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Company Registration No. 07075165 (England and Wales)
B & J SHEARS BUILDERS (NORTHAMPTON) LIMITED Unaudited accounts for the year ended 31 March 2026
B & J SHEARS BUILDERS (NORTHAMPTON) LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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B & J SHEARS BUILDERS (NORTHAMPTON) LIMITED Company Information for the year ended 31 March 2026
Directors
John Shears Christine Shears
Company Number
07075165 (England and Wales)
Registered Office
207 ROCKINGHAM ROAD KETTERING NORTHAMPTONSHIRE NN16 9JA ENGLAND
Accountants
Nineteen Accountants Limited 207 Rockingham Road Kettering United Kingdom NN16 9JA
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B & J SHEARS BUILDERS (NORTHAMPTON) LIMITED Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
5
83,817
97,667
Current assets
Debtors
6
94,105
147,554
Cash at bank and in hand
605,551
365,462
699,656
513,016
Creditors: amounts falling due within one year
7
(217,425)
(129,561)
Net current assets
482,231
383,455
Net assets
566,048
481,122
Capital and reserves
Called up share capital
100
100
Profit and loss account
565,948
481,022
Shareholders' funds
566,048
481,122
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by
John Shears Director Company Registration No. 07075165
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B & J SHEARS BUILDERS (NORTHAMPTON) LIMITED Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
B & J SHEARS BUILDERS (NORTHAMPTON) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07075165. The registered office is 207 ROCKINGHAM ROAD, KETTERING, NORTHAMPTONSHIRE, NN16 9JA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
90,000
At 31 March 2026
90,000
Amortisation
At 1 April 2025
90,000
At 31 March 2026
90,000
Net book value
At 31 March 2026
-
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B & J SHEARS BUILDERS (NORTHAMPTON) LIMITED Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
224,567
1,215
225,782
At 31 March 2026
224,567
1,215
225,782
Depreciation
At 1 April 2025
127,079
1,036
128,115
Charge for the year
13,823
27
13,850
At 31 March 2026
140,902
1,063
141,965
Net book value
At 31 March 2026
83,665
152
83,817
At 31 March 2025
97,488
179
97,667
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
94,105
147,554
7
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
20,451
22,678
Trade creditors
28,475
17,335
Taxes and social security
52,964
29,601
Loans from directors
113,540
57,952
Accruals
1,995
1,995
217,425
129,561
8
Average number of employees
During the year the average number of employees was 5 (2025: 5).
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