| Registered Number:04678652 |
For the year ended 28 February 2025
England and Wales
Unaudited Financial Statements
For the year ended 28 February 2025
Jas Roofing Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
Jas Roofing Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
398,652
384,612
2
398,652
384,612
18,625
17,279
3
| Trade and other receivables |
29,123
343,977
4
374,513
| Cash and cash equivalents |
337,078
698,334
422,261
| Trade and other payables: amounts falling due within one |
| year |
(448,615)
(748,256)
5
(26,354)
(49,922)
Net current liabilities
| Total assets less current liabilities |
348,730
358,258
| Trade and other payables: amounts falling due after more |
| than one year |
(170,749)
(167,800)
6
180,930
Net assets
187,509
100
100
180,830
187,409
180,930
187,509
Shareholders' funds
| For the year ended 28 February 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 of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Jaswinder Singh Grewal Director |
| These financial statements were approved and authorised for issue by the Board on 14 December 2025 and were signed by: |
| The notes form part of these financial statements |
1 of 4
For the year ended 28 February 2025
Jas Roofing Limited
Notes to the Financial Statements
Statutory Information
| Jas Roofing Limited is a private limited company, limited by shares, domiciled in England and Wales, registration |
| number 04678652. |
Unit E & F OYO Business Units
Dagenham
Essex
RM9 6LN
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Motor vehicles
Fixtures and fittings
| No depreciation is provided on the company''s freehold properties since in the opinion of the directors the expected |
| useful lives are sufficiently long and the estimated residual values are sufficiently high that any such depreciation |
| would be immaterial. The directors undertake an annual impairment review of these properties. |
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
Hire purchase and leasing commitments
| Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis. |
2 of 4
For the year ended 28 February 2025
Jas Roofing Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
472,660
30,086
129,542
313,032
46,434
1,398
45,036
-
313,032
174,578
31,484
519,094
| Provision for depreciation and impairment |
88,048
19,149
58,399
10,500
Charge for year
32,394
1,850
29,044
1,500
120,442
20,999
87,443
12,000
301,032
87,135
10,485
398,652
302,532
71,143
10,937
384,612
2024
2025
17,279
18,625
| 4. Trade and other receivables |
2024
2025
7,571
7,123
336,406
22,000
29,123
343,977
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
| Bank loans and overdraft (secured) |
18,774
18,774
296,109
151,821
| Taxation and social security |
154,839
64,083
278,534
213,937
748,256
448,615
3 of 4
For the year ended 28 February 2025
Jas Roofing Limited
Notes to the Financial Statements Continued
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
| Bank loans and overdraft (secured) |
117,471
127,404
50,329
43,345
167,800
170,749
| 7. Average number of persons employed |
During the year the average number of employees was 13 (2024 : 10)
4 of 4