Company registration number 04996567 (England and Wales)
J.L. Bardon Builders Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 December 2024
PAGES FOR FILING WITH REGISTRAR
J.L. Bardon Builders Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
J.L. Bardon Builders Limited
Statement Of Financial Position
as at 31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
13,871
16,389
Current assets
Debtors
16,091
4,070
Cash at bank and in hand
1,869
2,574
17,960
6,644
Creditors: amounts falling due within one year
(11,440)
(5,955)
Net current assets
6,520
689
Net assets
20,391
17,078
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
20,291
16,978
Total equity
20,391
17,078

For the financial year ended 31 December 2024 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 April 2025 and are signed on its behalf by:
J L Bardon
Director
Company registration number 04996567 (England and Wales)
J.L. Bardon Builders Limited
Notes to the financial statements
for the year ended 31 December 2024
- 2 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance
Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

J.L. Bardon Builders Limited
Notes to the financial statements (continued)
for the year ended 31 December 2024
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2024 and 31 December 2024
25,000
Amortisation and impairment
At 1 January 2024 and 31 December 2024
25,000
Carrying amount
At 31 December 2024
-
0
At 31 December 2023
-
0
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 January 2024 and 31 December 2024
19,997
1,985
21,982
Depreciation and impairment
At 1 January 2024
4,199
1,394
5,593
Depreciation charged in the year
2,370
148
2,518
At 31 December 2024
6,569
1,542
8,111
Carrying amount
At 31 December 2024
13,428
443
13,871
At 31 December 2023
15,798
591
16,389
5
Company information

J.L. Bardon Builders Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Park Gardens, Ossett, West Yorkshire, WF5 0LA.

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