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Registered Number: 09492774


 

 

 


Unaudited Financial Statements


for the year ended 31 March 2025

for

JDMA PAVING AND LANDSCAPING LIMITED

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 4 133,361    120,507 
133,361    120,507 
Current assets      
Debtors 5 169,409    96,695 
Cash at bank and in hand (26,291)   (23,126)
143,118    73,569 
Creditors: amount falling due within one year 6 (214,006)   (98,695)
Net current assets (70,888)   (25,126)
 
Total assets less current liabilities 62,473    95,381 
Creditors: amount falling due after more than one year 7 (61,913)   (46,967)
Accruals and deferred income   (47,841)
Provisions for liabilities 8   (443)
Net assets 560    130 
 

Capital and reserves
     
Called up share capital 9 1    1 
Profit and loss account 559    129 
Shareholders' funds 560    130 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 06 June 2025 and were signed by:


-------------------------------
Joseph ATTENBORROW
Director
1
General Information
JDMA PAVING AND LANDSCAPING LIMITED is a private company, limited by shares, registered in , registration number 09492774, registration address 13 THE CLOSE, NORWICH ENGLAND, NR1 4DS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Computer Equipment 20% Straight Line
2.

Directors' Emoluments

2025
£
  2024
£
Administrative Expenses
Directors Salaries 12,570    12,570 
Directors Pension Contributions 2,400   
14,970    12,570 

3.

Average number of employees

Average number of employees during the year was 14 (2024 : 11).
4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2024 280,606    50,230    1,036    331,872 
Additions 12,200    65,562    735    78,497 
Disposals (14,962)   (12,235)     (27,197)
At 31 March 2025 277,844    103,557    1,771    383,172 
Depreciation
At 01 April 2024 175,056    35,273    1,036    211,365 
Charge for year 39,270    15,801    98    55,169 
On disposals (4,488)   (12,235)     (16,723)
At 31 March 2025 209,838    38,839    1,134    249,811 
Net book values
Closing balance as at 31 March 2025 68,006    64,718    637    133,361 
Opening balance as at 01 April 2024 105,550    14,957      120,507 


5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 83,193    31,419 
Prepayments & Accrued Income 4,735    500 
Other Debtors 30,976    18,976 
Directors' Current Accounts 50,505    45,800 
169,409    96,695 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 58,482   
Bank Loans & Overdrafts (Secured) 19,983    16,250 
Corporation Tax 13,274    12,395 
PAYE & Social Security 9,837    17,185 
CIS Control Account 500    177 
Accrued Expenses   538 
Other Creditors 72,757    1,828 
Obligations under HP/Financial Leases 27,489    31,234 
VAT 11,684    19,088 
214,006    98,695 

7.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts (secured) 6,759    13,645 
Obligations Under HP/Financial Leases 55,154    33,322 
61,913    46,967 

8.

Provisions for liabilities

2025
£
  2024
£
Pension Provisions   443 
  443 

9.

Share Capital

Authorised
1 Class A share of £1.00 each
Allotted, called up and fully paid
2025
£
  2024
£
1 Class A share of £1.00 each  
 

2