REGISTERED NUMBER: 03728906 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

J D EXCAVATIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Allen

Mrs J Allen

SECRETARY:

Mrs J Allen

REGISTERED OFFICE:

Windmill Barn

Braybrooke Road

Great Oxendon

Market Harborough

Leicestershire

LE16 8LU

REGISTERED NUMBER:

03728906 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants

25 Station Road

Hinckley

Leicestershire

LE10 1AP

FIXED ASSETS

Tangible assets

4

41,745

77,447

CURRENT ASSETS

Debtors

5

170,024

227,943

Cash at bank

144,374

378,064

314,398

606,007

CREDITORS

Amounts falling due within one year

6

60,937

82,618

NET CURRENT ASSETS

253,461

523,389

TOTAL ASSETS LESS CURRENT LIABILITIES

295,206

600,836

CREDITORS

Amounts falling due after more than one year

7

-

(10,510

)

PROVISIONS FOR LIABILITIES

-

(19,361

)

NET ASSETS

295,206

570,965

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

295,204

570,963

295,206

570,965

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 11 November 2025 and were signed on its behalf by:

Mrs J Allen - Director

1.	STATUTORY INFORMATION

J D Excavations 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.

Tangible fixed assets

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

Equipment,furniture & fittings- 25% reducing balance

Commercial vehicles - 25% reducing balance

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 July 2024

354,442

116,384

470,826

Disposals

(137,263

)

(21,058

)

(158,321

)

At 30 June 2025

217,179

95,326

312,505

DEPRECIATION

At 1 July 2024

317,169

76,210

393,379

Charge for year

5,688

10,044

15,732

Eliminated on disposal

(118,479

)

(19,872

)

(138,351

)

At 30 June 2025

204,378

66,382

270,760

NET BOOK VALUE

At 30 June 2025

12,801

28,944

41,745

At 30 June 2024

37,273

40,174

77,447

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

116,389

167,864

Other debtors

53,635

60,079

170,024

227,943

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,498

11,567

Trade creditors

13,507

17,253

Taxation and social security

28,130

4,225

Other creditors

8,802

49,573

60,937

82,618

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

10,510