IRIS Accounts Production v25.1.4.42 07117519 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07117519 2024-03-31 07117519 2025-03-31 07117519 2024-04-01 2025-03-31 07117519 2023-03-31 07117519 2023-04-01 2024-03-31 07117519 2024-03-31 07117519 ns15:EnglandWales 2024-04-01 2025-03-31 07117519 ns14:PoundSterling 2024-04-01 2025-03-31 07117519 ns10:Director1 2024-04-01 2025-03-31 07117519 ns10:Director2 2024-04-01 2025-03-31 07117519 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07117519 ns10:SmallEntities 2024-04-01 2025-03-31 07117519 ns10:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07117519 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 07117519 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07117519 ns10:FullAccounts 2024-04-01 2025-03-31 07117519 1 2024-04-01 2025-03-31 07117519 ns10:CompanySecretary1 2024-04-01 2025-03-31 07117519 ns10:RegisteredOffice 2024-04-01 2025-03-31 07117519 ns5:CurrentFinancialInstruments 2025-03-31 07117519 ns5:CurrentFinancialInstruments 2024-03-31 07117519 ns5:Non-currentFinancialInstruments 2025-03-31 07117519 ns5:Non-currentFinancialInstruments 2024-03-31 07117519 ns5:ShareCapital 2025-03-31 07117519 ns5:ShareCapital 2024-03-31 07117519 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 07117519 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 07117519 ns5:NetGoodwill 2024-04-01 2025-03-31 07117519 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 07117519 ns5:FurnitureFittings 2024-04-01 2025-03-31 07117519 ns5:MotorVehicles 2024-04-01 2025-03-31 07117519 ns5:ComputerEquipment 2024-04-01 2025-03-31 07117519 ns5:NetGoodwill 2024-03-31 07117519 ns5:NetGoodwill 2025-03-31 07117519 ns5:NetGoodwill 2024-03-31 07117519 ns5:FurnitureFittings 2024-03-31 07117519 ns5:MotorVehicles 2024-03-31 07117519 ns5:ComputerEquipment 2024-03-31 07117519 ns5:FurnitureFittings 2025-03-31 07117519 ns5:MotorVehicles 2025-03-31 07117519 ns5:ComputerEquipment 2025-03-31 07117519 ns5:FurnitureFittings 2024-03-31 07117519 ns5:MotorVehicles 2024-03-31 07117519 ns5:ComputerEquipment 2024-03-31 07117519 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 07117519 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 07117519 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-31 07117519 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-03-31 07117519 1 ns10:Director1 2024-03-31 07117519 1 ns10:Director1 2023-03-31 07117519 1 ns10:Director1 2024-04-01 2025-03-31 07117519 1 ns10:Director1 2023-04-01 2024-03-31 07117519 1 ns10:Director1 2025-03-31 07117519 1 ns10:Director1 2024-03-31 07117519 ns10:Director2 2 2024-03-31 07117519 ns10:Director2 2 2023-03-31 07117519 ns10:Director2 2 2024-04-01 2025-03-31 07117519 ns10:Director2 2 2023-04-01 2024-03-31 07117519 ns10:Director2 2 2025-03-31 07117519 ns10:Director2 2 2024-03-31

REGISTERED NUMBER: 07117519 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Jar Roofing Limited

| Jar Roofing Limited (Registered number: 07117519) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 8 |

| Jar Roofing Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | J Rayner

| A Rayner

| SECRETARY: | P Rayner

| REGISTERED OFFICE: | 3 Berrymoor Court

| Northumberland Bus Park

| Cramlington

| Northumberland

| NE23 7RZ

| REGISTERED NUMBER: | 07117519 (England and Wales)

| ACCOUNTANTS: | AWS Accountancy Limited

| 3 Berrymoor Court

| Northumberland Business Park

| Cramlington

| Northumberland

| NE23 7RZ

| Jar Roofing Limited (Registered number: 07117519) |

Balance Sheet

31 March 2025

31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | 4,000 |  | 6,000 |  |

Tangible assets | 5 | 57,561 |  | 74,479 |  |

61,561 |  | 80,479 |  |

CURRENT ASSETS

Stocks | 6 | 4,320 |  | 4,910 |  |

Debtors | 7 | 290,569 |  | 251,201 |  |

Cash at bank | 119,078 |  | 148,880 |  |

413,967 |  | 404,991 |  |

CREDITORS

Amounts falling due within one year | 8 | 126,359 |  | 146,244 |  |

NET CURRENT ASSETS | 287,608 |  | 258,747 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 349,169 |  | 339,226 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 3,387 |  | 13,387 |  |

