IRIS Accounts Production v25.1.4.42 15239976 director 1.11.23 31.10.24 31.10.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh152399762023-10-31152399762024-10-31152399762023-11-012024-10-31152399762023-10-3115239976ns15:EnglandWales2023-11-012024-10-3115239976ns14:PoundSterling2023-11-012024-10-3115239976ns10:Director12023-11-012024-10-3115239976ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3115239976ns10:SmallEntities2023-11-012024-10-3115239976ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-3115239976ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3115239976ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3115239976ns10:FullAccounts2023-11-012024-10-3115239976ns10:RegisteredOffice2023-11-012024-10-3115239976ns5:CurrentFinancialInstruments2024-10-3115239976ns5:Non-currentFinancialInstruments2024-10-3115239976ns5:ShareCapital2024-10-3115239976ns5:RetainedEarningsAccumulatedLosses2024-10-3115239976ns5:PlantMachinery2023-11-012024-10-3115239976ns5:MotorVehicles2023-11-012024-10-3115239976ns5:ComputerEquipment2023-11-012024-10-3115239976ns5:PlantMachinery2024-10-3115239976ns5:MotorVehicles2024-10-3115239976ns5:ComputerEquipment2024-10-3115239976ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-11-012024-10-3115239976ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-10-3115239976ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-31
REGISTERED NUMBER: 15239976 (England and Wales)








REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

NL ROOFING LIMITED

NL ROOFING LIMITED (REGISTERED NUMBER: 15239976)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024




Page

Company Information 1

Report of the Director 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 7


NL ROOFING LIMITED

COMPANY INFORMATION
for the Year Ended 31 October 2024







DIRECTOR: Mr N S Lightfoot





REGISTERED OFFICE: Britannic House
657 Liverpool Road
Irlam
Manchester
M44 5XD





REGISTERED NUMBER: 15239976 (England and Wales)





ACCOUNTANTS: Cadishead Accountancy Services Limited
Britannic House
657 Liverpool Road
Irlam
Manchester
Lancashire
M44 5XD

NL ROOFING LIMITED (REGISTERED NUMBER: 15239976)

REPORT OF THE DIRECTOR
for the Year Ended 31 October 2024

The director presents his report with the financial statements of the company for the year ended 31 October 2024.

INCORPORATION
The company was incorporated on 26 October 2023 and commenced trading on 1 November 2023.

DIRECTOR
Mr N S Lightfoot held office during the whole of the period from 1 November 2023 to the date of this report.

The director, being eligible, offers himself for election at the forthcoming first Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr N S Lightfoot - Director


29 July 2025

NL ROOFING LIMITED (REGISTERED NUMBER: 15239976)

BALANCE SHEET
31 October 2024

Notes £   
FIXED ASSETS
Tangible assets 4 49,516

CURRENT ASSETS
Debtors 5 180,036
Cash at bank 29,931
209,967
CREDITORS
Amounts falling due within one year 6 (160,188 )
NET CURRENT ASSETS 49,779
TOTAL ASSETS LESS CURRENT
LIABILITIES

99,295

CREDITORS
Amounts falling due after more than one
year

7

(29,164

)

PROVISIONS FOR LIABILITIES (5,206 )
NET ASSETS 64,925

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 64,825
64,925

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

NL ROOFING LIMITED (REGISTERED NUMBER: 15239976)

BALANCE SHEET - continued
31 October 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2025 and were signed by:





Mr N S Lightfoot - Director


NL ROOFING LIMITED (REGISTERED NUMBER: 15239976)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

NL Roofing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 .

NL ROOFING LIMITED (REGISTERED NUMBER: 15239976)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
Additions 1,473 74,225 452 76,150
Disposals - (16,197 ) - (16,197 )
At 31 October 2024 1,473 58,028 452 59,953
DEPRECIATION
Charge for year 260 10,064 113 10,437
At 31 October 2024 260 10,064 113 10,437
NET BOOK VALUE
At 31 October 2024 1,213 47,964 339 49,516

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 64,281
Disposals (16,197 )
At 31 October 2024 48,084
DEPRECIATION
Charge for year 7,578
At 31 October 2024 7,578
NET BOOK VALUE
At 31 October 2024 40,506

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 156,472
Other debtors 23,564
180,036

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 9,810
Hire purchase contracts 7,861
Trade creditors 103,278
Taxation and social security 14,546
Other creditors 24,693
160,188

NL ROOFING LIMITED (REGISTERED NUMBER: 15239976)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Bank loans 6,854
Hire purchase contracts 22,310
29,164

8. SECURED DEBTS

The following secured debts are included within creditors:

£   
Hire purchase contracts 30,171

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr N S Lightfoot.