REGISTERED NUMBER: 10176978 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

JK BUILDERS (OSSETT) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S K Clarke

Mr J Clarke

REGISTERED OFFICE:

71 Bank Street

Ossett

Wakefield

West Yorkshire

WF5 8PR

REGISTERED NUMBER:

10176978 (England and Wales)

ACCOUNTANTS:

Temporal Lennon & Company Limited

Chartered Accountants

Suite 1

1 The Crescent

Adel

Leeds

West Yorkshire

LS16 6AA

CURRENT ASSETS

Stocks

4,888

-

Debtors

4

19,481

18,262

Cash at bank

297,240

316,125

321,609

334,387

CREDITORS

Amounts falling due within one year

5

16,405

11,162

NET CURRENT ASSETS

305,204

323,225

TOTAL ASSETS LESS CURRENT LIABILITIES

305,204

323,225

CAPITAL AND RESERVES

Called up share capital

53,100

53,100

Share premium reserve

6

-

369,675

Retained earnings

6

252,104

(99,550

)

SHAREHOLDERS' FUNDS

305,204

323,225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

Mr S K Clarke - Director

1.	STATUTORY INFORMATION

Jk Builders (Ossett) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

19,481

18,262

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

5,093

-

Other creditors

11,312

11,162

16,405

11,162

6.

RESERVES

Share

Retained

premium

earnings

reserve

Totals

£

£

£

At 1 December 2024

(99,550

)

369,675

270,125

Deficit for the year

(18,021

)

(18,021

)

Reduction in share capital

369,675

(369,675

)

-

At 30 November 2025

252,104

-

252,104