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Registered number: 13766097
360 Roofing Specialists Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
A&H Accountancy Services Limited
3 Daffodil Close
Wymondham
Norfolk
NR18 0FE
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 13766097
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,717 11,541
16,717 11,541
CURRENT ASSETS
Debtors 5 25,418 12,098
Cash at bank and in hand 9,420 2,879
34,838 14,977
Creditors: Amounts Falling Due Within One Year 6 (30,148 ) (5,247 )
NET CURRENT ASSETS (LIABILITIES) 4,690 9,730
TOTAL ASSETS LESS CURRENT LIABILITIES 21,407 21,271
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,176 ) (2,193 )
NET ASSETS 18,231 19,078
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 18,230 19,077
SHAREHOLDERS' FUNDS 18,231 19,078
Page 1
Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Charlie Craig
Director
31/08/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
360 Roofing Specialists Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13766097 . The registered office is 27 Newton Close, Harrow, HA2 9RS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Motor Vehicles 20% reducing balance
Computer Equipment 33% straight line
2.5. Taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Provision is made, under the liability method, to take into account timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes, Tax deferred or accelerated is accounted for in respect of all material timing differences.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 938 11,800 306 13,044
Additions 106 15,894 191 16,191
Disposals - (11,800 ) - (11,800 )
As at 30 November 2024 1,044 15,894 497 17,435
Depreciation
As at 1 December 2023 89 1,377 37 1,503
...CONTINUED
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Provided during the period 193 265 134 592
Disposals - (1,377 ) - (1,377 )
As at 30 November 2024 282 265 171 718
Net Book Value
As at 30 November 2024 762 15,629 326 16,717
As at 1 December 2023 849 10,423 269 11,541
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,934 506
Other debtors 20,484 11,592
25,418 12,098
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,461 -
Other creditors 12,836 -
Taxation and social security 6,851 5,247
30,148 5,247
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Charlie Craig 2,365 42,500 35,215 - 9,650
The above loan is unsecured, interest free and repayable on demand.
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