J.W. Builders & Developers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05360152

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		22,567		22,567
Tangible Assets	5		21,976		26,702

			44,543		49,269
CURRENT ASSETS
Stocks	6	26,200		25,000
Debtors	7	13,067		2,545
Cash at bank and in hand		25,046		6,984

		64,313		34,529
Creditors: Amounts Falling Due Within One Year	8	(33,786 )		(5,194 )

NET CURRENT ASSETS (LIABILITIES)			30,527		29,335

TOTAL ASSETS LESS CURRENT LIABILITIES			75,070		78,604

NET ASSETS			75,070		78,604

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			74,970		78,504

SHAREHOLDERS' FUNDS			75,070		78,604

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J.W. Builders & Developers Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

John Wray

Director

6th May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J.W. Builders & Developers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05360152 . The registered office is Ground Floor Suite, Crown House, 40 North Street, Hornchurch, RM11 1EW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	15% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	22,567

As at 31 March 2026	22,567

Net Book Value
As at 31 March 2026	22,567

As at 1 April 2025	22,567

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J.W. Builders & Developers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	47,331	141,553	648	189,532

As at 31 March 2026	47,331	141,553	648	189,532

Depreciation
As at 1 April 2025	40,128	122,452	250	162,830
Provided during the period	1,801	2,865	60	4,726

As at 31 March 2026	41,929	125,317	310	167,556

Net Book Value
As at 31 March 2026	5,402	16,236	338	21,976

As at 1 April 2025	7,203	19,101	398	26,702

6. Stocks

	2026	2025
	£	£
Work in progress and closing stock	26,200	25,000

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	12,120	-
Prepayments and accrued income	947	924
VAT	-	1,621

	13,067	2,545

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	76	2,348
Corporation tax	(24 )	(24 )
Other taxes and social security	73	-
VAT	8,514	-
Other creditors	22,142	67
Accruals and deferred income	2,940	2,800
Director's loan account	65	3

	33,786	5,194

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J.W. Builders & Developers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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