REGISTERED NUMBER: 05733150 (England and Wales)

J D Construction (NW) Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Julie Anne Ball

David Ball

Registered office:

8 Haxey Walk

Horwich

Bolton

Greater Manchester

BL6 5HT

Registered number:

05733150 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

6,762

9,014

Current assets

Debtors

5

13,581

22,785

Cash at bank

13,096

2,824

26,677

25,609

Creditors

Amounts falling due within one year

6

30,222

30,939

Net current liabilities

(3,545

)

(5,330

)

Total assets less current liabilities

3,217

3,684

Creditors

Amounts falling due after more than one year

7

-

(1,032

)

Provisions for liabilities

9

(1,285

)

(1,712

)

Net assets

1,932

940

Capital and reserves

Called up share capital

10

100

100

Retained earnings

1,832

840

Shareholders' funds

1,932

940

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 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 1 October 2025 and were signed on its behalf by:

David Ball - Director

1.	Statutory information

J D Construction (NW) 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 for building contracting services , net of Value Added Tax.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

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

4.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 April 2024

and 31 March 2025

2,524

16,369

1,375

20,268

Depreciation

At 1 April 2024

2,480

7,399

1,375

11,254

Charge for year

9

2,243

-

2,252

At 31 March 2025

2,489

9,642

1,375

13,506

Net book value

At 31 March 2025

35

6,727

-

6,762

At 31 March 2024

44

8,970

-

9,014

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

897

4,951

Other debtors

12,684

17,834

13,581

22,785

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loan

256

3,067

Hire purchase contracts (see note 8)

521

3,123

Trade creditors

15,390

3,227

Taxation and social security

11,990

9,538

Other creditors

2,065

11,984

30,222

30,939

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loan

-

511

Hire purchase contracts (see note 8)

-

521

-

1,032

8.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

521

3,123

Between one and five years

-

521

521

3,644

Non-cancellable

operating leases

2025

2024

£

£

Within one year

5,178

5,702

Between one and five years

8,630

7,748

13,808

13,450

9.	Provisions for liabilities

2025

2024

£

£

Deferred tax

1,285

1,712

Deferred

tax

£

Balance at 1 April 2024

1,712

Credit to Statement of Income and Retained Earnings during year

(427

)

Balance at 31 March 2025

1,285

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

11.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

David Ball and Julie Anne Ball

Balance outstanding at start of year

17,587

20,659

Amounts advanced

25,026

14,928

Amounts repaid

(30,231

)

(18,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,382

17,587