2024-10-01 08231971 2025-09-30 08231971 2024-10-01 2025-09-30 08231971 2024-09-30 08231971 2023-10-01 2024-09-30 08231971 uk-core:WithinOneYear 2024-09-30 08231971 uk-core:WithinOneYear 2025-09-30 08231971 uk-core:AfterOneYear 2024-09-30 08231971 uk-core:AfterOneYear 2025-09-30 08231971 uk-core:ShareCapital 2025-09-30 08231971 uk-core:ShareCapital 2024-09-30 08231971 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 08231971 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 08231971 uk-bus:Director1 2024-10-01 2025-09-30 08231971 uk-core:NetGoodwill 2024-10-01 2025-09-30 08231971 uk-core:ToolsEquipment 2024-10-01 2025-09-30 08231971 uk-core:CommercialMotorVehicles 2024-10-01 2025-09-30 08231971 uk-core:Goodwill 2024-09-30 08231971 uk-core:Goodwill 2025-09-30 08231971 uk-core:CommercialMotorVehicles 2024-09-30 08231971 uk-core:ToolsEquipment 2024-09-30 08231971 uk-core:ToolsEquipment 2025-09-30 08231971 uk-core:CommercialMotorVehicles 2025-09-30 08231971 uk-core:WithinOneYear 2025-09-30 08231971 uk-core:WithinOneYear 2024-09-30 08231971 uk-core:AfterOneYear uk-core:Secured 2025-09-30 08231971 uk-core:AfterOneYear uk-core:Secured 2024-09-30 iso4217:GBP xbrli:pure 08231971 uk-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 08231971 uk-bus:FRS102 2024-10-01 2025-09-30 08231971 uk-bus:FilletedAccounts 2024-10-01 2025-09-30 08231971 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30

Draft

JD Building (Refurbishment) Limited

Registered Number:08231971

For the year ended 30 September 2025
England and Wales
Unaudited Financial Statements

2

Draft

For the year ended 30 September 2025
JD Building (Refurbishment) Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3

Draft

Registered Number :

08231971

As at 30 September 2025

JD Building (Refurbishment) Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Intangible assets

10,600
10,600
2

Property, plant and equipment

3,495
4,661
3
14,095
15,261

Current assets

Inventories

20,000
10,000

Trade and other receivables

48,198
76,714
4
22,514

Cash and cash equivalents

-
86,714
90,712

Trade and other payables: amounts falling due
within one year

(71,420)
(84,459)
5
19,292
2,255
Net current assets

Total assets less current liabilities

16,350
34,553

Trade and other payables: amounts falling due after
more than one year

(34,540)
(25,035)
6
(8,685)
Net assets/liabilities
13

Capital and reserves

Called up share capital

1
1

Retained earnings

(8,686)
12
(8,685)
13
Shareholders' funds

For the year ended 30 September 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 30 September 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 deliver
ed.

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

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4

Draft

Registered Number :

08231971

For the year ended 30 September 2025
JD Building (Refurbishment) Limited
Statement of Financial Position Continued

D J Taylor Director

These financial statements were approved and authorised for issue by the Board on 02 January 2026 and were signed by:

The notes form part of these financial statements

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5

Draft

For the year ended 30 September 2025
JD Building (Refurbishment) Limited
Notes to the Financial Statements
Statutory Information

JD Building (Refurbishment) Limited is a private limited company, limited by shares, domiciled in
England and Wales, registration number 08231971.

Registered address:

29 Bath Road
Peasedown St John
Bath
BA2 8DJ

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life.

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:

Plant and machinery

25% Reducing balance

25% Reducing balance

Motor vehicles
Hire purchase and leasing commitments

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

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6

Draft

For the year ended 30 September 2025
JD Building (Refurbishment) Limited
Notes to the Financial Statements Continued

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 October 2024

10,600

At 30 September 2025

10,600

Net book value

At 30 September 2025

10,600

At 30 September 2024

10,600

3. Property, plant and equipment

Total

Motor
vehicles

Plant and
machinery

£

£

£

Cost or
valuation

At 01 October 2024

20,302
8,094
12,208

At 30 September 2025

12,208
8,094
20,302

Provision for depreciation and impairmen
t

At 01 October 2024

15,641
7,296
8,345
Charge for year
1,166
200
966

At 30 September 2025

16,807
7,496
9,311

At 30 September 2025

Net book value

2,897
598
3,495

At 30 September 2024

3,863
798
4,661

4. Trade and other receivables

2024
2025

£

£

Trade debtors

76,714
48,198

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7

Draft

For the year ended 30 September 2025
JD Building (Refurbishment) Limited
Notes to the Financial Statements Continued

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

41,787
33,307

Trade creditors

2,310
5,318

Taxation and social security

30,920
32,620

Other creditors

9,442
175
84,459
71,420

6. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

25,035
34,540

7. Average number of persons employed

During the year the average number of employees was 1 (2024 : 1)
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