1 October 2023 v2025.32.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP092225032023-10-012024-09-30092225032024-09-30092225032023-09-3009222503core:WithinOneYear2024-09-3009222503core:WithinOneYear2023-09-3009222503core:AfterOneYear2024-09-3009222503core:AfterOneYear2023-09-3009222503core:ShareCapital2024-09-3009222503core:ShareCapital2023-09-3009222503core:RetainedEarningsAccumulatedLosses2024-09-3009222503core:RetainedEarningsAccumulatedLosses2023-09-3009222503bus:Director12023-10-012024-09-3009222503bus:RegisteredOffice2023-10-012024-09-3009222503core:FurnitureFittingsToolsEquipment2023-10-012024-09-3009222503core:MotorVehicles2023-10-012024-09-3009222503core:PlantMachinery2023-10-0109222503core:PlantMachinery2023-10-012024-09-3009222503core:PlantMachinery2024-09-3009222503core:PlantMachinery2023-09-300922250312023-10-012024-09-30092225032022-10-012023-09-3009222503countries:EnglandWales2023-10-012024-09-3009222503bus:AuditExemptWithAccountantsReport2023-10-012024-09-3009222503bus:PrivateLimitedCompanyLtd2023-10-012024-09-3009222503bus:SmallEntities2023-10-012024-09-3009222503bus:FullAccounts2023-10-012024-09-30
Company registration number:
09222503
A W Roofing Contractors Limited
Unaudited Filleted Financial Statements for the year ended
30 September 2024
A W Roofing Contractors Limited
Statement of Financial Position
30 September 2024
20242023
Note££
Fixed assets    
Tangible assets 5
22,217
 
27,837
 
Current assets    
Stocks
2,000
 
6,500
 
Debtors 6
27,729
 
37,367
 
Cash at bank and in hand
9,507
 
2,801
 
39,236
 
46,668
 
Creditors: amounts falling due within one year 7
(32,425
)
(35,187
)
Net current assets
6,811
 
11,481
 
Total assets less current liabilities 29,028   39,318  
Creditors: amounts falling due after more than one year 8
(20,833
)
(21,885
)
Net assets
8,195
 
17,433
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
8,095
 
17,333
 
Shareholders funds
8,195
 
17,433
 
For the year ending
30 September 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
10 June 2025
, and are signed on behalf of the board by:
Mr Anthony Walford
Director
Company registration number:
09222503
A W Roofing Contractors Limited
Notes to the Financial Statements
Year ended
30 September 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Deansfield House
,
98 Lancaster Road
,
Newcastle Under Lyme
,
Staffordshire
,
ST5 1DS
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The
financial statements
are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Current tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures, fittings and equipment
20% reducing balance
Motor vehicles
25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4 Average number of employees

The average number of persons employed by the company during the year was Nil (2023: Nil).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 October 2023
73,396
 
Additions
1,599
 
At
30 September 2024
74,995
 
Depreciation  
At
1 October 2023
45,559
 
Charge
7,219
 
At
30 September 2024
52,778
 
Carrying amount  
At
30 September 2024
22,217
 
At 30 September 2023
27,837
 

6 Debtors

20242023
££
Trade debtors
7,387
 
9,750
 
Other debtors
20,342
 
27,617
 
27,729
 
37,367
 

7 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
10,000
 
10,000
 
Taxation and social security
21,154
 
20,081
 
Other creditors
1,271
 
5,106
 
32,425
 
35,187
 

8 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
20,833
 
21,667
 
Other creditors -  
218
 
20,833
 
21,885
 

10 Controlling party

Mr Anthony Walford is the ultimate controlling party by virtue of his directorship of and shareholding in the company.