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REGISTERED NUMBER: 04590095 (England and Wales)

















Unaudited Financial Statements for the Year Ended 30 November 2023

for

James Lucas Building & Roofing Services
Ltd

James Lucas Building & Roofing Services
Ltd (Registered number: 04590095)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


James Lucas Building & Roofing Services
Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr J M Lucas
Mrs T Lucas





SECRETARY: Mr J M Lucas





REGISTERED OFFICE: 19 Crimicar Lane
Sheffield
South Yorkshire
S10 4FA





REGISTERED NUMBER: 04590095 (England and Wales)





ACCOUNTANTS: Sutton McGrath Hartley Ltd
Chartered Accountants
5 Westbrook Court
Sharrowvale Road
Sheffield
South Yorkshire
S11 8YZ

James Lucas Building & Roofing Services
Ltd (Registered number: 04590095)

Statement of Financial Position
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 7,076 8,933

CURRENT ASSETS
Debtors 5 8,994 15,181
Cash at bank 5,137 2,302
14,131 17,483
CREDITORS
Amounts falling due within one year 6 14,922 17,194
NET CURRENT (LIABILITIES)/ASSETS (791 ) 289
TOTAL ASSETS LESS CURRENT LIABILITIES 6,285 9,222

CREDITORS
Amounts falling due after more than one year 7 5,367 8,167
NET ASSETS 918 1,055

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 818 955
SHAREHOLDERS' FUNDS 918 1,055

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.

James Lucas Building & Roofing Services
Ltd (Registered number: 04590095)

Statement of Financial Position - 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 30 August 2024 and were signed on its behalf by:





Mr J M Lucas - Director


James Lucas Building & Roofing Services
Ltd (Registered number: 04590095)

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

1. STATUTORY INFORMATION

James Lucas Building & Roofing Services Ltd 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
Revenue 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.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

James Lucas Building & Roofing Services
Ltd (Registered number: 04590095)

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

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 2,739 116 16,590 1,265 20,710
Additions 444 - - - 444
Disposals - - (7,595 ) - (7,595 )
At 30 November 2023 3,183 116 8,995 1,265 13,559
DEPRECIATION
At 1 December 2022 2,228 80 8,778 691 11,777
Charge for year 121 6 1,953 86 2,166
Eliminated on disposal - - (7,460 ) - (7,460 )
At 30 November 2023 2,349 86 3,271 777 6,483
NET BOOK VALUE
At 30 November 2023 834 30 5,724 488 7,076
At 30 November 2022 511 36 7,812 574 8,933

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,660 7,454
Directors' current accounts 4,167 7,106
Prepayments 1,167 621
8,994 15,181

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,800 5,250
Trade creditors 3,786 2,049
Tax 4,909 6,392
Credit Card 1,127 1,653
Accrued expenses 2,300 1,850
14,922 17,194

James Lucas Building & Roofing Services
Ltd (Registered number: 04590095)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 5,367 5,600
Bank loans - 2-5 years - 2,567
5,367 8,167

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
Mr J M Lucas
Balance outstanding at start of year 7,106 9,111
Amounts advanced 50,760 40,053
Amounts repaid (53,699 ) (42,058 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,167 7,106