Josh Evans Building Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06426824 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

JOSH EVANS BUILDING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K M Evans

Mrs J H Evans

SECRETARY:

Mrs J H Evans

REGISTERED OFFICE:

98 Ryeworth Road

Charlton Kings

Cheltenham

Gloucestershire

GL52 6LT

REGISTERED NUMBER:

06426824 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Property, plant and equipment

4

525

581

CURRENT ASSETS

Inventories

350

298

Debtors

5

39,644

20,420

Cash at bank

2,143

8,954

42,137

29,672

CREDITORS

Amounts falling due within one year

6

42,093

29,910

NET CURRENT ASSETS/(LIABILITIES)

44

(238

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

569

343

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

369

143

SHAREHOLDERS' FUNDS

569

343

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

K M Evans - Director

1.	STATUTORY INFORMATION

Josh Evans Building Services 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 preparation

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.

Revenue

Revenue - described as turnover - is the value of goods provided to customers during the year, plus the value of work performed during the year with respect to services.

Revenue is recognised on the sale of goods when the goods are delivered and title has passed. Revenue is recognised on the provision of services on a percentage degree of completion basis calculated by reference to the time expensed compared to the total anticipated time.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Tools & equipment

-

20% on cost

Office equipment

-

33% on cost

Motor vehicles

-

7.5% on cost

Stocks

Stock and work in progress are valued at the lower of cost and net realisable value.

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation

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

Current taxation assets and liabilities are not discounted.

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

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

Going concern justification

The directors believe there are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Tools &

Office

Motor

equipment

vehicles

Totals

£

COST

At 1 January 2024

and 31 December 2024

2,443

375

750

3,568

DEPRECIATION

At 1 January 2024

2,443

375

169

2,987

Charge for year

-

56

At 31 December 2024

2,443

375

225

3,043

NET BOOK VALUE

At 31 December 2024

-

525

At 31 December 2023

-

581

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade debtors

6,152

5,094

Other debtors

9,036

4,462

Directors' current accounts

24,338

10,784

Prepayments

118

80

39,644

20,420

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade creditors

862

2,689

Corporation Tax

26,396

13,863

Social security and other taxes

1,189

-

VAT

10,496

Accrued expenses

3,150

2,862

42,093

29,910

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

K M Evans and Mrs J H Evans

Balance outstanding at start of year

10,783

(1,445

)

Amounts advanced

59,759

50,051

Amounts repaid

(46,204

)

(37,823

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

24,338

10,783

There are no set repayment terms on the above loan and interest is charged, where applicable, at the official HMRC rate.