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Company Registration No. 08588423 (England and Wales)
EXPERT ROOFING AND GUTTERING LTD Unaudited accounts for the year ended 31 August 2024
EXPERT ROOFING AND GUTTERING LTD Unaudited accounts Contents
Page
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EXPERT ROOFING AND GUTTERING LTD Company Information for the year ended 31 August 2024
Director
Mr M Creegan
Company Number
08588423 (England and Wales)
Registered Office
Enterprise House Pemberton Business Centre, Pemberton Wigan Lancashire WN5 8AA United Kingdom
Accountants
P A Hull & Co Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of EXPERT ROOFING AND GUTTERING LTD for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EXPERT ROOFING AND GUTTERING LTD for the year ended 31 August 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of EXPERT ROOFING AND GUTTERING LTD, as a body, in accordance with the terms of our engagement letter dated 27 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of EXPERT ROOFING AND GUTTERING LTD and state those matters that we have agreed to state to the Board of Directors of EXPERT ROOFING AND GUTTERING LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EXPERT ROOFING AND GUTTERING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that EXPERT ROOFING AND GUTTERING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of EXPERT ROOFING AND GUTTERING LTD. You consider that EXPERT ROOFING AND GUTTERING LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of EXPERT ROOFING AND GUTTERING LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
P A Hull & Co Chartered Accountants Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA 27 May 2025
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EXPERT ROOFING AND GUTTERING LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
898 
1,340 
Tangible assets
133,705 
139,894 
134,603 
141,234 
Current assets
Inventories
19,000 
19,000 
Debtors
87,064 
44,991 
Cash at bank and in hand
3,278 
58,262 
109,342 
122,253 
Creditors: amounts falling due within one year
(126,337)
(113,644)
Net current (liabilities)/assets
(16,995)
8,609 
Total assets less current liabilities
117,608 
149,843 
Creditors: amounts falling due after more than one year
(35,083)
(60,086)
Provisions for liabilities
Deferred tax
(33,650)
(26,834)
Net assets
48,875 
62,923 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
48,874 
62,922 
Shareholders' funds
48,875 
62,923 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 May 2025 and were signed on its behalf by
Mr M Creegan Director Company Registration No. 08588423
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EXPERT ROOFING AND GUTTERING LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
EXPERT ROOFING AND GUTTERING LTD is a private company, limited by shares, registered in England and Wales, registration number 08588423. The registered office is Enterprise House, Pemberton Business Centre, Pemberton, Wigan, Lancashire, WN5 8AA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
4
Intangible fixed assets
Total 
£ 
Cost
At 1 September 2023
10,000 
At 31 August 2024
10,000 
Amortisation
At 1 September 2023
8,660 
Charge for the year
442 
At 31 August 2024
9,102 
Net book value
At 31 August 2024
898 
At 31 August 2023
1,340 
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EXPERT ROOFING AND GUTTERING LTD Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2023
351,494 
Additions
32,580 
At 31 August 2024
384,074 
Depreciation
At 1 September 2023
211,600 
Charge for the year
38,769 
At 31 August 2024
250,369 
Net book value
At 31 August 2024
133,705 
At 31 August 2023
139,894 
6
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
33,650 
26,834 
2024 
2023 
£ 
£ 
Provision at start of year
26,834 
18,854 
Charged to the profit and loss account
6,816 
7,980 
Provision at end of year
33,650 
26,834 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 15 (2023: 18).
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