2023-08-012024-07-312024-07-31false13505850JCN ROOFING LTD2024-10-09iso4217:GBPxbrli:pure135058502023-08-01135058502024-07-31135058502023-08-012024-07-31135058502022-08-01135058502023-07-31135058502022-08-012023-07-3113505850bus:SmallEntities2023-08-012024-07-3113505850bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3113505850bus:FullAccounts2023-08-012024-07-3113505850bus:PrivateLimitedCompanyLtd2023-08-012024-07-3113505850core:WithinOneYear2024-07-3113505850core:AfterOneYear2024-07-3113505850core:WithinOneYear2023-07-3113505850core:AfterOneYear2023-07-3113505850core:ShareCapital2024-07-3113505850core:SharePremium2024-07-3113505850core:RevaluationReserve2024-07-3113505850core:OtherReservesSubtotal2024-07-3113505850core:RetainedEarningsAccumulatedLosses2024-07-3113505850core:ShareCapital2023-07-3113505850core:SharePremium2023-07-3113505850core:RevaluationReserve2023-07-3113505850core:OtherReservesSubtotal2023-07-3113505850core:RetainedEarningsAccumulatedLosses2023-07-3113505850core:LandBuildings2024-07-3113505850core:PlantMachinery2024-07-3113505850core:Vehicles2024-07-3113505850core:FurnitureFittings2024-07-3113505850core:OfficeEquipment2024-07-3113505850core:NetGoodwill2024-07-3113505850core:IntangibleAssetsOtherThanGoodwill2024-07-3113505850core:ListedExchangeTraded2024-07-3113505850core:UnlistedNon-exchangeTraded2024-07-3113505850core:LandBuildings2023-07-3113505850core:PlantMachinery2023-07-3113505850core:Vehicles2023-07-3113505850core:FurnitureFittings2023-07-3113505850core:OfficeEquipment2023-07-3113505850core:NetGoodwill2023-07-3113505850core:IntangibleAssetsOtherThanGoodwill2023-07-3113505850core:ListedExchangeTraded2023-07-3113505850core:UnlistedNon-exchangeTraded2023-07-3113505850core:LandBuildings2023-08-012024-07-3113505850core:PlantMachinery2023-08-012024-07-3113505850core:Vehicles2023-08-012024-07-3113505850core:FurnitureFittings2023-08-012024-07-3113505850core:OfficeEquipment2023-08-012024-07-3113505850core:NetGoodwill2023-08-012024-07-3113505850core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3113505850core:ListedExchangeTraded2023-08-012024-07-3113505850core:UnlistedNon-exchangeTraded2023-08-012024-07-3113505850core:MoreThanFiveYears2023-08-012024-07-3113505850core:Non-currentFinancialInstruments2024-07-3113505850core:Non-currentFinancialInstruments2023-07-3113505850dpl:CostSales2023-08-012024-07-3113505850dpl:DistributionCosts2023-08-012024-07-3113505850core:LandBuildings2023-08-012024-07-3113505850core:PlantMachinery2023-08-012024-07-3113505850core:Vehicles2023-08-012024-07-3113505850core:FurnitureFittings2023-08-012024-07-3113505850core:OfficeEquipment2023-08-012024-07-3113505850dpl:AdministrativeExpenses2023-08-012024-07-3113505850core:NetGoodwill2023-08-012024-07-3113505850core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3113505850dpl:GroupUndertakings2023-08-012024-07-3113505850dpl:ParticipatingInterests2023-08-012024-07-3113505850dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3113505850core:ListedExchangeTraded2023-08-012024-07-3113505850dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3113505850core:UnlistedNon-exchangeTraded2023-08-012024-07-3113505850dpl:CostSales2022-08-012023-07-3113505850dpl:DistributionCosts2022-08-012023-07-3113505850core:LandBuildings2022-08-012023-07-3113505850core:PlantMachinery2022-08-012023-07-3113505850core:Vehicles2022-08-012023-07-3113505850core:FurnitureFittings2022-08-012023-07-3113505850core:OfficeEquipment2022-08-012023-07-3113505850dpl:AdministrativeExpenses2022-08-012023-07-3113505850core:NetGoodwill2022-08-012023-07-3113505850core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3113505850dpl:GroupUndertakings2022-08-012023-07-3113505850dpl:ParticipatingInterests2022-08-012023-07-3113505850dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3113505850core:ListedExchangeTraded2022-08-012023-07-3113505850dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3113505850core:UnlistedNon-exchangeTraded2022-08-012023-07-3113505850core:NetGoodwill2024-07-3113505850core:IntangibleAssetsOtherThanGoodwill2024-07-3113505850core:LandBuildings2024-07-3113505850core:PlantMachinery2024-07-3113505850core:Vehicles2024-07-3113505850core:FurnitureFittings2024-07-3113505850core:OfficeEquipment2024-07-3113505850core:AfterOneYear2024-07-3113505850core:WithinOneYear2024-07-3113505850core:ListedExchangeTraded2024-07-3113505850core:UnlistedNon-exchangeTraded2024-07-3113505850core:ShareCapital2024-07-3113505850core:SharePremium2024-07-3113505850core:RevaluationReserve2024-07-3113505850core:OtherReservesSubtotal2024-07-3113505850core:RetainedEarningsAccumulatedLosses2024-07-3113505850core:NetGoodwill2023-07-3113505850core:IntangibleAssetsOtherThanGoodwill2023-07-3113505850core:LandBuildings2023-07-3113505850core:PlantMachinery2023-07-3113505850core:Vehicles2023-07-3113505850core:FurnitureFittings2023-07-3113505850core:OfficeEquipment2023-07-3113505850core:AfterOneYear2023-07-3113505850core:WithinOneYear2023-07-3113505850core:ListedExchange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JCN ROOFING LTD

Registered Number
13505850
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

JCN ROOFING LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

NEVARD, John Cowley

Registered Address

Lower Flat
118 Orchard Road
Southsea
PO4 0AD

Registered Number

13505850 (England and Wales)
JCN ROOFING LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-3,667
Tangible assets41,5202,027
1,5205,694
Current assets
Debtors32,10018,300
Cash at bank and on hand23,51612,599
55,61630,899
Creditors amounts falling due within one year5(49,060)(29,674)
Net current assets (liabilities)6,5561,225
Total assets less current liabilities8,0766,919
Net assets8,0766,919
Capital and reserves
Profit and loss account8,0766,919
Shareholders' funds8,0766,919
The financial statements were approved and authorised for issue by the Director on 9 October 2024, and are signed on its behalf by:
NEVARD, John Cowley
Director
Registered Company No. 13505850
JCN ROOFING LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 August 2311,00011,000
At 31 July 2411,00011,000
Amortisation and impairment
At 01 August 237,3337,333
Charge for year3,6673,667
At 31 July 2411,00011,000
Net book value
At 31 July 24--
At 31 July 233,6673,667
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 August 233,6033,603
At 31 July 243,6033,603
Depreciation and impairment
At 01 August 231,5761,576
Charge for year507507
At 31 July 242,0832,083
Net book value
At 31 July 241,5201,520
At 31 July 232,0272,027
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties1815,338
Taxation and social security22,29214,336
Accrued liabilities and deferred income26,750-
Total49,06029,674