I.J.S ROOFING & BUILDING LIMITED

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

Registered number: 4785989

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		131,495		125,526
Investments	5		450,000		50,000

			581,495		175,526
CURRENT ASSETS
Stocks	6	9,000		7,200
Debtors	7	443,646		200,332
Cash at bank and in hand		1,028,892		699,445

		1,481,538		906,977
Creditors: Amounts Falling Due Within One Year	8	(540,561 )		(158,929 )

NET CURRENT ASSETS (LIABILITIES)			940,977		748,048

TOTAL ASSETS LESS CURRENT LIABILITIES			1,522,472		923,574

PROVISIONS FOR LIABILITIES
Deferred Taxation			(529 )		(529 )

NET ASSETS			1,521,943		923,045

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			1,521,941		923,043

SHAREHOLDERS' FUNDS			1,521,943		923,045

Page 1

Page 2

I.J.S ROOFING & BUILDING LIMITED

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 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

Mr IEUAN SPOONER

Director

18 May 2026

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

1. General Information

I.J.S ROOFING & BUILDING LIMITED Registered number 4785989 is a limited by shares company incorporated in England & Wales. The Registered Office is 5 GREEN LANE, ALDRIDGE, WALSALL, WEST MIDLANDS, WS9 0LN.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Freehold	No Depreciation
Motor Vehicles	Motor Vehicles 25% Reducing Balance
Fixtures & Fittings	Fixtures & Fittings 25% 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.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 June 2024	113,607	59,435	1,713	174,755
Additions	-	11,928	-	11,928

As at 31 May 2025	113,607	71,363	1,713	186,683

...CONTINUED

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I.J.S ROOFING & BUILDING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024	-	47,526	1,703	49,229
Provided during the period	-	5,957	2	5,959

As at 31 May 2025	-	53,483	1,705	55,188

Net Book Value
As at 31 May 2025	113,607	17,880	8	131,495

As at 1 June 2024	113,607	11,909	10	125,526

5. Investments

	Other
	£
Cost or Valuation
As at 1 June 2024	50,000
Additions	400,000

As at 31 May 2025	450,000

Provision
As at 1 June 2024	-

As at 31 May 2025	-

Net Book Value
As at 31 May 2025	450,000

As at 1 June 2024	50,000

6. Stocks

	2025	2024
	£	£
Materials	9,000	7,200

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	344,086	96,282
Director's loan account	99,560	104,050

	443,646	200,332

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	165,000	39,901
Corporation tax	238,938	70,040
VAT	134,523	47,188
Accruals and deferred income	2,100	1,800

	540,561	158,929

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I.J.S ROOFING & BUILDING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 June 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2025
	£	£	£	£	£
Mr IEUAN SPOONER	104,050	99,560	104,050	-	99,560

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors

	2025	2024
	£	£
Mr IEUAN SPOONER	8,400	7,070

11. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	16,800	14,140