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REGISTERED NUMBER: 06462155 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

MD Roofing Contractors Limited

MD Roofing Contractors Limited (Registered number: 06462155)






Contents of the Financial Statements
for the year ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MD Roofing Contractors Limited

Company Information
for the year ended 30 November 2024







DIRECTORS: M Dent
Mrs T G Dent





SECRETARY: M Dent





REGISTERED OFFICE: Unit 4
Little Hyde Farm
Little Hyde Lane
Ingatestone
Essex
CM4 0DU





REGISTERED NUMBER: 06462155 (England and Wales)





ACCOUNTANTS: Simpson Accountancy
Unit 6 Cherrytree Farm
Blackmore End Road
Sible Hedingham
Essex
C09 3LZ

MD Roofing Contractors Limited (Registered number: 06462155)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 11,750 15,875
11,750 15,875

CURRENT ASSETS
Stocks 3,880 -
Debtors 6 45,713 27,406
Cash at bank - 5,198
49,593 32,604
CREDITORS
Amounts falling due within one year 7 33,773 11,859
NET CURRENT ASSETS 15,820 20,745
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,570

36,620

CREDITORS
Amounts falling due after more than one
year

8

8,193

12,962
NET ASSETS 19,377 23,658

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9 19,277 23,558
SHAREHOLDERS' FUNDS 19,377 23,658

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MD Roofing Contractors Limited (Registered number: 06462155)

Balance Sheet - continued
30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2025 and were signed on its behalf by:





M Dent - Director


MD Roofing Contractors Limited (Registered number: 06462155)

Notes to the Financial Statements
for the year ended 30 November 2024

1. STATUTORY INFORMATION

MD Roofing Contractors 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

MD Roofing Contractors Limited (Registered number: 06462155)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 3 ).

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 December 2023
and 30 November 2024 50,000 2,000 52,000
AMORTISATION
At 1 December 2023
and 30 November 2024 50,000 2,000 52,000
NET BOOK VALUE
At 30 November 2024 - - -
At 30 November 2023 - - -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2023
and 30 November 2024 3,500 153,341 156,841
DEPRECIATION
At 1 December 2023 - 140,966 140,966
Charge for year - 4,125 4,125
At 30 November 2024 - 145,091 145,091
NET BOOK VALUE
At 30 November 2024 3,500 8,250 11,750
At 30 November 2023 3,500 12,375 15,875

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 21,138 -
Other debtors 21,711 27,406
42,849 27,406

MD Roofing Contractors Limited (Registered number: 06462155)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

6. DEBTORS - continued
2024 2023
£    £   
Amounts falling due after more than one year:
Other debtors 2,864 -

Aggregate amounts 45,713 27,406

Included in debtors is £2,863 of S455 income tax deposit, payable on the directors' overdrawn loan account at the end of the year. This amount is recoverable nine months after the year end in which the loan was repaid.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,008 -
Trade creditors 9,093 4,124
Taxation and social security 7,931 954
Other creditors 11,741 6,781
33,773 11,859

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 8,193 12,962

9. RESERVES
Retained
earnings
£   

At 1 December 2023 23,558
Profit for the year 28,719
Dividends (33,000 )
At 30 November 2024 19,277

10. ULTIMATE CONTROLLING PARTY

The company is controlled by its director, Mr M. Dent.