1 December 2022 false Taxfiler 2024.5 13765850business:PrivateLimitedCompanyLtd2022-12-012023-11-30 137658502022-11-30 137658502022-12-012023-11-30 13765850business:AuditExemptWithAccountantsReport2022-12-012023-11-30 13765850business:FilletedAccounts2022-12-012023-11-30 137658502023-11-30 13765850business:Director12022-12-012023-11-30 13765850business:Director22022-12-012023-11-30 13765850business:RegisteredOffice2022-12-012023-11-30 137658502022-11-30 13765850core:WithinOneYear2023-11-30 13765850core:WithinOneYear2022-11-30 13765850core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 13765850core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 13765850core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 13765850core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 13765850core:PreviouslyStatedAmount2023-11-30 13765850core:PreviouslyStatedAmount2022-11-30 13765850business:SmallEntities2022-12-012023-11-30 13765850countries:EnglandWales2022-12-012023-11-30 13765850core:PlantMachinery2022-12-012023-11-30 13765850core:MotorVehicles2022-12-012023-11-30 13765850core:PlantMachinery2022-11-30 13765850core:MotorVehicles2022-11-30 13765850core:PlantMachinery2023-11-30 13765850core:MotorVehicles2023-11-30 137658502021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 13765850 (England and Wales)
JDM ROOFING & CARPENTRY LTD Unaudited accounts for the year ended 30 November 2023
JDM ROOFING & CARPENTRY LTD Unaudited accounts Contents
Page
- 2 -
JDM ROOFING & CARPENTRY LTD Company Information for the year ended 30 November 2023
Directors
Ian Sincock Gary Paddick
Company Number
13765850 (England and Wales)
Registered Office
5 New Houses Pleasant View Brynmenyn Bridgend CF32 9LB
Accountants
Richlands Accountancy Ltd Richlands Maesteg Road Tondu Bridgend CF32 9BT
- 3 -
JDM ROOFING & CARPENTRY LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,187 
8,250 
Current assets
Inventories
1,000 
1,000 
Debtors
1,800 
603 
Cash at bank and in hand
215 
11 
3,015 
1,614 
Creditors: amounts falling due within one year
(6,824)
(11,266)
Net current liabilities
(3,809)
(9,652)
Net assets/(liabilities)
2,378 
(1,402)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
2,376 
(1,404)
Shareholders' funds
2,378 
(1,402)
For the year ending 30 November 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 directors acknowledge their 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 of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by
Ian Sincock Director Company Registration No. 13765850
- 4 -
JDM ROOFING & CARPENTRY LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
JDM ROOFING & CARPENTRY LTD is a private company, limited by shares, registered in England and Wales, registration number 13765850. The registered office is 5 New Houses, Pleasant View, Brynmenyn, Bridgend, CF32 9LB.
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
These financial statements for the year ended 30 November 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 December 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
4,000 
7,000 
11,000 
At 30 November 2023
4,000 
7,000 
11,000 
Depreciation
At 1 December 2022
1,000 
1,750 
2,750 
Charge for the year
750 
1,313 
2,063 
At 30 November 2023
1,750 
3,063 
4,813 
Net book value
At 30 November 2023
2,250 
3,937 
6,187 
At 30 November 2022
3,000 
5,250 
8,250 
- 5 -
JDM ROOFING & CARPENTRY LTD Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
1,800 
603 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
1,310 
- 
Other creditors
- 
2,000 
Loans from directors
2,914 
9,266 
Accruals
2,600 
- 
6,824 
11,266 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 6 -