Registration number:
Unaudited Abbreviated Accounts
for the Year Ended
Delta Roofing Ltd
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The following reproduces the text of the accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 4 ) have been prepared.
Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Delta Roofing Ltd
for the Year Ended 31 August 2015
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Delta Roofing Ltd for the year ended 31 August 2015 set out on pages from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Delta Roofing Ltd , as a body, in accordance with the terms of our engagement letter dated 13 August 2003 . Our work has been undertaken solely to prepare for your approval the accounts of Delta Roofing Ltd and state those matters that we have agreed to state to them, as a body . To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Delta Roofing Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Delta Roofing Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Delta Roofing Ltd. You consider that Delta Roofing Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Delta Roofing Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
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H.B. Associates
As part of Candour Brice Accounts Limited
Spalding Business Centre
Church Street
Spalding
Lincolnshire
PE11 2PB
26 May 2016
Delta Roofing Ltd
(Registration number: 04855036)
Abbreviated Balance Sheet at 31 August 2015
Note |
2015
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2014
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Fixed assets |
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Intangible fixed assets |
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Tangible fixed assets |
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Current assets |
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Debtors |
- |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current (liabilities)/assets |
( |
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Total assets less current liabilities |
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Provisions for liabilities |
( |
- |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Profit and loss account |
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Shareholders' funds |
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Approved by the director on
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Mr P Clayton
Director
2
Delta Roofing Ltd
Notes to the Abbreviated Accounts for the Year Ended 31 August 2015
......... continued
Accounting policies |
Basis of preparation
Turnover
Goodwill
Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.
Amortisation
Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:
Asset class |
Amortisation method and rate |
Goodwill |
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Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class |
Depreciation method and rate |
Motor vehicles |
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Equipment |
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Deferred tax
Financial instruments
Delta Roofing Ltd
Notes to the Abbreviated Accounts for the Year Ended 31 August 2015
......... continued
Fixed assets |
Intangible assets
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Tangible assets
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Total
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Cost |
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At 1 September 2014 |
10,000 |
2,530 |
12,530 |
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Additions |
- |
1,850 |
1,850 |
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Disposals |
- |
(1,100) |
(1,100) |
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At 31 August 2015 |
10,000 |
3,280 |
13,280 |
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Depreciation |
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At 1 September 2014 |
5,208 |
1,822 |
7,030 |
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Charge for the year |
500 |
486 |
986 |
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Eliminated on disposals |
- |
(481) |
(481) |
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At 31 August 2015 |
5,708 |
1,827 |
7,535 |
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Net book value |
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At 31 August 2015 |
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At 31 August 2014 |
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Share capital |
Allotted, called up and fully paid shares
2015 |
2014 |
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No. |
£ |
No. |
£ |
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