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John Usher Building Contractor Limited

Unaudited financial statements

30 April 2025

Company Registration Number 04742598

John Usher Building Contractor Limited

Financial statements

year ended 30 April 2025

Contents | Pages

Balance sheet | 1 to 2

Notes to the financial statements | 3 to 6

John Usher Building Contractor Limited

Balance sheet

30 April 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 6 | 47,642 | 55,717

Current assets

Stocks | 15,043 | 5,008
Debtors | 7 | 9,652 | 6,088
Cash at bank and in hand | – | 955
| -------- | --------
| 24,695 | 12,051

Creditors: amounts falling due within one year | 8 | 71,107 | 76,826
| -------- | --------
Net current liabilities | 46,412 | 64,775
| -------- | --------
Total assets less current liabilities | 1,230 | ( 9,058)

Creditors: amounts falling due after more than one year | 9 | 815 | 5,715
| ------- | --------
Net assets/(liabilities) | 415 | ( 14,773)
| ------- | --------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 315 | ( 14,873)
| ---- | --------
Shareholders funds/(deficit) | 415 | ( 14,773)
| ---- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

John Usher Building Contractor Limited

Balance sheet (continued)

30 April 2025
These financial statements were approved by the board of directors and authorised for issue on 23 September 2025 , and are signed on behalf of the board by:

Mr J B Usher
Director

Company registration number: 04742598

John Usher Building Contractor Limited

Notes to the financial statements

year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Chesnut Lodge, High Street, East Markham, Nottinghamshire, NG22 0QL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15% reducing balance
| Fixtures and fittings | - | 15% reducing balance
| Motor vehicles | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Intangible assets

| Goodwill
| £

Cost |
At 1 May 2024 and 30 April 2025 | 15,000
| --------
Amortisation |
At 1 May 2024 and 30 April 2025 | 15,000
| --------
Carrying amount |
At 30 April 2025 | –
| --------
At 30 April 2024 | –
| --------

6. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £

Cost |  |  |  |  |
At 1 May 2024 | 14,669 | 63,866 | 2,436 | 54,219 | 135,190
Additions | – | 600 | – | 467 | 1,067
Disposals | – | ( 135) | – | ( 22,100) | ( 22,235)
| -------- | -------- | ------- | -------- | ---------
At 30 April 2025 | 14,669 | 64,331 | 2,436 | 32,586 | 114,022
| -------- | -------- | ------- | -------- | ---------
Depreciation |  |  |  |  |
At 1 May 2024 | – | 49,001 | 676 | 29,796 | 79,473
Charge for the year | – | 2,309 | 264 | 6,164 | 8,737
Disposals | – | ( 64) | – | ( 21,766) | ( 21,830)
| -------- | -------- | ------- | -------- | ---------
At 30 April 2025 | – | 51,246 | 940 | 14,194 | 66,380
| -------- | -------- | ------- | -------- | ---------
Carrying amount |  |  |  |  |
At 30 April 2025 | 14,669 | 13,085 | 1,496 | 18,392 | 47,642
| -------- | -------- | ------- | -------- | ---------
At 30 April 2024 | 14,669 | 14,865 | 1,760 | 24,423 | 55,717
| -------- | -------- | ------- | -------- | ---------

7. Debtors

| 2025 | 2024
| £ | £

Trade debtors | 9,310 | 6,088
Other debtors | 342 | –
| ------- | -------
| 9,652 | 6,088
| ------- | -------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £

Bank loans and overdrafts | 6,457 | 4,565
Trade creditors | 8,301 | 9,503
Social security and other taxes | – | 270
Other creditors | 56,349 | 62,488
| -------- | --------
| 71,107 | 76,826
| -------- | --------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £

Bank loans and overdrafts | 815 | 5,715
| ---- | -------

10. Related party transactions
The company was under the control of Mr J B & Mrs K Usher throughout the current and previous year as they jointly own the entire issued share capital.