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Company registration number: 05801916
JBC COMMERCIAL ROOFING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 March 2025
JBC COMMERCIAL ROOFING LIMITED
Contents
Directors report
Accountant's report
Statement of financial position
Notes to the financial statements
JBC COMMERCIAL ROOFING LIMITED
Directors report
Year ended 31 March 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025.
Directors
The directors who served the company during the year were as follows:
Mr L. J. Burton
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 08 July 2025 and signed on behalf of the board by:
Mr L. J. Burton
Director
JBC COMMERCIAL ROOFING LIMITED
Report to the board of directors on the preparation of the
unaudited statutory financial statements of JBC Commercial Roofing Limited
Year ended 31 March 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2025 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
R M F Pola FCA
Jenemi Associates Limited
2 Low Road
Congham
Kings Lynn
Norfolk
PE32 1AE
8 July 2025
JBC COMMERCIAL ROOFING LIMITED
Statement of financial position
31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 6 126,405 130,015
_______ _______
126,405 130,015
Current assets
Debtors 7 542,358 599,071
Cash at bank and in hand 602,294 815,976
_______ _______
1,144,652 1,415,047
Creditors: amounts falling due
within one year 8 ( 751,150) ( 933,408)
_______ _______
Net current assets 393,502 481,639
_______ _______
Total assets less current liabilities 519,907 611,654
Creditors: amounts falling due
after more than one year 9 ( 3,446) ( 15,977)
_______ _______
Net assets 516,461 595,677
_______ _______
Capital and reserves
Called up share capital 10 1,000 1,000
Profit and loss account 515,461 594,677
_______ _______
Shareholders funds 516,461 595,677
_______ _______
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 08 July 2025 , and are signed on behalf of the board by:
Mr L. J. Burton
Director
Company registration number: 05801916
JBC COMMERCIAL ROOFING LIMITED
Notes to the financial statements
Year ended 31 March 2025
1. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
2. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 15 % reducing balance
Fittings fixtures and equipment - 15 % reducing balance
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
3. Turnover
The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.
4. Profit before taxation
Profit before taxation is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible assets 30,810 29,184
_______ _______
5. Tax on profit
Major components of tax expense
2025 2024
£ £
Current tax:
UK current tax expense 178,050 172,987
_______ _______
Tax on profit 178,050 172,987
_______ _______
6. Tangible assets
Plant and machinery Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 April 2024 29,687 59,584 174,983 264,254
Additions 16,585 10,615 - 27,200
_______ _______ _______ _______
At 31 March 2025 46,272 70,199 174,983 291,454
_______ _______ _______ _______
Depreciation
At 1 April 2024 14,979 31,245 88,015 134,239
Charge for the year 4,221 4,847 21,742 30,810
_______ _______ _______ _______
At 31 March 2025 19,200 36,092 109,757 165,049
_______ _______ _______ _______
Carrying amount
At 31 March 2025 27,072 34,107 65,226 126,405
_______ _______ _______ _______
At 31 March 2024 14,708 28,339 86,968 130,015
_______ _______ _______ _______
7. Debtors
2025 2024
£ £
Trade debtors 5,269 583,357
Amounts owed by group undertakings 521,670 520
Other debtors 15,419 15,194
_______ _______
542,358 599,071
_______ _______
8. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 505,772 312,449
Amounts owed to group undertakings - 250,000
Corporation tax 178,050 172,932
Social security and other taxes 47,903 177,148
Other creditors 19,425 20,879
_______ _______
751,150 933,408
_______ _______
9. Creditors: amounts falling due after more than one year
2025 2024
£ £
Other creditors 3,446 15,977
_______ _______
10. Called up share capital
Authorised share capital
2025 2024
No £ No £
Ordinary shares of £ 1.00 each 1,000 1,000 1,000 1,000
_______ _______ _______ _______
Issued, called up and fully paid
2025 2024
No £ No £
Ordinary shares of £ 1.00 each 1,000 1,000 1,000 1,000
_______ _______ _______ _______