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Company Registration No. 04721200 (England and Wales)
Nick Brown (roofing Contractor) Limited Unaudited accounts for the period from 1 April 2024 to 30 April 2025
Nick Brown (roofing Contractor) Limited Unaudited accounts Contents
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Nick Brown (roofing Contractor) Limited Company Information for the period from 1 April 2024 to 30 April 2025
Directors
Nicholas Brown Jacqueline Brown
Company Number
04721200 (England and Wales)
Registered Office
194 Woodstock Road Yarnton Kidlington Oxfordshire OX5 1PP England
Accountants
Bunting & Co Punches Barn Waterperry Road Holton Oxfordshire OX33 1PR
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Nick Brown (roofing Contractor) Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
714 
980 
Current assets
Inventories
6,040 
6,040 
Debtors
3,784 
3,430 
Cash at bank and in hand
7,508 
(1,298)
17,332 
8,172 
Creditors: amounts falling due within one year
(17,660)
(8,811)
Net current liabilities
(328)
(639)
Total assets less current liabilities
386 
341 
Provisions for liabilities
Deferred tax
(172)
(222)
Net assets
214 
119 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
114 
19 
Shareholders' funds
214 
119 
For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by
Nicholas Brown Director Company Registration No. 04721200
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Nick Brown (roofing Contractor) Limited Notes to the Accounts for the period from 1 April 2024 to 30 April 2025
1
Statutory information
Nick Brown (roofing Contractor) Limited is a private company, limited by shares, registered in England and Wales, registration number 04721200. The registered office is 194 Woodstock Road, Yarnton, Kidlington, Oxfordshire, OX5 1PP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Nick Brown (roofing Contractor) Limited Notes to the Accounts for the period from 1 April 2024 to 30 April 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
2,408 
11,000 
13,408 
At 30 April 2025
2,408 
11,000 
13,408 
Depreciation
At 1 April 2024
2,331 
10,097 
12,428 
Charge for the period
21 
245 
266 
At 30 April 2025
2,352 
10,342 
12,694 
Net book value
At 30 April 2025
56 
658 
714 
At 31 March 2024
77 
903 
980 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
3,430 
Other debtors
3,784 
- 
3,784 
3,430 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,253 
1,997 
Trade creditors
- 
7,008 
Taxes and social security
10,131 
6,534 
Other creditors
106 
(6,728)
Accruals
2,170 
- 
17,660 
8,811 
7
Average number of employees
During the period the average number of employees was 3 (2024: 3).
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