John Blackley Building and Roofing Ltd

John Blackley Building and Roofing Ltd
Statement of Financial Position
As at 31 October 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	3	1,464	1,953
		1,464	1,953
Current assets
Stocks	4	-	5,225
Debtors: amounts falling due within one year	5	679	12,862
Cash at bank and in hand		-	1,897
		679	19,984
Creditors: amount falling due within one year	6	(7,517)	(894)
Net current assets		(6,838)	19,090

Total assets less current liabilities		(5,374)	21,043
Creditors: amount falling due after more than one year	7	(120,415)	(130,435)
Provisions for liabilities	8	(454)	(454)
Net assets		(126,243)	(109,846)

Capital and reserves
Called up share capital	9	2	2
Profit and loss account		(126,245)	(109,848)
Shareholders' funds		(126,243)	(109,846)

For the period ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 02 October 2025 and were signed by:

-------------------------------
John Blackley
Director

John Blackley Building and Roofing Ltd
Notes to the Financial Statements
For the Period 01 May 2023 to 31 October 2024

General Information

John Blackley Building and Roofing Ltd is a private company, limited by shares, registered in England and Wales, registration number 05766690, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 2 (2023 : 2).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 May 2023	3,205	50,580	1,355	55,140
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 October 2024	3,205	50,580	1,355	55,140
Depreciation
At 01 May 2023	2,985	49,246	956	53,187
Charge for period	55	334	100	489
On disposals	-	-	-	-
At 31 October 2024	3,040	49,580	1,056	53,676
Net book values
Closing balance as at 31 October 2024	165	1,000	299	1,464
Opening balance as at 01 May 2023	220	1,334	399	1,953

Stocks

	2024 £		2023 £
Raw Materials	-		5,225
	-		5,225

Debtors: amounts falling due within one year

	2024 £		2023 £
Other Debtors	679		12,862
	679		12,862

Creditors: amount falling due within one year

	2024 £	2023 £
Trade Creditors	-	894
Bank Loans & Overdrafts	7,517	-
	7,517	894

Creditors: amount falling due after more than one year

	2024 £	2023 £
Bank Loans & Overdrafts	20,921	31,620
Director Loan: John Blackley	99,494	98,815
	120,415	130,435

Provisions for liabilities

	2024 £		2023 £
Deferred Tax	454		454
	454		454

Share Capital

Authorised
2 Ordinary shares of £1.00 each

Allotted, called up and fully paid	2024 £		2023 £
2 Ordinary shares of £1.00 each	2		2
	2		2

Registered Number: 05766690
England and Wales
Filleted Accounts

for the period ended 31 October 2024
for
JOHN BLACKLEY BUILDING AND ROOFING LTD