IRIS Accounts Production v24.1.0.576 04328340 Board of Directors Board of Directors 1.12.22 30.11.23 30.11.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh043283402022-11-30043283402023-11-30043283402022-12-012023-11-30043283402021-11-30043283402021-12-012022-11-30043283402022-11-3004328340ns15:EnglandWales2022-12-012023-11-3004328340ns14:PoundSterling2022-12-012023-11-3004328340ns10:Director12022-12-012023-11-3004328340ns10:Director22022-12-012023-11-3004328340ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3004328340ns10:SmallEntities2022-12-012023-11-3004328340ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3004328340ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3004328340ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3004328340ns10:FullAccounts2022-12-012023-11-3004328340ns10:CompanySecretary12022-12-012023-11-3004328340ns10:RegisteredOffice2022-12-012023-11-3004328340ns5:CurrentFinancialInstruments2023-11-3004328340ns5:CurrentFinancialInstruments2022-11-3004328340ns5:Non-currentFinancialInstruments2023-11-3004328340ns5:Non-currentFinancialInstruments2022-11-3004328340ns5:ShareCapital2023-11-3004328340ns5:ShareCapital2022-11-3004328340ns5:RetainedEarningsAccumulatedLosses2023-11-3004328340ns5:RetainedEarningsAccumulatedLosses2022-11-3004328340ns5:OwnedOrFreeholdAssetsns5:LandBuildings2022-12-012023-11-3004328340ns5:PlantMachinery2022-12-012023-11-3004328340ns5:MotorVehicles2022-12-012023-11-3004328340ns5:ComputerEquipment2022-12-012023-11-3004328340ns5:LandBuildings2022-11-3004328340ns5:PlantMachinery2022-11-3004328340ns5:MotorVehicles2022-11-3004328340ns5:ComputerEquipment2022-11-3004328340ns5:LandBuildings2022-12-012023-11-3004328340ns5:LandBuildings2023-11-3004328340ns5:PlantMachinery2023-11-3004328340ns5:MotorVehicles2023-11-3004328340ns5:ComputerEquipment2023-11-3004328340ns5:LandBuildings2022-11-3004328340ns5:PlantMachinery2022-11-3004328340ns5:MotorVehicles2022-11-3004328340ns5:ComputerEquipment2022-11-3004328340ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3004328340ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-3004328340ns5:AcceleratedTaxDepreciationDeferredTax2023-11-3004328340ns5:AcceleratedTaxDepreciationDeferredTax2022-11-3004328340ns5:DeferredTaxation2022-11-3004328340ns5:DeferredTaxation2022-12-012023-11-3004328340ns5:DeferredTaxation2023-11-30
REGISTERED NUMBER: 04328340 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

J D Roach (Builders) Limited

J D Roach (Builders) Limited (Registered number: 04328340)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J D Roach (Builders) Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr A J Roach
Mr M W Roach





SECRETARY: Mrs J Roach





REGISTERED OFFICE: 14 Waterstead Lane
Whitby
North Yorkshire
YO21 1PF





REGISTERED NUMBER: 04328340 (England and Wales)





ACCOUNTANTS: Philip Burley & Co
Chartered Accountants
28 Bagdale
Whitby
North Yorkshire
YO21 1QL

J D Roach (Builders) Limited (Registered number: 04328340)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 209,871 17,197

CURRENT ASSETS
Stocks 143,116 46,519
Debtors 5 7,851 24,067
Cash at bank and in hand 117,990 365,059
268,957 435,645
CREDITORS
Amounts falling due within one year 6 157,526 212,007
NET CURRENT ASSETS 111,431 223,638
TOTAL ASSETS LESS CURRENT
LIABILITIES

321,302

240,835

CREDITORS
Amounts falling due after more than one
year

7

(92,143

)

-

PROVISIONS FOR LIABILITIES 8 (4,884 ) (3,134 )
NET ASSETS 224,275 237,701

CAPITAL AND RESERVES
Called up share capital 150 150
Retained earnings 224,125 237,551
SHAREHOLDERS' FUNDS 224,275 237,701

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

J D Roach (Builders) Limited (Registered number: 04328340)

Balance Sheet - continued
30 November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2024 and were signed on its behalf by:




Mr A J Roach - Director



Mr M W Roach - Director


J D Roach (Builders) Limited (Registered number: 04328340)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

J D Roach (Builders) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Plant and machinery - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on cost

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

J D Roach (Builders) Limited (Registered number: 04328340)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 700 20,924 30,992 550 53,166
Additions 183,625 417 15,750 - 199,792
Disposals - - (12,500 ) - (12,500 )
At 30 November 2023 184,325 21,341 34,242 550 240,458
DEPRECIATION
At 1 December 2022 - 13,500 22,332 137 35,969
Charge for year - 787 4,554 137 5,478
Eliminated on disposal - - (10,860 ) - (10,860 )
At 30 November 2023 - 14,287 16,026 274 30,587
NET BOOK VALUE
At 30 November 2023 184,325 7,054 18,216 276 209,871
At 30 November 2022 700 7,424 8,660 413 17,197

The freehold property was acquired in the current year and its value has not depreciated since acquisition. The directors will continue to review the property for impairment in future years.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 5,526 20,957
Other debtors 2,325 3,110
7,851 24,067

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 4,101 -
Trade creditors 29,671 29,752
Taxation and social security 36,161 74,948
Other creditors 87,593 107,307
157,526 212,007

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 92,143 -

J D Roach (Builders) Limited (Registered number: 04328340)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. PROVISIONS FOR LIABILITIES
30.11.23 30.11.22
£    £   
Deferred tax
Accelerated capital allowances 4,884 3,134

Deferred
tax
£   
Balance at 1 December 2022 3,134
Charge to Income Statement during year 1,750
Balance at 30 November 2023 4,884