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JWL Building & Roofing Ltd

Registered Number
06989039
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

JWL Building & Roofing Ltd
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Shirley, Michael

Registered Address

9 Meadowcroft
Alsager
Stoke-On-Trent
ST7 2QP

Registered Number

06989039 (England and Wales)
JWL Building & Roofing Ltd
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets416,45821,267
16,45821,267
Current assets
Debtors13,71510,886
Cash at bank and on hand8,84314,862
22,55825,748
Creditors amounts falling due within one year(26,042)(23,714)
Net current assets (liabilities)(3,484)2,034
Total assets less current liabilities12,97423,301
Creditors amounts falling due after one year(8,523)(18,595)
Provisions for liabilities(4,139)(4,139)
Net assets312567
Capital and reserves
Called up share capital11
Profit and loss account311566
Shareholders' funds312567
The financial statements were approved and authorised for issue by the Director on 28 May 2025, and are signed on its behalf by:
Shirley, Michael
Director
Registered Company No. 06989039
JWL Building & Roofing Ltd
Notes to the Financial Statements
for the year ended 31 August 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.
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 policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
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: Computer equipment 33% Straight line basis

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year33
3.Intangible assets

Total

£
Cost or valuation
At 01 September 2310,000
At 31 August 2410,000
Amortisation and impairment
At 01 September 2310,000
At 31 August 2410,000
Net book value
At 31 August 24-
At 31 August 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2358,673
Additions680
At 31 August 2459,353
Depreciation and impairment
At 01 September 2337,406
Charge for year5,489
At 31 August 2442,895
Net book value
At 31 August 2416,458
At 31 August 2321,267
5.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts-3,417
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Shirley, Michael9,97150,60648,69011,887
9,97150,60648,69011,887