Registered number
10356693
JNR Roofing Maintenance Ltd
Filleted Accounts
30 September 2023
JNR Roofing Maintenance Ltd
Registered number: 10356693
Balance Sheet
as at 30 September 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 42,666 24,634
Current assets
Debtors 4 196,036 149,219
Cash at bank and in hand - 315
196,036 149,534
Creditors: amounts falling due within one year 5 (200,029) (180,750)
Net current liabilities (3,993) (31,216)
Total assets less current liabilities 38,673 (6,582)
Creditors: amounts falling due after more than one year 6 (25,596) -
Net assets 13,077 (6,582)
Capital and reserves
Called up share capital 2 2
Profit and loss account 13,075 (6,584)
Shareholders' funds 13,077 (6,582)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Carvill
Director
Approved by the board on 26 September 2024
JNR Roofing Maintenance Ltd
Notes to the Accounts
for the year ended 30 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor Vehicles over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 5 5
3 Tangible fixed assets
Motor vehicles
£
Cost
At 1 October 2022 62,298
Additions 32,254
At 30 September 2023 94,552
Depreciation
At 1 October 2022 37,664
Charge for the year 14,222
At 30 September 2023 51,886
Net book value
At 30 September 2023 42,666
At 30 September 2022 24,634
4 Debtors 2023 2022
£ £
Trade debtors 82,999 81,850
Other debtors 113,037 67,369
196,036 149,219
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 76,983 88,955
Obligations under finance lease and hire purchase contracts 5,500 19,142
Trade creditors 81,038 38,634
Other creditors 36,508 34,019
200,029 180,750
6 Creditors: amounts falling due after one year 2023 2022
£ £
Obligations under finance lease and hire purchase contracts 25,596 -
7 Other information
JNR Roofing Maintenance Ltd is a private company limited by shares and incorporated in England. Its registered office is:
113 Park Road
Thackley
Bradford
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