REGISTERED NUMBER: 06098404 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

J & D McQuaid Ceramic Tiling Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D P McQuaid

SECRETARY:

D P McQuaid

REGISTERED OFFICE:

The Mews

Hounds Road

Chipping Sodbury

Bristol

BS37 6EE

BUSINESS ADDRESS:

107 Conygre Grove

Filton

BRISTOL

BS34 7DW

REGISTERED NUMBER:

06098404 (England and Wales)

ACCOUNTANTS:

Dolman's Chartered Accountants

The Mews

Hounds Road

Chipping Sodbury

Bristol

BS37 6EE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

68,957

43,260

68,957

43,260

CURRENT ASSETS

Stocks

4,000

4,000

Debtors

6

5,346

47,887

Cash at bank

290,392

342,822

299,738

394,709

CREDITORS

Amounts falling due within one year

7

50,472

49,522

NET CURRENT ASSETS

249,266

345,187

TOTAL ASSETS LESS CURRENT LIABILITIES

318,223

388,447

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

318,123

388,347

SHAREHOLDERS' FUNDS

318,223

388,447

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

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

The director acknowledges his 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.

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 director and authorised for issue on 26 September 2025 and were signed by:

D P McQuaid - Director

1.	STATUTORY INFORMATION

J & D McQuaid Ceramic Tiling 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.

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.

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.

Improvements to property

-

20% on cost

Equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

20,000

AMORTISATION

At 1 June 2024

and 31 May 2025

20,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

Equipment

fittings

£

£

£

COST

At 1 June 2024

6,408

1,437

6,481

Additions

-

-

-

Disposals

-

-

-

At 31 May 2025

6,408

1,437

6,481

DEPRECIATION

At 1 June 2024

6,408

1,154

6,138

Charge for year

-

71

86

Eliminated on disposal

-

-

-

At 31 May 2025

6,408

1,225

6,224

NET BOOK VALUE

At 31 May 2025

-

212

257

At 31 May 2024

-

283

343

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2024

94,393

10,803

119,522

Additions

69,974

-

69,974

Disposals

(50,466

)

-

(50,466

)

At 31 May 2025

113,901

10,803

139,030

DEPRECIATION

At 1 June 2024

54,572

7,990

76,262

Charge for year

22,127

703

22,987

Eliminated on disposal

(29,176

)

-

(29,176

)

At 31 May 2025

47,523

8,693

70,073

NET BOOK VALUE

At 31 May 2025

66,378

2,110

68,957

At 31 May 2024

39,821

2,813

43,260

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,275

36,474

Other debtors

2,071

11,413

5,346

47,887

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

535

12,411

Taxation and social security

6,518

5,737

Other creditors

43,419

31,374

50,472

49,522

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025

2024

£

£

D P McQuaid

Balance outstanding at start of year

(28,774

)

(28,841

)

Amounts advanced

-

67

Amounts repaid

(12,008

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(40,782

)

(28,774

)