2024-05-01 2025-04-30 false Capium Accounts Production 1.1 13312123 2024-05-01 2025-04-30 13312123 bus:FullAccounts 2024-05-01 2025-04-30 13312123 bus:FRS102 2024-05-01 2025-04-30 13312123 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 13312123 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 13312123 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13312123 2024-05-01 2025-04-30 13312123 2025-04-30 13312123 bus:RegisteredOffice 2024-05-01 2025-04-30 13312123 core:WithinOneYear 2025-04-30 13312123 core:AfterOneYear 2025-04-30 13312123 1 2024-05-01 2025-04-30 13312123 bus:Director1 2024-05-01 2025-04-30 13312123 bus:Director1 2025-04-30 13312123 bus:Director1 2023-05-01 2024-04-30 13312123 2023-05-01 13312123 bus:LeadAgentIfApplicable 2024-05-01 2025-04-30 13312123 2023-05-01 2024-04-30 13312123 2024-04-30 13312123 core:WithinOneYear 2024-04-30 13312123 core:AfterOneYear 2024-04-30 13312123 bus:EntityAccountantsOrAuditors 2023-05-01 2024-04-30 13312123 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 13312123 bus:OrdinaryShareClass1 2025-04-30 13312123 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 13312123 bus:OrdinaryShareClass1 2024-04-30 13312123 core:PlantMachinery 2024-05-01 2025-04-30 13312123 core:PlantMachinery 2025-04-30 13312123 core:PlantMachinery 2024-04-30 13312123 core:MotorCars 2024-05-01 2025-04-30 13312123 core:MotorCars 2025-04-30 13312123 core:MotorCars 2024-04-30 13312123 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-04-30 13312123 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-04-30 13312123 core:CostValuation core:Non-currentFinancialInstruments 2025-04-30 13312123 core:CostValuation core:Non-currentFinancialInstruments 2024-04-30 13312123 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-04-30 13312123 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-04-30 13312123 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-04-30 13312123 core:Non-currentFinancialInstruments 2025-04-30 13312123 core:Non-currentFinancialInstruments 2024-04-30 13312123 core:ShareCapital 2025-04-30 13312123 core:ShareCapital 2024-04-30 13312123 core:RetainedEarningsAccumulatedLosses 2025-04-30 13312123 core:RetainedEarningsAccumulatedLosses 2024-04-30 13312123 dpl:Item1 2024-05-01 13312123 dpl:Item1 2025-04-30 13312123 dpl:Item1 2023-05-01 13312123 dpl:Item1 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 13312123


 

 

 

EJ ROOFING SERVICES LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2024

End date: 30 April 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 21,540    27,068 
21,540    27,068 
Current assets      
Debtors 4 4,338    2,316 
Cash at bank and in hand 30,828    81,686 
35,166    84,002 
Creditors: amount falling due within one year 5 (21,010)   (39,036)
Net current assets 14,156    44,966 
 
Total assets less current liabilities 35,696    72,034 
Creditors: amount falling due after more than one year 6 (17,465)   (26,110)
Provisions for liabilities 7 (4,093)   (5,144)
Net assets 14,138    40,780 
 

Capital and reserves
     
Called up share capital 8 1    1 
Profit and loss account 14,137    40,779 
Shareholders' funds 14,138    40,780 
 


For the year ended 30 April 2025 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 27 June 2025 and were signed by:


-------------------------------
Ethan Nicholas Gary Jakeman
Director
1
General Information
EJ Roofing Services Limited is a private company, limited by shares, registered in , registration number 13312123, registration address 11 Windsor Crescent, Harrow, HA2 8QJ.

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.
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
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
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 3 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 May 2024 1,206    35,415    36,621 
Additions 1,656      1,656 
Disposals    
At 30 April 2025 2,862    35,415    38,277 
Depreciation
At 01 May 2024 699    6,640    7,339 
Charge for year 544    8,854    9,398 
On disposals    
At 30 April 2025 1,243    15,494    16,737 
Net book values
Closing balance as at 30 April 2025 1,619    19,921    21,540 
Opening balance as at 01 May 2024 507    26,561    27,068 


4.

Debtors: amounts falling due within one year

2025
£
  2024
£
Prepayments & Accrued Income 4,338    2,199 
PAYE & Social Security   117 
4,338    2,316 

5.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors   5,251 
Bank Loans & Overdrafts 5,045    1,445 
Credit card 4,346    3,657 
Corporation Tax 7,737    15,601 
PAYE & Social Security 467   
Accrued Expenses 1,265    1,265 
Other Creditors 183   
Directors' Current Accounts 749    7,486 
VAT 1,218    4,331 
21,010    39,036 

6.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts 17,465    26,110 
17,465    26,110 

7.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 4,093    5,144 
4,093    5,144 

8.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
1 Ordinary share of £1.00 each  
 

2