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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
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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
83,817 
97,667 
Current assets
Debtors
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
(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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