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Company Registration No. 12913070 (England and Wales)
JD Building & Maintenance Ltd Unaudited accounts for the year ended 30 September 2024
JD Building & Maintenance Ltd Unaudited accounts Contents
Page
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JD Building & Maintenance Ltd Company Information for the year ended 30 September 2024
Directors
J Jackson M Jackson
Company Number
12913070 (England and Wales)
Registered Office
61 Plodder Lane Farnworth Bolton BL4 0BX
Accountants
Daniel Sam Limited 61 Plodder Lane Farnworth Bolton BL4 0BX
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JD Building & Maintenance Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,690 
13,200 
Current assets
Debtors
988 
5 
Cash at bank and in hand
7,745 
15,784 
8,733 
15,789 
Creditors: amounts falling due within one year
(20,528)
(18,474)
Net current liabilities
(11,795)
(2,685)
Total assets less current liabilities
895 
10,515 
Provisions for liabilities
Deferred tax
(1,476)
(2,508)
Net (liabilities)/assets
(581)
8,007 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(582)
8,006 
Shareholders' funds
(581)
8,007 
For the year ending 30 September 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2025 and were signed on its behalf by
J Jackson Director Company Registration No. 12913070
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JD Building & Maintenance Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
JD Building & Maintenance Ltd is a private company, limited by shares, registered in England and Wales, registration number 12913070. The registered office is 61 Plodder Lane, Farnworth, Bolton, BL4 0BX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost
Computer equipment
20% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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JD Building & Maintenance Ltd Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
30,508 
- 
184 
30,692 
Additions
285 
6,000 
- 
6,285 
At 30 September 2024
30,793 
6,000 
184 
36,977 
Depreciation
At 1 October 2023
17,381 
- 
111 
17,492 
Charge for the year
6,158 
600 
37 
6,795 
At 30 September 2024
23,539 
600 
148 
24,287 
Net book value
At 30 September 2024
7,254 
5,400 
36 
12,690 
At 30 September 2023
13,127 
- 
73 
13,200 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
988 
5 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,762 
3,267 
Trade creditors
955 
- 
Taxes and social security
- 
2,884 
Loans from directors
17,811 
12,323 
20,528 
18,474 
7
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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