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REGISTERED NUMBER: SC439302 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

JEL ROOFING LIMITED

JEL ROOFING LIMITED (REGISTERED NUMBER: SC439302)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JEL ROOFING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: E Leonard





REGISTERED OFFICE: 53 Snaefell Avenue
Rutherglen
Glasgow
Lanarkshire
G73 5BL





REGISTERED NUMBER: SC439302 (Scotland)





ACCOUNTANT: John Murphy & Company (Scotland) Limited
Chartered Accountants
Castle Chambers
67 Main Street
Bothwell
Lanarkshire
G71 8ER

JEL ROOFING LIMITED (REGISTERED NUMBER: SC439302)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 63,935 14,918

CURRENT ASSETS
Debtors 5 62,154 48,108
Cash at bank 4,425 24,090
66,579 72,198
CREDITORS
Amounts falling due within one year 6 32,294 36,591
NET CURRENT ASSETS 34,285 35,607
TOTAL ASSETS LESS CURRENT
LIABILITIES

98,220

50,525

CREDITORS
Amounts falling due after more than one
year

7

(27,551

)

(13,084

)

PROVISIONS FOR LIABILITIES 8 (12,148 ) (2,835 )
NET ASSETS 58,521 34,606

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 58,520 34,605
SHAREHOLDERS' FUNDS 58,521 34,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 14 April 2025 and were signed by:



E Leonard - Director


JEL ROOFING LIMITED (REGISTERED NUMBER: SC439302)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

JEL Roofing Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 33% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

JEL ROOFING LIMITED (REGISTERED NUMBER: SC439302)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 8,816 165 44,033 3,548 56,562
Additions 2,670 - 66,881 - 69,551
Disposals - - (31,838 ) - (31,838 )
At 31 March 2025 11,486 165 79,076 3,548 94,275
DEPRECIATION
At 1 April 2024 4,482 164 33,688 3,310 41,644
Charge for year 2,338 - 14,690 188 17,216
Eliminated on disposal - - (28,520 ) - (28,520 )
At 31 March 2025 6,820 164 19,858 3,498 30,340
NET BOOK VALUE
At 31 March 2025 4,666 1 59,218 50 63,935
At 31 March 2024 4,334 1 10,345 238 14,918

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024 44,033
Additions 66,881
Disposals (31,838 )
At 31 March 2025 79,076
DEPRECIATION
At 1 April 2024 33,688
Charge for year 14,690
Eliminated on disposal (28,520 )
At 31 March 2025 19,858
NET BOOK VALUE
At 31 March 2025 59,218
At 31 March 2024 10,345

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 42,934 36,026
VAT 19,220 12,082
62,154 48,108

JEL ROOFING LIMITED (REGISTERED NUMBER: SC439302)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 6,000 8,850
Hire purchase contracts 8,351 6,799
Trade creditors 31,352 4,956
Corporation tax 14,273 19,810
Payroll taxation (30,720 ) (4,987 )
Wages control - (1,655 )
Directors' current accounts 313 133
Accrued charges 2,725 2,685
32,294 36,591

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans - 1-2 years 1,000 6,000
Bank loans - 2-5 years - 1,000
Hire purchase contracts 26,551 6,084
27,551 13,084

8. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 12,148 2,835

Deferred
tax
£   
Balance at 1 April 2024 2,835
Provided during year 9,313
Balance at 31 March 2025 12,148

9. ULTIMATE CONTROLLING PARTY

The controlling party is E Leonard.