REGISTERED NUMBER: 10020838 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Jdw Rooflines Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J D Waterhouse

REGISTERED OFFICE:

20 Millbrook Court

West Bradford

United Kingdom

Lancashire

BB7 4TY

REGISTERED NUMBER:

10020838 (England and Wales)

ACCOUNTANTS:

CCW Limited

Chartered Accountants

295/297 Church Street

Blackpool

Lancashire

FY1 3PJ

FIXED ASSETS

Tangible assets

4

11,581

13,466

CURRENT ASSETS

Stocks

16,000

16,000

Debtors

5

59,569

43,863

Cash at bank

5,409

14,888

80,978

74,751

CREDITORS

Amounts falling due within one year

6

65,250

55,369

NET CURRENT ASSETS

15,728

19,382

TOTAL ASSETS LESS CURRENT LIABILITIES

27,309

32,848

CREDITORS

Amounts falling due after more than one year

7

(24,181

)

(29,675

)

PROVISIONS FOR LIABILITIES

(2,663

)

(2,559

)

NET ASSETS

465

614

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

365

514

465

614

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 31 December 2025 and were signed by:

Mr J D Waterhouse - Director

1.	STATUTORY INFORMATION

Jdw Rooflines 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

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.

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.

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

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

18,808

12,222

31,030

Additions

875

2,000

2,875

At 31 March 2025

19,683

14,222

33,905

DEPRECIATION

At 1 April 2024

10,497

7,067

17,564

Charge for year

2,971

1,789

4,760

At 31 March 2025

13,468

8,856

22,324

NET BOOK VALUE

At 31 March 2025

6,215

5,366

11,581

At 31 March 2024

8,311

5,155

13,466

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

9,790

6,006

Amounts owed by associates

36,943

37,044

Other debtors

-

680

Directors' loan accounts

12,501

-

Prepayments

335

133

59,569

43,863

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,448

5,508

Trade creditors

17,601

11,290

Tax

31,776

19,817

Social security and other taxes

7,535

16,118

Directors' loan accounts

-

33

Accrued expenses

2,890

2,603

65,250

55,369

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

5,349

5,459

Bank loans - 2-5 years

16,941

16,607

Bank loans more 5 yr by instal

1,891

7,609

24,181

29,675

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,891

7,609

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

Mr J D Waterhouse

Balance outstanding at start of year

(33

)

(302

)

Amounts advanced

55,923

49,297

Amounts repaid

(43,389

)

(49,028

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,501

(33

)

The director's overdrawn loan account was cleared by a bonus awarded in December 2025.