REGISTERED NUMBER: 11978923 (England and Wales)

Financial Statements for the Year Ended 31 May 2025

for

J&FREITAS BUILDERS & PLUMBERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J D Barros Sousa

J C F DE FREITAS

SECRETARY:

J D B SOUSA

REGISTERED OFFICE:

45 HASLEMERE AVENUE

CROYDON

Surrey

CR4 3BA

REGISTERED NUMBER:

11978923 (England and Wales)

ACCOUNTANTS:

A.B.K ACCOUNTANCY SERVICES

59 ASHEN GROVE

WIMBLEDON PARK

London

SW19 8BL

FIXED ASSETS

Tangible assets

4

2,208

7,177

CURRENT ASSETS

Stocks

34,773

34,635

Debtors

5

7,389

-

Cash at bank and in hand

82,909

105,118

125,071

139,753

CREDITORS

Amounts falling due within one year

6

100,242

111,681

NET CURRENT ASSETS

24,829

28,072

TOTAL ASSETS LESS CURRENT LIABILITIES

27,037

35,249

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

26,937

35,149

SHAREHOLDERS' FUNDS

27,037

35,249

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

J C F DE FREITAS - Director

1.	STATUTORY INFORMATION

J&FREITAS BUILDERS & PLUMBERS LTD 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.

Tangible fixed assets

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

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

and 31 May 2025

1,203

19,874

658

21,735

DEPRECIATION

At 1 June 2024

1,203

12,697

658

14,558

Charge for year

-

4,969

-

4,969

At 31 May 2025

1,203

17,666

658

19,527

NET BOOK VALUE

At 31 May 2025

-

2,208

-

2,208

At 31 May 2024

-

7,177

-

7,177

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

7,389

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

59,336

60,698

Tax

6,037

10,191

Social security and other taxes

543

478

Directors' current accounts

33,046

39,024

Accruals

1,280

1,290

100,242

111,681