JTC Roofing Contractors Limited

Registered number

03238882

Filleted Accounts

30 September 2025

JTC Roofing Contractors Limited
Registered number:		03238882
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		12,736			23,249

Current assets
Stocks		85,000			79,393
Debtors	4	299,938			358,403
Cash at bank and in hand		296,077			175,386
		681,015			613,182

Creditors: amounts falling due within one year	5	(191,375)			(179,234)

Net current assets			489,640			433,948

Total assets less current liabilities			502,376			457,197


Provisions for liabilities			(3,184)			(5,812)


Net assets			499,192			451,385

Capital and reserves
Called up share capital			2			2
Profit and loss account			499,190			451,383

Shareholder's funds			499,192			451,385

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T R Corser
Director
Approved by the board on 10 November 2025

JTC Roofing Contractors Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years
	Motor Vehicles	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			9		9


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	92,338		77,843		170,181
	Disposals	(4,801)		-		(4,801)
	At 30 September 2025	87,537		77,843		165,380

	Depreciation
	At 1 October 2024	87,930		59,002		146,932
	Charge for the year	1,469		9,044		10,513
	On disposals	(4,801)		-		(4,801)
	At 30 September 2025	84,598		68,046		152,644

	Net book value
	At 30 September 2025	2,939		9,797		12,736
	At 30 September 2024	4,408		18,841		23,249


4	Debtors			2025		2024
£					£

	Trade debtors			269,149		322,886
	Other debtors			30,789		35,517
				299,938		358,403


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			68,603		66,099
	Director's current account			26,612		32,758
	Taxation and social security costs			39,872		24,580
	Other creditors			56,288		55,797
				191,375		179,234


6	Other information

	JTC Roofing Contractors Limited is a private company limited by shares and incorporated in England. Its registered office is:
	10 Milford Close
	Narborough
	Leicester
	LE9 3FG