-11-3008760806ns10:Director12023-12-012024-11-3008760806ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3008760806ns10:SmallEntities2023-12-012024-11-3008760806ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3008760806ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3008760806ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3008760806ns10:FullAccounts2023-12-012024-11-3008760806ns10:Director22023-12-012024-11-3008760806ns10:RegisteredOffice2023-12-012024-11-3008760806ns5:CurrentFinancialInstruments2024-11-3008760806ns5:CurrentFinancialInstruments2023-11-3008760806ns5:Non-currentFinancialInstruments2024-11-3008760806ns5:Non-currentFinancialInstruments2023-11-3008760806ns5:ShareCapital2024-11-3008760806ns5:ShareCapital2023-11-3008760806ns5:RetainedEarningsAccumulatedLosses2024-11-3008760806ns5:RetainedEarningsAccumulatedLosses2023-11-3008760806ns5:PlantMachinery2023-12-012024-11-3008760806ns5:MotorVehicles2023-12-012024-11-3008760806ns5:ComputerEquipment2023-12-012024-11-3008760806ns5:PlantMachinery2023-11-3008760806ns5:MotorVehicles2023-11-3008760806ns5:ComputerEquipment2023-11-3008760806ns5:PlantMachinery2024-11-3008760806ns5:MotorVehicles2024-11-3008760806ns5:ComputerEquipment2024-11-3008760806ns5:PlantMachinery2023-11-3008760806ns5:MotorVehicles2023-11-3008760806ns5:ComputerEquipment2023-11-3008760806ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-11-3008760806ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-30
REGISTERED NUMBER: 08760806 (England and Wales)















MANUKA ROOFING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024






MANUKA ROOFING LIMITED (REGISTERED NUMBER: 08760806)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MANUKA ROOFING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: Mrs V McNeill
R J McNeill





REGISTERED OFFICE: 94 Main Road
Morton
Alfreton
Derbyshire
DE55 6HH





REGISTERED NUMBER: 08760806 (England and Wales)





ACCOUNTANTS: Killicks Limited
35/37 Kingsway
Kirkby in Ashfield
Nottinghamshire
NG17 7DR

MANUKA ROOFING LIMITED (REGISTERED NUMBER: 08760806)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 134,445 78,296

CURRENT ASSETS
Stocks 125,461 62,000
Debtors 5 186,541 318,111
Cash at bank 124,136 41,516
436,138 421,627
CREDITORS
Amounts falling due within one year 6 132,345 87,456
NET CURRENT ASSETS 303,793 334,171
TOTAL ASSETS LESS CURRENT
LIABILITIES

438,238

412,467

CREDITORS
Amounts falling due after more than one
year

7

(5,000

)

(15,000

)

PROVISIONS FOR LIABILITIES (36,611 ) (20,880 )
NET ASSETS 396,627 376,587

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 396,617 376,577
SHAREHOLDERS' FUNDS 396,627 376,587

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

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

MANUKA ROOFING LIMITED (REGISTERED NUMBER: 08760806)

BALANCE SHEET - continued
30 NOVEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by:





R J McNeill - Director


MANUKA ROOFING LIMITED (REGISTERED NUMBER: 08760806)

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

1. STATUTORY INFORMATION

Manuka Roofing 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 20% on reducing balance
Office and Computer equipment - 33.3% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

MANUKA ROOFING LIMITED (REGISTERED NUMBER: 08760806)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Office
and
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2023 20,127 129,129 11,845 161,101
Additions 460 81,470 321 82,251
Disposals - (15,990 ) (8,575 ) (24,565 )
At 30 November 2024 20,587 194,609 3,591 218,787
DEPRECIATION
At 1 December 2023 13,791 59,317 9,697 82,805
Charge for year 1,675 13,525 1,253 16,453
Eliminated on disposal - (6,396 ) (8,520 ) (14,916 )
At 30 November 2024 15,466 66,446 2,430 84,342
NET BOOK VALUE
At 30 November 2024 5,121 128,163 1,161 134,445
At 30 November 2023 6,336 69,812 2,148 78,296

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 87,592 247,373
Other debtors 98,949 70,738
186,541 318,111

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 65,826 40,276
Taxation and social security 52,249 33,272
Other creditors 4,270 3,908
132,345 87,456

MANUKA ROOFING LIMITED (REGISTERED NUMBER: 08760806)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 5,000 15,000