REGISTERED NUMBER: 14788659 (England and Wales)

J G S Cladding and Roofing Limited

Unaudited Financial Statements for the Year Ended 30 April 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

J G Stevenson

Registered office:

22 Jefferson Close

Lancaster

Lancashire

LA1 5EZ

Registered number:

14788659 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

11,089

14,785

Current assets

Stocks

3,300

3,250

Debtors

5

32,623

26,393

Cash at bank

-

2,690

35,923

32,333

Creditors

Amounts falling due within one year

6

40,316

36,893

Net current liabilities

(4,393

)

(4,560

)

Total assets less current liabilities

6,696

10,225

Creditors

Amounts falling due after more than one year

7

6,323

10,787

Net assets/(liabilities)

373

(562

)

Capital and reserves

Called up share capital

8

100

100

Retained earnings

273

(662

)

Shareholders' funds

373

(562

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

J G Stevenson - Director

1.	Statutory information

J G S Cladding and Roofing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of consideration received or receivable, excluding value added tax for roofing and cladding services carried out during the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks

Stocks are valued at estimated cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Motor

vehicles

£

Cost

At 1 May 2024

and 30 April 2025

19,714

Depreciation

At 1 May 2024

4,929

Charge for year

3,696

At 30 April 2025

8,625

Net book value

At 30 April 2025

11,089

At 30 April 2024

14,785

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

3,517

Other debtors

32,623

22,876

32,623

26,393

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

24

-

Hire purchase contracts

4,464

4,464

Trade creditors

1,880

2,507

Taxation and social security

19,658

14,936

Other creditors

14,290

14,986

40,316

36,893

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

6,323

10,787

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

9.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the year ended 30 April 2025 and the period ended 30 April 2024:

2025

2024

£

£

J G Stevenson

Balance outstanding at start of year

22,876

-

Amounts advanced

83,981

93,215

Amounts repaid

(74,234

)

(70,339

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

32,623

22,876