Jon Maw (Builders) Limited - Filleted accounts

Registered number

07106569

Jon Maw (Builders) Limited

Filleted Accounts

31 January 2026

Jon Maw (Builders) Limited
Registered number:		07106569
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		132,094			102,880

Current assets
Stocks		135,387			194,707
Debtors	4	33,917			5,923
Cash at bank and in hand		132,734			84,509
		302,038			285,139

Creditors: amounts falling due within one year	5	(185,541)			(98,408)

Net current assets			116,497			186,731

Total assets less current liabilities			248,591			289,611

Creditors: amounts falling due after more than one year	6		(28,333)			-



Net assets			220,258			289,611

Capital and reserves
Called up share capital			3			3
Profit and loss account			220,255			289,608

Shareholders' funds			220,258			289,611

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Maw
Director
Approved by the board on 9 July 2026

Jon Maw (Builders) Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 rendering of services and is recognised by reference to the stage of completion of the contract and acccording to the date on which the services are provided. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant, machinery and equipment	15% reducing balance
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			10		12


3	Tangible fixed assets
		Plant, machinery and equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	167,411		160,622		328,033
	Additions	84,000		-		84,000
	Disposals	(62,000)		(24,125)		(86,125)
	At 31 January 2026	189,411		136,497		325,908

	Depreciation
	At 1 February 2025	103,178		121,975		225,153
	Charge for the year	18,719		8,266		26,985
	On disposals	(39,785)		(18,539)		(58,324)
	At 31 January 2026	82,112		111,702		193,814

	Net book value
	At 31 January 2026	107,299		24,795		132,094
	At 31 January 2025	64,233		38,647		102,880


4	Debtors			2026		2025
£					£

	Trade debtors			33,917		5,923


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			17,000		-
	Trade creditors			168,818		109,500
	Taxation and social security costs			(510)		(13,149)
	Other creditors			233		2,057
				185,541		98,408


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			28,333		-


7	Related party transactions

	During the year dividends were paid to the shareholding directors of £46,500 (2025: £48,000). The balance owed to the directors was £233 (2025: £2,057) at the year end.


8	Controlling party

	The company is wholly controlled by the directors.


9	Other information

	Jon Maw (Builders) Limited is a private company limited by shares and incorporated in England. Its registered office is:

	Westholme House
	Melton Ross
	Barnetby
	N Lincolnshire
	DN38 6DS

	During the accounting period the company acquired the entire share capital of Maw Farm Services Limited.