Registration number: 13182057

Jackson & Dix Roofing Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

Jackson & Dix Roofing Ltd

(Registration number: 13182057)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	-	2,200
Tangible assets	5	68,140	39,078
		68,140	41,278
Current assets
Stocks	6	202,521	155,000
Debtors	7	560,477	694,132
Cash at bank and in hand		511,630	398,658
		1,274,628	1,247,790
Creditors: Amounts falling due within one year	8	(343,623)	(401,109)
Net current assets		931,005	846,681
Total assets less current liabilities		999,145	887,959
Creditors: Amounts falling due after more than one year	8	(25,305)	-
Provisions for liabilities		(15,683)	(8,120)
Net assets		958,157	879,839
Capital and reserves
Called up share capital		5	5
Retained earnings		958,152	879,834
Shareholders' funds		958,157	879,839

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Jackson & Dix Roofing Ltd

(Registration number: 13182057)
Balance Sheet as at 28 February 2026

Approved and authorised by the Board on 30 April 2026 and signed on its behalf by:
 

......................................... L Dix Director

Jackson & Dix Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 6
New Rock Industrial Estate
Chilcompton
BATH
BA3 4JE

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Jackson & Dix Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance
Plant and machinery	25% reducing balance
Computer equipment	25% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	straight line over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Jackson & Dix Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Jackson & Dix Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 23 (2025 - 14).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 March 2025	11,000	11,000
At 28 February 2026	11,000	11,000
Amortisation
At 1 March 2025	8,800	8,800
Amortisation charge	2,200	2,200
At 28 February 2026	11,000	11,000
Net book value
At 28 February 2026	-	-
At 28 February 2025	2,200	2,200

Jackson & Dix Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	28,219	38,699	66,918
Additions	4,083	49,572	53,655
At 28 February 2026	32,302	88,271	120,573
Depreciation
At 1 March 2025	15,713	12,127	27,840
Charge for the year	4,672	19,921	24,593
At 28 February 2026	20,385	32,048	52,433
Net book value
At 28 February 2026	11,917	56,223	68,140
At 28 February 2025	12,506	26,572	39,078

6

Stocks

	2026 £	2025 £
Work in progress	175,265	148,000
Stock	27,256	7,000
	202,521	155,000

7

Debtors

	Note	2026 £	2025 £
Trade debtors		320,710	464,600
Amounts owed by related parties	11	238,267	210,267
Other debtors		-	7,765
Prepayments		1,500	11,500
		560,477	694,132

Jackson & Dix Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

8

Creditors

Amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	5,756	-
Trade creditors		144,135	159,253
Taxation and social security		159,185	229,159
Accruals and deferred income		8,516	6,315
Other creditors		23,871	2,409
Loan from directors		2,160	3,973
		343,623	401,109

Amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	25,305	-

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Hire purchase contracts	25,305	-

Current loans and borrowings

	2026 £	2025 £
Hire purchase contracts	5,756	-

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £84,269 (2025 - £161,376).

Jackson & Dix Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

11	Related party transactions

Summary of transactions with entities with joint control or significant interest

Jacksons Properties Bath Ltd Rent During the year the company paid the related party £15,000 (2024: £15,000).

Aspire Bath Ltd Subcontract labour and materials supplied During the year the company paid the related party £41,457 (2025 - £415,618). At the year end the amount owed to the related party is £nil (2025 - £49,105). During the year the company also charged the related party £176 for services and materials provided (2025 - £14,624). At the year end the amount owed by the related party is £nil (2025 - £3,170).