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Company Registration No. 13092979 (England and Wales)
Leeds and District Roofing Ltd Unaudited accounts for the period from 1 January 2023 to 30 December 2023
Leeds and District Roofing Ltd Unaudited accounts Contents
Page
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Leeds and District Roofing Ltd Company Information for the period from 1 January 2023 to 30 December 2023
Director
B J Farquharson
Company Number
13092979 (England and Wales)
Registered Office
55 Manston Gardens Leeds West Yorkshire LS15 8HA England
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Leeds and District Roofing Ltd Statement of financial position as at 30 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
12,000 
13,000 
Tangible assets
120,686 
62,425 
132,686 
75,425 
Current assets
Inventories
71,655 
46,570 
Debtors
800 
- 
Cash at bank and in hand
3,796 
3,936 
76,251 
50,506 
Creditors: amounts falling due within one year
(245,987)
(75,568)
Net current liabilities
(169,736)
(25,062)
Total assets less current liabilities
(37,050)
50,363 
Provisions for liabilities
Deferred tax
(22,930)
- 
Net (liabilities)/assets
(59,980)
50,363 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(59,982)
50,361 
Shareholders' funds
(59,980)
50,363 
For the period ending 30 December 2023 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 director acknowledges his 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 and authorised for issue on 13 June 2025 and were signed on its behalf by
B J Farquharson Director Company Registration No. 13092979
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Leeds and District Roofing Ltd Notes to the Accounts for the period from 1 January 2023 to 30 December 2023
1
Statutory information
Leeds and District Roofing Ltd is a private company, limited by shares, registered in England and Wales, registration number 13092979. The registered office is 55 Manston Gardens, Leeds, West Yorkshire, LS15 8HA, 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 period, 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.
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
15% Reducing balance
Motor vehicles
25% Reducing balance
Computer equipment
33.3% Straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
15,000 
At 30 December 2023
15,000 
Amortisation
At 1 January 2023
2,000 
Charge for the period
1,000 
At 30 December 2023
3,000 
Net book value
At 30 December 2023
12,000 
At 31 December 2022
13,000 
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Leeds and District Roofing Ltd Notes to the Accounts for the period from 1 January 2023 to 30 December 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
16,380 
74,868 
- 
91,248 
Additions
14,584 
160,362 
587 
175,533 
Disposals
- 
(104,776)
- 
(104,776)
At 30 December 2023
30,964 
130,454 
587 
162,005 
Depreciation
At 1 January 2023
4,545 
24,278 
- 
28,823 
Charge for the period
3,963 
32,615 
196 
36,774 
On disposals
- 
(24,278)
- 
(24,278)
At 30 December 2023
8,508 
32,615 
196 
41,319 
Net book value
At 30 December 2023
22,456 
97,839 
391 
120,686 
At 31 December 2022
11,835 
50,590 
- 
62,425 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
800 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
101,360 
18,354 
Trade creditors
27,000 
- 
Taxes and social security
104,388 
- 
Loans from directors
4,981 
51,564 
Accruals
8,258 
5,650 
245,987 
75,568 
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
22,930 
- 
2023 
2022 
£ 
£ 
Charged to the profit and loss account
22,930 
- 
Provision at end of period
22,930 
- 
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Leeds and District Roofing Ltd Notes to the Accounts for the period from 1 January 2023 to 30 December 2023
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
10
Average number of employees
During the period the average number of employees was 9 (2022: 13).
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