REGISTERED NUMBER: 03925520 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

JAYMAR CONSTRUCTION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J B Jopson

SECRETARY:

Mrs K P Jopson

REGISTERED OFFICE:

Beckwith Barn

Warren Estate

Lordship Road

Writtle

Essex

CM1 3WT

REGISTERED NUMBER:

03925520 (England and Wales)

ACCOUNTANTS:

Lucentum Business Services Ltd

Beckwith Barn

Warren Estate

Lordship Road

Chelmsford

Essex

CM1 3WT

FIXED ASSETS

Tangible assets

5

7,835

7,253

CURRENT ASSETS

Stocks

450,943

793,894

Debtors

6

57,787

58,643

Investments

7

180,000

180,000

Cash at bank

57,626

7,356

746,356

1,039,893

CREDITORS

Amounts falling due within one year

8

592,522

743,403

NET CURRENT ASSETS

153,834

296,490

TOTAL ASSETS LESS CURRENT LIABILITIES

161,669

303,743

CREDITORS

Amounts falling due after more than one year

9

25,013

275,909

NET ASSETS

136,656

27,834

CAPITAL AND RESERVES

Called up share capital

12

1

1

Retained earnings

136,655

27,833

SHAREHOLDERS' FUNDS

136,656

27,834

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 director acknowledges his 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 director and authorised for issue on 9 December 2025 and were signed by:

J B Jopson - Director

1.	STATUTORY INFORMATION

Jaymar Construction 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Amounts are rounded to the nearest Pound (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the net value of building work done during the year, and the net amount of any property sales made and rents received during the year.

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

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Long-term contracts are assessed on a contract by contract basis and are reflected in the profit and loss account by recording turnover and related costs as contract activity progresses. where the outcome of each long-term contract can be assessed with reasonable certainty before its conclusion, the attributable profit is recognised in the profit and loss account as the difference between the reported turnover and related costs for that contract.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

22,716

Additions

1,833

At 31 March 2025

24,549

DEPRECIATION

At 1 April 2024

15,463

Charge for year

1,251

At 31 March 2025

16,714

NET BOOK VALUE

At 31 March 2025

7,835

At 31 March 2024

7,253

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by participating interests

5,000

5,000

Other debtors

40,000

40,000

VAT

9,137

11,899

Prepayments

3,650

1,744

57,787

58,643

7.	CURRENT ASSET INVESTMENTS

The other investments represents a beneficial interest in a jointly owned property.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,510

5,374

Trade creditors

8,915

8,846

Tax

34,014

139

Social security and other taxes

9,188

4,395

Other creditors and accruals

719

3,112

Directors' loan accounts

534,176

721,537

592,522

743,403

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,649

5,510

Bank loans - 2-5 years

17,818

17,378

Bank loans more 5 yr by instal

1,546

7,635

Mortgage

-

245,386

25,013

275,909

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,546

7,635

Mortgage

-

245,386

1,546

253,021

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

10,728

10,728

Between one and five years

4,470

15,198

15,198

25,926

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

30,523

35,897

Mortgage

-

245,386

30,523

281,283

The mortgage is secured by way of a debenture, fixed and floating charge over the undertaking present and future assets including properties.

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

13.	RELATED PARTY DISCLOSURES

Guilda Ltd

Mr Jopson is the shareholder. Mr & Mrs Jopson are directors

No transactions in the year

2025

2024

£

£

Amount due from related party at the balance sheet date

5,000

5,000

14.	ULTIMATE CONTROLLING PARTY

The company is controlled by it's director and shareholder, Mr J Jopson.