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REGISTERED NUMBER: 04328340 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

J D Roach (Builders) Limited

J D Roach (Builders) Limited (Registered number: 04328340)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J D Roach (Builders) Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Mr A J Roach
Mr M W Roach





SECRETARY: Mrs J Roach





REGISTERED OFFICE: 14 Waterstead Lane
Whitby
North Yorkshire
YO21 1PF





REGISTERED NUMBER: 04328340 (England and Wales)





ACCOUNTANTS: Philip Burley & Co
Chartered Accountants
28 Bagdale
Whitby
YO21 1QL

J D Roach (Builders) Limited (Registered number: 04328340)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 206,435 209,871

CURRENT ASSETS
Stocks 14,660 143,116
Debtors 5 83,894 7,851
Cash at bank and in hand 101,451 117,990
200,005 268,957
CREDITORS
Amounts falling due within one year 6 144,930 157,526
NET CURRENT ASSETS 55,075 111,431
TOTAL ASSETS LESS CURRENT
LIABILITIES

261,510

321,302

CREDITORS
Amounts falling due after more than one
year

7

-

(92,143

)

PROVISIONS FOR LIABILITIES 8 (5,528 ) (4,884 )
NET ASSETS 255,982 224,275

CAPITAL AND RESERVES
Called up share capital 150 150
Retained earnings 255,832 224,125
SHAREHOLDERS' FUNDS 255,982 224,275

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

J D Roach (Builders) Limited (Registered number: 04328340)

Balance Sheet - continued
30 November 2024


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 Board of Directors and authorised for issue on 23 April 2025 and were signed on its behalf by:




Mr A J Roach - Director



Mr M W Roach - Director


J D Roach (Builders) Limited (Registered number: 04328340)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

J D Roach (Builders) Limited is a private company, limited by shares , registered in England and Wales. 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.
Freehold property - not provided
Plant and machinery - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

J D Roach (Builders) Limited (Registered number: 04328340)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 184,325 21,341 34,242 550 240,458
Additions - 1,167 - - 1,167
At 30 November 2024 184,325 22,508 34,242 550 241,625
DEPRECIATION
At 1 December 2023 - 14,287 16,026 274 30,587
Charge for year - 824 3,642 137 4,603
At 30 November 2024 - 15,111 19,668 411 35,190
NET BOOK VALUE
At 30 November 2024 184,325 7,397 14,574 139 206,435
At 30 November 2023 184,325 7,054 18,216 276 209,871

The freehold property was acquired in the current year and its value has not depreciated since acquisition. The directors will continue to review the property for impairment in future years.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 81,937 5,526
Other debtors 1,957 2,325
83,894 7,851

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts - 4,101
Trade creditors 47,579 29,671
Taxation and social security 73,178 36,161
Other creditors 24,173 87,593
144,930 157,526

J D Roach (Builders) Limited (Registered number: 04328340)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Bank loans - 92,143

8. PROVISIONS FOR LIABILITIES
30.11.24 30.11.23
£    £   
Deferred tax
Accelerated capital allowances 5,528 4,884

Deferred
tax
£   
Balance at 1 December 2023 4,884
Charge to Income Statement during year 644
Balance at 30 November 2024 5,528