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JEM BUILDING & CONSTRUCTION LIMITED

Registered Number
09626983
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

JEM BUILDING & CONSTRUCTION LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Director

MALKIN, James Edward

Registered Address

11 Beech Grove
Donington
Spalding
PE11 4XQ

Registered Number

09626983 (England and Wales)
JEM BUILDING & CONSTRUCTION LIMITED
Balance Sheet as at
30 June 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3-11,263
-11,263
Current assets
Debtors6,80813,511
Cash at bank and on hand6052,922
7,41316,433
Creditors amounts falling due within one year4(4,174)(7,707)
Net current assets (liabilities)3,2398,726
Total assets less current liabilities3,23919,989
Creditors amounts falling due after one year5(3,000)(2,806)
Net assets23917,183
Capital and reserves
Called up share capital11
Profit and loss account23817,182
Shareholders' funds23917,183
The financial statements were approved and authorised for issue by the Director on 23 July 2025, and are signed on its behalf by:
MALKIN, James Edward
Director
Registered Company No. 09626983
JEM BUILDING & CONSTRUCTION LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 July 241,68311,1943,45216,329
Disposals(1,683)(11,194)(3,452)(16,329)
Depreciation and impairment
At 01 July 248421,8662,3585,066
On disposals(842)(1,866)(2,358)(5,066)
Net book value
At 30 June 25----
At 30 June 248419,3281,09411,263
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables3213
Taxation and social security3,0627,566
Other creditors-128
Accrued liabilities and deferred income1,080-
Total4,1747,707
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts3,0002,806
Total3,0002,806