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Registered Number: 13595822
England and Wales

 

 

 

WARM ROOF SPECIALISTS LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Accountants report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Marylebone Accountancy Services Ltd
30 September 2024



....................................................

Marylebone Accountancy Services Ltd

470 Bolton Road
Aspull
Wigan
WN2 1PX
19 June 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 625    1,250 
625    1,250 
Current assets      
Debtors 59,437    61,747 
Cash at bank and in hand 167,508    17,236 
226,945    78,983 
Creditors: amount falling due within one year (52,487)   (31,215)
Net current assets 174,458    47,768 
 
Total assets less current liabilities 175,083    49,018 
Creditors: amount falling due after more than one year (9,885)   (718)
Provisions for liabilities (669)  
Net assets 164,529    48,300 
 

Capital and reserves
     
Profit and loss account 164,529    48,300 
Shareholders' funds 164,529    48,300 
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 19 June 2025 and were signed by:


-------------------------------
Nigel Robert Carton
Director
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General Information
WARM ROOF SPECIALISTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13595822, registration address 20-22 Wenlock Road, London, N1 7GU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 4 Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 October 2023 2,500    2,500 
Additions  
Disposals  
At 30 September 2024 2,500    2,500 
Depreciation
At 01 October 2023 1,250    1,250 
Charge for year 625    625 
On disposals  
At 30 September 2024 1,875    1,875 
Net book values
Closing balance as at 30 September 2024 625    625 
Opening balance as at 01 October 2023 1,250    1,250 


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