Registered number
10144666
JSK Baker Roofing Limited
Filleted Accounts
30 April 2025
JSK Baker Roofing Limited
Registered number: 10144666
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 1,020 1,382
Current assets
Debtors 4 2,470 917
Cash at bank and in hand 32,171 55,184
34,641 56,101
Creditors: amounts falling due within one year 5 (16,409) (27,998)
Net current assets 18,232 28,103
Total assets less current liabilities 19,252 29,485
Provisions for liabilities (194) (275)
Net assets 19,058 29,210
Capital and reserves
Called up share capital 2 2
Profit and loss account 19,056 29,208
Shareholders' funds 19,058 29,210
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Baker
Director
Approved by the board on 7 July 2025
JSK Baker Roofing Limited
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
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
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment 20% straight line
Motor vehicles 20% straight line
Equipment 20% straight line
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 3 2
3 Tangible fixed assets
Office equipment Equipment Motor vehicles Total
£ £ £ £
Cost
At 1 May 2024 117 2,362 8,995 11,474
Additions - 738 - 738
At 30 April 2025 117 3,100 8,995 12,212
Depreciation
At 1 May 2024 10 1,837 8,245 10,092
Charge for the year 23 327 750 1,100
At 30 April 2025 33 2,164 8,995 11,192
Net book value
At 30 April 2025 84 936 - 1,020
At 30 April 2024 107 525 750 1,382
4 Debtors 2025 2024
£ £
Trade debtors - 468
Other debtors 2,470 449
2,470 917
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 4,553 4,045
Taxation and social security costs 11,666 23,577
Other creditors 190 376
16,409 27,998
6 Other information
JSK Baker Roofing Limited is a private company limited by shares and incorporated in England. Its registered office is:
20 Rollestone Road
Holbury
Southampton
Hampshire
SO45 2GB
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