GJB JOINERY LTD


Director	BISHOP, Gareth David Jeffrey


Registered Address	7 West Parade
	Guiseley
	Leeds
	LS20 9EU


Registered Number	15423076 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		2,091
			2,091
Current assets
Debtors	4	5,871
Cash at bank and on hand		1,087
		6,958
Creditors amounts falling due within one year	5	(7,978)
Net current assets (liabilities)			(1,020)
Total assets less current liabilities			1,071
Creditors amounts falling due after one year	6		(664)
Provisions for liabilities	7		(397)
Net assets			10
Capital and reserves
Called up share capital			100
Profit and loss account			(90)
Shareholders' funds			10

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 September 2025, and are signed on its behalf by:

BISHOP, Gareth David Jeffrey
Director
Registered Company No. 15423076

GJB JOINERY LTD

Notes to the Financial Statements
for the period ended 31 January 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Current 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.

Current 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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Vehicles	25	-
Office Equipment	-	33

2.	Average number of employees


		2025
	Average number of employees during the year	2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
Additions	148	2,405	241	2,794
At 31 January 25	148	2,405	241	2,794
Depreciation and impairment
Charge for year	22	601	80	703
At 31 January 25	22	601	80	703
Net book value
At 31 January 25	126	1,804	161	2,091
At 17 January 24	-	-	-	-

4.	Debtors: amounts due within one year

		2025
		£
	Other debtors	5,871
	Total	5,871

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	1,425
	Bank borrowings and overdrafts	2,000
	Taxation and social security	3,157
	Accrued liabilities and deferred income	1,396
	Total	7,978

6.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	664
	Total	664

7.	Provisions for liabilities

		2025
		£
	Net deferred tax liability (asset)	397
	Total	397