A Gaskell & Son(Roofing Contractors)Limi - Accounts to registrar (filleted)

REGISTERED NUMBER: 04891629 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

A. GASKELL & SON (ROOFING CONTRACTORS)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L Gaskell

REGISTERED OFFICE:

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

REGISTERED NUMBER:

04891629 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Chartered Accountants

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

22,319

28,619

22,319

28,619

CURRENT ASSETS

Debtors

6

49,148

59,588

Cash at bank and in hand

458,887

732,616

508,035

792,204

CREDITORS

Amounts falling due within one year

7

57,472

48,658

NET CURRENT ASSETS

450,563

743,546

TOTAL ASSETS LESS CURRENT
LIABILITIES

472,882

772,165

CREDITORS

Amounts falling due after more than one
year

8

(253,879

)

(597,522

)

PROVISIONS FOR LIABILITIES

(5,580

)

(5,438

)

NET ASSETS

213,423

169,205

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

213,323

169,105

SHAREHOLDERS' FUNDS

213,423

169,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th September 2025 and were signed by:

Mrs L Gaskell - Director

1.	STATUTORY INFORMATION

A. Gaskell & Son (Roofing Contractors) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents work carried out during the year, excluding value added tax.

Turnover may be accrued or deferred dependent on whether the amount invoiced on jobs straddling the year end match the stage of completion.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been fully amortised over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2023

and 30th September 2024

85,000

AMORTISATION

At 1st October 2023

and 30th September 2024

85,000

NET BOOK VALUE

At 30th September 2024

-

At 30th September 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1st October 2023

2,979

15,446

36,860

5,948

61,233

Additions

-

666

At 30th September 2024

2,979

15,446

36,860

6,614

61,899

DEPRECIATION

At 1st October 2023

2,009

11,768

13,271

5,566

32,614

Charge for year

145

554

5,898

369

6,966

At 30th September 2024

2,154

12,322

19,169

5,935

39,580

NET BOOK VALUE

At 30th September 2024

825

3,124

17,691

679

22,319

At 30th September 2023

970

3,678

23,589

382

28,619

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

Trade debtors

45,830

56,424

Other debtors

3,318

3,164

49,148

59,588

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

Bank loans and overdrafts

4,947

Trade creditors

204

12,997

Taxation and social security

21,505

5,079

Other creditors

30,816

25,635

57,472

48,658

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.24

30.9.23

£

Bank loans

23,088

28,035

Other creditors

230,791

569,487

253,879

597,522

30.9.24

30.9.23

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

3,299

8,246