Jumbo Building Systems Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04950080

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		205,130		231,244

			205,130		231,244
CURRENT ASSETS
Debtors	5	87,282		69,734
Investments	6	500		500
Cash at bank and in hand		60,819		41,901

		148,601		112,135
Creditors: Amounts Falling Due Within One Year	7	(67,409 )		(90,857 )

NET CURRENT ASSETS (LIABILITIES)			81,192		21,278

TOTAL ASSETS LESS CURRENT LIABILITIES			286,322		252,522

Creditors: Amounts Falling Due After More Than One Year	8		(121,043 )		(130,489 )

NET ASSETS			165,279		122,033

CAPITAL AND RESERVES
Called up share capital	9		2		2
Revaluation reserve	10		70,161		-
Profit and Loss Account			95,116		122,031

SHAREHOLDERS' FUNDS			165,279		122,033

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Jumbo Building Systems Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Philip Hastings Director	Miss Sarah Rooms Director
22/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Jumbo Building Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04950080 . The registered office is Unit 2 Mews Works, Station Road, Rotherham, South Yorkshire, S60 1JH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nil
Leasehold	Nil
Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	12.5% Reducing Balance
Computer Equipment	33% Straight Line

2.4. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Jumbo Building Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost or Valuation
As at 1 November 2024	220,000	738	31,852	8,091
Additions	-	-	-	-
Disposals	(200,000 )	-	-	-
Revaluation	180,000	-	-	-

As at 31 October 2025	200,000	738	31,852	8,091

Depreciation
As at 1 November 2024	-	704	21,776	6,957
Provided during the period	-	5	6,471	170

As at 31 October 2025	-	709	28,247	7,127

Net Book Value
As at 31 October 2025	200,000	29	3,605	964

As at 1 November 2024	220,000	34	10,076	1,134


	Computer Equipment	Total
	£	£
Cost or Valuation
As at 1 November 2024	31,799	292,480
Additions	798	798
Disposals	-	(200,000 )
Revaluation	-	180,000

As at 31 October 2025	32,597	273,278

Depreciation
As at 1 November 2024	31,799	61,236
Provided during the period	266	6,912

As at 31 October 2025	32,065	68,148

Net Book Value
As at 31 October 2025	532	205,130

As at 1 November 2024	-	231,244

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	63,905	68,331
Other debtors	23,377	1,403

	87,282	69,734

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Jumbo Building Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Current Asset Investments

	2025	2024
	£	£
Short term deposits	500	500

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	47,586	53,366
Bank loans and overdrafts	17,721	17,500
Other creditors	1,577	19,991
Taxation and social security	525	-

	67,409	90,857

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	88,876	96,822
Other creditors	-	1,500
Taxation and social security	32,167	32,167

	121,043	130,489

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 November 2024	-	122,031
Profit for year	-	83,085

Net investment property revaluation reserve	70,161	-

Other comprehensive income for the year	70,161	-

Total comprehensive income for the year	70,161	83,085

Dividends paid	-	(110,000)

As at 31 October 2025	70,161	95,116

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