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REGISTERED NUMBER: 09020011 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

NJ FLAT ROOFING LIMITED

NJ FLAT ROOFING LIMITED (REGISTERED NUMBER: 09020011)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025










Page

Balance Sheet 1

Notes to the Financial Statements 2


NJ FLAT ROOFING LIMITED (REGISTERED NUMBER: 09020011)

BALANCE SHEET
31 MAY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,932 8,171

CURRENT ASSETS
Debtors 5 27,147 33,510
Cash at bank and in hand 48,663 9,633
75,810 43,143
CREDITORS
Amounts falling due within one year 6 76,401 37,958
NET CURRENT (LIABILITIES)/ASSETS (591 ) 5,185
TOTAL ASSETS LESS CURRENT LIABILITIES 3,341 13,356

CREDITORS
Amounts falling due after more than one year 7 - (12,017 )

PROVISIONS FOR LIABILITIES 9 (930 ) (880 )
NET ASSETS 2,411 459

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 2,409 457
SHAREHOLDERS' FUNDS 2,411 459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

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 Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:





J A Jones - Director


NJ FLAT ROOFING LIMITED (REGISTERED NUMBER: 09020011)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025


1. STATUTORY INFORMATION

NJ Flat Roofing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09020011

Registered office: 15 West Street
Brighton
East Sussex
BN1 2RL

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover represents work carried out in respect of roofing and other construction services.

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- 25% on cost
Motor Vehicles- 25% on cost
Computer equipment- 25% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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 or the lease term, whichever is the shorter.

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

NJ FLAT ROOFING LIMITED (REGISTERED NUMBER: 09020011)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2024 7,630 37,230 4,998 49,858
Additions - - 1,429 1,429
Disposals - (37,230 ) - (37,230 )
At 31 May 2025 7,630 - 6,427 14,057
DEPRECIATION
At 1 June 2024 7,630 32,576 1,481 41,687
Charge for year - 4,654 1,014 5,668
Eliminated on disposal - (37,230 ) - (37,230 )
At 31 May 2025 7,630 - 2,495 10,125
NET BOOK VALUE
At 31 May 2025 - - 3,932 3,932
At 31 May 2024 - 4,654 3,517 8,171

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 24,798 12,776
Other debtors 2,349 20,734
27,147 33,510

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Finance leases (see note 8) - 5,442
Taxation and social security 56,050 29,397
Other creditors 20,351 3,119
76,401 37,958

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Finance leases (see note 8) - 12,017

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Finance leases
2025 2024
£    £   
Net obligations repayable:
Within one year - 5,442
Between one and five years - 12,017
- 17,459

NJ FLAT ROOFING LIMITED (REGISTERED NUMBER: 09020011)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2025


8. LEASING AGREEMENTS - continued

Non-cancellable
operating leases
2025 2024
£    £   
Within one year 8,133 -
Between one and five years 54,029 -
62,162 -

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 930 880

Deferred
tax
£   
Balance at 1 June 2024 880
Accelerated capital allowances 50
Balance at 31 May 2025 930

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

2025 2024
£    £   
J A Jones
Balance outstanding at start of year 8,027 (6,105 )
Amounts advanced 331 15,880
Amounts repaid (13,312 ) (1,748 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (4,954 ) 8,027

N A Morris
Balance outstanding at start of year 7,902 (8,977 )
Amounts advanced 331 17,191
Amounts repaid (13,312 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (5,079 ) 7,902