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Company Registration No. 06178573 (England and Wales)
J. M. S ROOFING & BUILDING LIMITED Unaudited accounts for the year ended 31 March 2023
J. M. S ROOFING & BUILDING LIMITED Unaudited accounts Contents
Page
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J. M. S ROOFING & BUILDING LIMITED Company Information for the year ended 31 March 2023
Director
Mr John Michael Kennefick
Secretary
Mrs Ann Kennefick
Company Number
06178573 (England and Wales)
Registered Office
6 THE HAWTHORNS WOODBRIDGE ROAD BIRMINGHAM B13 9DY ENGLAND
Accountants
Tony Bayliss Bayliss Accountancy Services Ltd WR4 0HJ
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J. M. S ROOFING & BUILDING LIMITED Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
88,000 
88,000 
Tangible assets
35,693 
14,901 
123,693 
102,901 
Current assets
Debtors
93,036 
49,063 
Cash at bank and in hand
29,619 
78,413 
122,655 
127,476 
Creditors: amounts falling due within one year
(41,692)
(56,361)
Net current assets
80,963 
71,115 
Total assets less current liabilities
204,656 
174,016 
Creditors: amounts falling due after more than one year
(31,667)
(43,017)
Net assets
172,989 
130,999 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
172,979 
130,989 
Shareholders' funds
172,989 
130,999 
For the year ending 31 March 2023 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 director acknowledges his 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 and authorised for issue on 20 October 2023 and were signed on its behalf by
Mr John Michael Kennefick Director Company Registration No. 06178573
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J. M. S ROOFING & BUILDING LIMITED Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
J. M. S ROOFING & BUILDING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06178573. The registered office is 6 THE HAWTHORNS, WOODBRIDGE ROAD, BIRMINGHAM, B13 9DY, 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 year, 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.
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% on reducing balance, 25% & 20% straight line method
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance and straight line method
Computer equipment
25% on straight line method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
88,000 
At 31 March 2023
88,000 
Amortisation
At 1 April 2022
- 
At 31 March 2023
- 
Net book value
At 31 March 2023
88,000 
At 31 March 2022
88,000 
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J. M. S ROOFING & BUILDING LIMITED Notes to the Accounts for the year ended 31 March 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2022
6,453 
43,679 
4,795 
1,244 
56,171 
Additions
823 
26,000 
- 
- 
26,823 
At 31 March 2023
7,276 
69,679 
4,795 
1,244 
82,994 
Depreciation
At 1 April 2022
5,765 
30,621 
4,645 
239 
41,270 
Charge for the year
251 
5,431 
38 
311 
6,031 
At 31 March 2023
6,016 
36,052 
4,683 
550 
47,301 
Net book value
At 31 March 2023
1,260 
33,627 
112 
694 
35,693 
At 31 March 2022
688 
13,058 
150 
1,005 
14,901 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
91,258 
47,441 
Accrued income and prepayments
1,778 
1,622 
93,036 
49,063 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
14,482 
10,851 
Obligations under finance leases and hire purchase contracts
- 
2,129 
Trade creditors
5,371 
16,683 
Taxes and social security
14,596 
13,401 
Other creditors
- 
20 
Loans from directors
6,889 
11,338 
Accruals
354 
1,939 
41,692 
56,361 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
31,667 
41,667 
Taxes and social security
- 
1,350 
31,667 
43,017 
9
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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