NET ASSETS | 345,782 |  | 325,839 |  |

CAPITAL AND RESERVES

Called up share capital | 150 |  | 150 |  |

Retained earnings | 345,632 |  | 325,689 |  |

SHAREHOLDERS' FUNDS | 345,782 |  | 325,839 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Jar Roofing Limited (Registered number: 07117519) |

Balance Sheet - continued

31 March 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2025 and were signed on its behalf by:

A Rayner - Director

J Rayner - Director

| Jar Roofing Limited (Registered number: 07117519) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Jar Roofing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 15% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Jar Roofing Limited (Registered number: 07117519) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2024 - 13 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 April 2024

| and 31 March 2025 | 20,000 |  |

| AMORTISATION

| At 1 April 2024 | 14,000 |  |

| Amortisation for year | 2,000 |  |

| At 31 March 2025 | 16,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4,000 |  |

| At 31 March 2024 | 6,000 |  |

5. | TANGIBLE FIXED ASSETS

Fixtures |

and | Motor | Computer |

fittings | vehicles | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1 April 2024 | 15,216 |  | 140,462 |  | 3,043 |  | 158,721 |  |

| Additions | - |  | - |  | 720 |  | 720 |  |

| At 31 March 2025 | 15,216 |  | 140,462 |  | 3,763 |  | 159,441 |  |

| DEPRECIATION

| At 1 April 2024 | 6,074 |  | 76,886 |  | 1,282 |  | 84,242 |  |

| Charge for year | 1,372 |  | 15,894 |  | 372 |  | 17,638 |  |

| At 31 March 2025 | 7,446 |  | 92,780 |  | 1,654 |  | 101,880 |  |

| NET BOOK VALUE

| At 31 March 2025 | 7,770 |  | 47,682 |  | 2,109 |  | 57,561 |  |

| At 31 March 2024 | 9,142 |  | 63,576 |  | 1,761 |  | 74,479 |  |

| Jar Roofing Limited (Registered number: 07117519) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | STOCKS

31.3.25 | 31.3.24 |

| £ | £

| Work-in-progress | 4,320 |  | 4,910 |  |

7. | DEBTORS

31.3.25 | 31.3.24 |

| £ | £

| Amounts falling due within one year:

| Trade debtors | 183,063 |  | 172,380 |  |

| Other debtors | 380 |  | 186 |  |

| Directors' loan accounts | 25,435 |  | 34,004 |  |

| Prepayments | 4,576 |  | 2,539 |  |

213,454 |  | 209,109 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 77,115 |  | 42,092 |  |

| Aggregate amounts | 290,569 |  | 251,201 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.3.25 | 31.3.24 |

| £ | £

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Trade creditors | 33,627 |  | 75,962 |  |

| Corporation Tax | 52,101 |  | 51,233 |  |

| Social security and other taxes | 8,288 |  | 7,774 |  |

| VAT | 21,098 |  | 127 |  |

| Other creditors | 75 |  | 614 |  |

| Accruals and deferred income | 1,170 |  | 534 |  |

126,359 |  | 146,244 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

31.3.25 | 31.3.24 |

| £ | £

| Bank loans - 2-5 years | 2,500 |  | 12,500 |  |

| Amounts owed to group undertakings | 887 |  | 887 |  |

3,387 |  | 13,387 |  |

| Jar Roofing Limited (Registered number: 07117519) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 | 31.3.24 |

| £ | £

| A Rayner

| Balance outstanding at start of year | 16,869 |  | 7,671 |  |

| Amounts advanced | 12,849 |  | 17,148 |  |

| Amounts repaid | (17,200 | ) | (7,950 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 12,518 |  | 16,869 |  |

| J Rayner

| Balance outstanding at start of year | 17,134 |  | 7,936 |  |

| Amounts advanced | 12,984 |  | 17,148 |  |

| Amounts repaid | (17,200 | ) | (7,950 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 12,918 |  | 17,134 |  |

| Jar Roofing Limited |

Report of the Accountants to the Directors of

Jar Roofing Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages one to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

AWS Accountancy Limited

3 Berrymoor Court

Northumberland Business Park

Cramlington

Northumberland

NE23 7RZ

3 September 2025