1 February 2024 false No description of principal activity Taxfiler 2024.6 6051025business:PrivateLimitedCompanyLtd2024-02-012025-01-31 60510252024-01-31 60510252024-02-012025-01-31 6051025business:AuditExempt-NoAccountantsReport2024-02-012025-01-31 6051025business:FilletedAccounts2024-02-012025-01-31 60510252025-01-31 6051025business:Director12024-02-012025-01-31 6051025business:Director22024-02-012025-01-31 6051025business:RegisteredOffice2024-02-012025-01-31 60510252024-01-31 6051025core:WithinOneYear2025-01-31 6051025core:WithinOneYear2024-01-31 6051025core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 6051025core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 6051025core:RevaluationReservecore:PreviouslyStatedAmount2025-01-31 6051025core:RevaluationReservecore:PreviouslyStatedAmount2024-01-31 6051025core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 6051025core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 6051025core:PreviouslyStatedAmount2025-01-31 6051025core:PreviouslyStatedAmount2024-01-31 6051025business:SmallEntities2024-02-012025-01-31 6051025countries:EnglandWales2024-02-012025-01-31 6051025core:PlantMachinery2024-02-012025-01-31 6051025core:MotorVehicles2024-02-012025-01-31 6051025core:FurnitureFittings2024-02-012025-01-31 6051025core:ComputerEquipment2024-02-012025-01-31 6051025core:PlantMachinery2024-01-31 6051025core:MotorVehicles2024-01-31 6051025core:FurnitureFittings2024-01-31 6051025core:ComputerEquipment2024-01-31 6051025core:PlantMachinery2025-01-31 6051025core:MotorVehicles2025-01-31 6051025core:FurnitureFittings2025-01-31 6051025core:ComputerEquipment2025-01-31 60510252023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. 6051025 (England and Wales)
James Developments & Groundworks Ltd Unaudited accounts for the year ended 31 January 2025
James Developments & Groundworks Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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James Developments & Groundworks Ltd Company Information for the year ended 31 January 2025
Directors
Wayne James Stuart James
Company Number
6051025 (England and Wales)
Registered Office
The Lodge Allensbank Narberth Pembs SA67 8RF
Accountants
Ann Stephens & Co The Lodge Allensbank Narberth Pembs SA67 8RF
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James Developments & Groundworks Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
87,170 
104,475 
Current assets
Inventories
557,500 
300,000 
Debtors
5
110,684 
67,136 
Cash at bank and in hand
29,110 
150,108 
697,294 
517,244 
Creditors: amounts falling due within one year
6
(221,826)
(89,683)
Net current assets
475,468 
427,561 
Net assets
562,638 
532,036 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
267,500 
267,500 
Profit and loss account
295,136 
264,534 
Shareholders' funds
562,638 
532,036 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by
Wayne James Director Company Registration No. 6051025
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James Developments & Groundworks Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
James Developments & Groundworks Ltd is a private company, limited by shares, registered in England and Wales, registration number 6051025. The registered office is The Lodge, Allensbank, Narberth, Pembs, SA67 8RF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
20% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2024
284,416 
24,451 
3,293 
3,073 
315,233 
Additions
3,916 
- 
- 
- 
3,916 
At 31 January 2025
288,332 
24,451 
3,293 
3,073 
319,149 
Depreciation
At 1 February 2024
193,116 
13,627 
1,798 
2,217 
210,758 
Charge for the year
18,586 
2,165 
470 
- 
21,221 
At 31 January 2025
211,702 
15,792 
2,268 
2,217 
231,979 
Net book value
At 31 January 2025
76,630 
8,659 
1,025 
856 
87,170 
At 31 January 2024
91,300 
10,824 
1,495 
856 
104,475 
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James Developments & Groundworks Ltd Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,853 
- 
Trade debtors
82,809 
54,017 
Other debtors
25,022 
13,119 
110,684 
67,136 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
13,333 
23,333 
VAT
- 
5,180 
Taxes and social security
34,840 
14,119 
Other creditors
121,553 
43,263 
Loans from directors
50,000 
1,688 
Accruals
2,100 
2,100 
221,826 
89,683 
7
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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