| J & D Carpentry Services Ltd |
| Registered number: |
09285574 |
| Balance Sheet |
| as at 31 October 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
63,339 |
|
|
45,825 |
|
| Current assets |
| Debtors |
4 |
|
212,040 |
|
|
150,709 |
| Cash at bank and in hand |
|
|
78,205 |
|
|
89,200 |
|
|
|
290,245 |
|
|
239,909 |
|
| Creditors: amounts falling due within one year |
5 |
|
(76,238) |
|
|
(66,581) |
|
| Net current assets |
|
|
|
214,007 |
|
|
173,328 |
|
| Total assets less current liabilities |
|
|
|
277,346 |
|
|
219,153 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(48,418) |
|
|
(22,037) |
|
|
|
| Net assets |
|
|
|
228,928 |
|
|
197,116 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
228,828 |
|
|
197,016 |
|
| Shareholders' funds |
|
|
|
228,928 |
|
|
197,116 |
|
|
|
|
|
|
|
|
| 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 members have 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. |
|
|
|
|
| Mr D G Moy |
| Director |
| Approved by the board on 25.11.25 |
|
| J & D Carpentry Services Ltd |
| Notes to the Accounts |
| for the year ended 31 October 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 represents the net value of goods provided to customers and work carried out in respect of services provided to customers. |
|
|
Depreciation |
|
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. |
|
Fixtures, fittings, tools and equipment |
15% reducing balance |
|
Motor vehicle |
25% reducing balance |
|
|
|
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. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
4 |
|
4 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Fixtures fittings and equipment |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 November 2024 |
19,168 |
|
90,672 |
|
109,840 |
|
Additions |
2,456 |
|
37,400 |
|
39,856 |
|
Disposals |
- |
|
(24,128) |
|
(24,128) |
|
At 31 October 2025 |
21,624 |
|
103,944 |
|
125,568 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 November 2024 |
12,716 |
|
51,299 |
|
64,015 |
|
Charge for the year |
1,337 |
|
18,589 |
|
19,926 |
|
On disposals |
- |
|
(21,712) |
|
(21,712) |
|
At 31 October 2025 |
14,053 |
|
48,176 |
|
62,229 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 October 2025 |
7,571 |
|
55,768 |
|
63,339 |
|
At 31 October 2024 |
6,452 |
|
39,373 |
|
45,825 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
138 |
|
- |
|
Other debtors |
211,902 |
|
150,709 |
|
|
|
|
|
|
212,040 |
|
150,709 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Credit card balance |
402 |
|
1,141 |
|
Obligations under finance lease and hire purchase contracts |
- |
|
13,573 |
|
Trade creditors |
11,311 |
|
3,622 |
|
Taxation and social security costs |
48,524 |
|
34,201 |
|
Other creditors |
16,001 |
|
14,044 |
|
|
|
|
|
|
76,238 |
|
66,581 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Obligations under finance lease and hire purchase contracts |
48,418 |
|
22,037 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
J & D Carpentry Services Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
92 St Faiths Lane |
|
Norwich |
|
NR1 1NE |