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Registered number: 06574499
J D Metals Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06574499
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 135,330 146,096
135,330 146,096
CURRENT ASSETS
Stocks 5 18,263 16,395
Debtors 6 3,534 3,573
Cash at bank and in hand 31,706 27,675
53,503 47,643
Creditors: Amounts Falling Due Within One Year 7 (80,222 ) (86,030 )
NET CURRENT ASSETS (LIABILITIES) (26,719 ) (38,387 )
TOTAL ASSETS LESS CURRENT LIABILITIES 108,611 107,709
Creditors: Amounts Falling Due After More Than One Year 8 (21,244 ) (36,226 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (10,766 ) (13,458 )
NET ASSETS 76,601 58,025
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 76,501 57,925
SHAREHOLDERS' FUNDS 76,601 58,025
Page 1
Page 2
For the year ending 30 April 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss J Guy
Director
Mr J Hannington
Director
12/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J D Metals Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06574499 . The registered office is Unit B5, Stafford Park 15, Telford, Shropshire, TF3 3BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Not depreciated
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2024 92,265 101,526 17,995 2,462 214,248
As at 30 April 2025 92,265 101,526 17,995 2,462 214,248
Depreciation
As at 1 May 2024 - 59,212 6,478 2,462 68,152
Provided during the period - 8,463 2,303 - 10,766
As at 30 April 2025 - 67,675 8,781 2,462 78,918
Net Book Value
As at 30 April 2025 92,265 33,851 9,214 - 135,330
As at 1 May 2024 92,265 42,314 11,517 - 146,096
5. Stocks
2025 2024
£ £
Stock 18,263 16,395
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,500 2,500
Other debtors 1,034 1,073
3,534 3,573
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 2,209
Bank loans and overdrafts 15,329 16,840
Corporation tax 30,933 40,034
Other taxes and social security 31,684 24,676
Other creditors 2,276 2,271
80,222 86,030
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 21,244 36,226
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 2,209
10. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2025 2024
£ £
Other timing differences 10,766 13,458
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 44,600 97,200
13. Ultimate Controlling Party
The company's ultimate controlling party is the directors by virtue of their ownership of 100% of the issued share capital in the company.
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