John Couzens Roofing LLP - Filleted accounts

Registered number

OC439746

John Couzens Roofing LLP

Filleted Accounts

31 March 2025

John Couzens Roofing LLP
Registered number:		OC439746
Balance Sheet
as at 31 March 2025
Notes		2025		2024
£			£
Fixed assets
Tangible assets	3	599,695		605,106
Current assets
Stocks		8,250		15,000
Debtors	4	11,915		2,260
Cash at bank and in hand		1,990		11,543
		22,155		28,803

Creditors: amounts falling due within one year	5	(101,961)		(118,905)

Net current liabilities		(79,806)		(90,102)

Total assets less current liabilities		519,889		515,004

Creditors: amounts falling due after more than one year	6	(86,558)		(42,302)

Net assets attributable to members		433,331		472,702

Represented by:

Members' other interests
Members' capital classified as equity		333,669		472,702
Other reserves		99,662		-
		433,331		472,702

		433,331		472,702

Total members' interests
Members' other interests		433,331		472,702

		433,331		472,702

For the year ended 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 29 December 2025 and signed on their behalf by:


John Couzens
Designated member

John Couzens Roofing LLP
Notes to the Accounts
for the year ended 31 March 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Taxation
	Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years
	Motor vehicles			over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the LLP					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	468,073		99,623		82,629		650,325
	Additions	-		18,165		-		18,165
	At 31 March 2025	468,073		117,788		82,629		668,490

	Depreciation
	At 1 April 2024	-		14,885		30,334		45,219
	Charge for the year	-		10,502		13,074		23,576
	At 31 March 2025	-		25,387		43,408		68,795

	Net book value
	At 31 March 2025	468,073		92,401		39,221		599,695
	At 31 March 2024	468,073		84,738		52,295		605,106


4	Debtors					2025		2024
£							£

	Trade debtors					9,750		785
	Other debtors					2,165		1,475
						11,915		2,260


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Credit card - Amex					19,580		15,467
	Credit card - Black card					5,024		4,680
	Credit card - One card					140		159
	Trade creditors					55,487		51,186
	Other taxes and social security costs					17,434		13,444
	Other creditors					4,296		33,969
						101,961		118,905


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans balance b/fwd					6,786		10,117
	Bank loans in year					25,001		-
	Bank loans interest in year					1,664		414
	Bank loans payments in year					(9,842)		(3,745)
	Bounce back loan b/fwd					35,517		40,760
	Bounce back loan interest in year					822		966
	Bounce back loan payments in year					(6,210)		(6,210)
	Other creditors					32,820		-
						86,558		42,302


7	Other information

	John Couzens Roofing LLP is a limited liability partnership incorporated in England. Its registered office is:
	41 Swinburne Avenue
	Broadstairs
	Kent
	CT10 2DP