REGISTERED NUMBER: 05873323 (England and Wales)

Abbreviated Unaudited Accounts

for the Year Ended 31 July 2016

for

A & J Building and Roofing Services Ltd

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTORS:

A Warburton

J Warburton

SECRETARY:

J Warburton

REGISTERED OFFICE:

34 Stapleton Road

Macclesfield

Cheshire

SK10 3NP

REGISTERED NUMBER:

05873323 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

Chartered Accountants

2 Maple Court

Davenport Street

Macclesfield

Cheshire

SK101JE

FIXED ASSETS

Tangible assets

2

3,316

6,115

CURRENT ASSETS

Stocks

500

500

Debtors

3,277

14,705

Cash at bank and in hand

27,466

3,320

31,243

18,525

CREDITORS

Amounts falling due within one year

3

31,732

19,767

NET CURRENT LIABILITIES

(489

)

(1,242

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,827

4,873

CREDITORS

Amounts falling due after more than one year

3

-

(1,010

)

PROVISIONS FOR LIABILITIES

(663

)

(1,320

)

NET ASSETS

2,164

2,543

CAPITAL AND RESERVES

Called up share capital

4

2

2

Profit and loss account

2,162

2,541

SHAREHOLDERS' FUNDS

2,164

2,543

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2016 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 2 March 2017 and were signed on its behalf by:

A Warburton - Director

J Warburton - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective January 2015).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts

where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Tools & equipment

-

15% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held

under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases

are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The

capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 August 2015

and 31 July 2016

13,682

DEPRECIATION

At 1 August 2015

7,567

Charge for year

2,799

At 31 July 2016

10,366

NET BOOK VALUE

At 31 July 2016

3,316

At 31 July 2015

6,115

3.

CREDITORS

Creditors include an amount of £ 1,010 (2015 - £ 3,434 ) for which security has been given.

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2016

2015

value:

£

£

2

Ordinary

£1

2

2

5.	RELATED PARTY DISCLOSURES

During the year, total dividends of £34,000 (2015 - £26,500) were paid to the directors .