JLD INSULATION LIMITED


Director	DUNHAM, James Lee


Registered Address	Rocky Mount
	Wood Bottom Lane
	Brighouse
	HD6 2QW


Registered Number	06791934 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,005		6,629
			5,005		6,629
Current assets
Debtors	4	10,281		29,864
Cash at bank and on hand		40,215		42,903
		50,496		72,767
Creditors amounts falling due within one year	5	(26,628)		(40,415)
Net current assets (liabilities)			23,868		32,352
Total assets less current liabilities			28,873		38,981
Creditors amounts falling due after one year	6		(14,575)		(17,480)
Provisions for liabilities	7		(951)		(1,259)
Net assets			13,347		20,242
Capital and reserves
Called up share capital			100		100
Profit and loss account			13,247		20,142
Shareholders' funds			13,347		20,242

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 18 September 2025, and are signed on its behalf by:

DUNHAM, James Lee
Director
Registered Company No. 06791934

JLD INSULATION LIMITED

Notes to the Financial Statements
for the year ended 31 March 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)
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	33

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	17,900	1,320	3,763	22,983
At 31 March 25	17,900	1,320	3,763	22,983
Depreciation and impairment
At 01 April 24	12,236	539	3,579	16,354
Charge for year	1,416	117	91	1,624
At 31 March 25	13,652	656	3,670	17,978
Net book value
At 31 March 25	4,248	664	93	5,005
At 31 March 24	5,664	781	184	6,629

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	5,908	12,107
Other debtors	4,373	17,757
Total	10,281	29,864

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7,353	14,039
Bank borrowings and overdrafts	2,764	2,764
Taxation and social security	10,430	22,732
Other creditors	6,081	880
Total	26,628	40,415

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	14,575	17,480
Total	14,575	17,480

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	951	1,259
Total	951	1,259