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Registered number: 15727718
n Brayley Roofing Limited
Unaudited Financial Statements
For the Period 18 May 2024 to 31 May 2025
Courtview Accounting Ltd
483 Green Lanes
London
N13 4BS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15727718
31 May 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 7,451
7,451
CURRENT ASSETS
Cash at bank and in hand 56,838
56,838
Creditors: Amounts Falling Due Within One Year 5 (66,716 )
NET CURRENT ASSETS (LIABILITIES) (9,878 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,427 )
NET LIABILITIES (2,427 )
CAPITAL AND RESERVES
Called up share capital 6 1
Profit and Loss Account (2,428 )
SHAREHOLDERS' FUNDS (2,427)
For the period ending 31 May 2025 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 Profit and Loss Account.
On behalf of the board
Mr Nigel Brayley
Director
03/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
n Brayley Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15727718 . The registered office is Unit 12 Salisbury Gardens, Dudley Road, Ventnor, PO38 1EJ.
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. 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.
Sale of goods
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.
Rendering of services
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.
2.3. 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:
Motor Vehicles 25% on net book value
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 18 May 2024 -
Additions 9,935
As at 31 May 2025 9,935
Depreciation
As at 18 May 2024 -
Provided during the period 2,484
As at 31 May 2025 2,484
Net Book Value
As at 31 May 2025 7,451
As at 18 May 2024 -
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
31 May 2025
£
Trade creditors 30,885
Other creditors 22,499
Taxation and social security 13,332
66,716
6. Share Capital
31 May 2025
£
Allotted, Called up and fully paid 1
7. Ultimate Controlling Party
The company's ultimate controlling party is Nigel Brayley by virtue of his ownership of 100% of the issued share capital in the company.
Page 3