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Registered Number: 06366782
England and Wales

 

 

 


Abridged Accounts


for the year ended 30 September 2024

for

METAL ROOF LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 3,172    4,229 
3,172    4,229 
Current assets      
Stocks 3,260    2,750 
Debtors: amounts falling due within one year 162,764    143,435 
Cash at bank and in hand 56,747    107,239 
222,771    253,424 
Creditors: amount falling due within one year (127,491)   (131,011)
Net current assets 95,280    122,413 
 
Total assets less current liabilities 98,452    126,642 
Creditors: amount falling due after more than one year (16,711)   (24,814)
Provisions for liabilities (10,154)   (4,887)
Net assets 71,587    96,941 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 71,487    96,841 
Shareholders' funds 71,587    96,941 
 


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.

Directors' 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 directors acknowledge 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 income statement 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 board of directors on 14 July 2025 and were signed on its behalf by:


-------------------------------
Andrew Grant
Director
1
General Information
Metal Roof Ltd is a private company, limited by shares, registered in England and Wales, registration number 06366782, registration address 54 Cliffe High Street, LEWES, Easy Sussex, BN7 2AN. The trading address of the company is Unit F/G Goose Farm, Shalloak Road, Broad Oak, Canterbury, Kent, CT2 0PR.

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.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 10 (2023 : 10).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 October 2023 10,163    41,061    51,224 
Additions    
Disposals    
At 30 September 2024 10,163    41,061    51,224 
Depreciation
At 01 October 2023 10,057    36,938    46,995 
Charge for year 27    1,030    1,057 
On disposals    
At 30 September 2024 10,084    37,968    48,052 
Net book values
Closing balance as at 30 September 2024 79    3,093    3,172 
Opening balance as at 01 October 2023 106    4,123    4,229 


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