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
EXPERT ROOFING AND GUTTERING LTD
Company Information
for the year ended 31 August 2024
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
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
EXPERT ROOFING AND GUTTERING LTD
Statement of financial position
as at 31 August 2024
Intangible assets
898
1,340
Tangible assets
133,705
139,894
Cash at bank and in hand
3,278
58,262
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)
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
EXPERT ROOFING AND GUTTERING LTD
Notes to the Accounts
for the year ended 31 August 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
At 1 September 2023
10,000
EXPERT ROOFING AND GUTTERING LTD
Notes to the Accounts
for the year ended 31 August 2024
5
Tangible fixed assets
Total
At 1 September 2023
351,494
At 1 September 2023
211,600
Charge for the year
38,769
6
Deferred taxation
2024
2023
Accelerated capital allowances
33,650
26,834
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
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).