B C (Roofing Contractors) Limited 06777719 false 2024-01-01 2024-12-31 2024-12-31 The principal activity of the company is Roofing activities Digita Accounts Production Advanced 6.30.9574.0 true 06777719 2024-01-01 2024-12-31 06777719 2024-12-31 06777719 bus:OrdinaryShareClass1 2024-12-31 06777719 core:RetainedEarningsAccumulatedLosses 2024-12-31 06777719 core:ShareCapital 2024-12-31 06777719 core:CurrentFinancialInstruments 2024-12-31 06777719 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 06777719 core:FurnitureFittingsToolsEquipment 2024-12-31 06777719 core:MotorVehicles 2024-12-31 06777719 core:OtherPropertyPlantEquipment 2024-12-31 06777719 bus:SmallEntities 2024-01-01 2024-12-31 06777719 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 06777719 bus:FilletedAccounts 2024-01-01 2024-12-31 06777719 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06777719 bus:RegisteredOffice 2024-01-01 2024-12-31 06777719 bus:Director3 2024-01-01 2024-12-31 06777719 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 06777719 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06777719 core:ComputerEquipment 2024-01-01 2024-12-31 06777719 core:FurnitureFittingsToolsEquipment 2024-01-01 2024-12-31 06777719 core:MotorVehicles 2024-01-01 2024-12-31 06777719 core:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 06777719 core:PlantMachinery 2024-01-01 2024-12-31 06777719 core:Vehicles 2024-01-01 2024-12-31 06777719 countries:England 2024-01-01 2024-12-31 06777719 2023-12-31 06777719 core:FurnitureFittingsToolsEquipment 2023-12-31 06777719 core:MotorVehicles 2023-12-31 06777719 core:OtherPropertyPlantEquipment 2023-12-31 06777719 2023-01-01 2023-12-31 06777719 2023-12-31 06777719 bus:OrdinaryShareClass1 2023-12-31 06777719 core:RetainedEarningsAccumulatedLosses 2023-12-31 06777719 core:ShareCapital 2023-12-31 06777719 core:CurrentFinancialInstruments 2023-12-31 06777719 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 06777719 core:FurnitureFittingsToolsEquipment 2023-12-31 06777719 core:MotorVehicles 2023-12-31 06777719 core:OtherPropertyPlantEquipment 2023-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 06777719

B C (Roofing Contractors) Limited

Filleted Unaudited Financial Statements

for the Year Ended 31 December 2024

 

B C (Roofing Contractors) Limited

(Registration number: 06777719)
Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

204,835

135,270

Current assets

 

Stocks

-

60,000

Debtors

5

834,528

1,410,976

Cash at bank and in hand

 

4,536,443

2,820,230

 

5,370,971

4,291,206

Creditors: Amounts falling due within one year

6

(2,664,126)

(2,146,527)

Net current assets

 

2,706,845

2,144,679

Total assets less current liabilities

 

2,911,680

2,279,949

Provisions for liabilities

2,455

-

Net assets

 

2,914,135

2,279,949

Capital and reserves

 

Called up share capital

7

1,000

1,000

Retained earnings

2,913,135

2,278,949

Shareholders' funds

 

2,914,135

2,279,949

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 August 2025 and signed on its behalf by:
 


Mr I Catterall
Director

   
 

B C (Roofing Contractors) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
31 Northampton Road
Scunthorpe
North Lincolnshire
DN16 1UJ

Registration number: 06777719

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods
and provision of services in the ordinary course of the company’s activities. Turnover is shown net of
sales/value added tax, returns, rebates and discounts.

The company recognises revenue when: the amount of revenue can be reliably measured; it is
probable that future economic benefits will flow to the entity and specific criteria have been met for
each of the company's activities.

Contract revenue recognition
Turnover is only recognised on a construction contract where the outcome can be estimated reliably.
Turnover and costs are recognised by reference to the stage of completion of contract activity at the
year end date. This is normally measured by surveys of work performed to date. Contracts are only
treated as construction contracts when they have been specifically negotiated for the construction of a
development.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss,
except that a change attributable to an item of income or expense recognised as other comprehensive
income is also recognised directly in other comprehensive income.
 

 

B C (Roofing Contractors) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and
generates taxable income.
 

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor Vehicles

25% Straight line

Plant & Machinery

15% Reducing balance

Computer Equipment

15% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

 

B C (Roofing Contractors) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of business from suppliers. Accounts payable are classified as current liabilities if the company
does not have an unconditional right, at the end of the reporting period, to defer settlement of the
creditor for at least twelve months after the reporting date. If there is an unconditional right to defer
settlement for at least twelve months after the reporting date, they are presented as non-current
liabilities.

Trade creditors are recognised initially at the transaction price

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year was 37 (2023 - 40).

 

B C (Roofing Contractors) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Computer equipment
£

Total
£

Cost or valuation

At 1 January 2024

63,445

445,692

19,352

528,489

Additions

-

134,820

-

134,820

Disposals

-

(102,343)

-

(102,343)

At 31 December 2024

63,445

478,169

19,352

560,966

Depreciation

At 1 January 2024

44,274

336,785

12,160

393,219

Charge for the year

2,875

61,301

1,079

65,255

Eliminated on disposal

-

(102,343)

-

(102,343)

At 31 December 2024

47,149

295,743

13,239

356,131

Carrying amount

At 31 December 2024

16,296

182,426

6,113

204,835

At 31 December 2023

19,171

108,907

7,192

135,270

5

Debtors

2024
£

2023
£

Trade debtors

679,321

1,147,357

Prepayments

98,287

91,639

Other debtors

1,039

15,270

Social security and other taxes

55,881

156,710

 

834,528

1,410,976

6

Creditors

2024
£

2023
£

Due within one year

Trade payables

1,145,488

1,592,047

Amounts due to related parties

401,733

3,837

Social security and other taxes

414,940

189,347

Other payables

701,965

361,296

2,664,126

2,146,527

 

B C (Roofing Contractors) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary Shares of £1 each

1,000

1,000

1,000

1,000