James Lucas Building & Roofing Svces Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04590095 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

JAMES LUCAS BUILDING & ROOFING SERVICES

LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J M Lucas

Mrs T Lucas

SECRETARY:

Mr J M Lucas

REGISTERED OFFICE:

19 Crimicar Lane

Sheffield

South Yorkshire

S10 4FA

REGISTERED NUMBER:

04590095 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Ltd

Chartered Accountants

5 Westbrook Court

Sharrowvale Road

Sheffield

South Yorkshire

S11 8YZ

FIXED ASSETS

Property, plant and equipment

4

4,509

5,813

CURRENT ASSETS

Debtors

5

14,090

12,929

Cash at bank

4,764

4,760

18,854

17,689

CREDITORS

Amounts falling due within one year

6

(23,141

)

(20,441

)

NET CURRENT LIABILITIES

(4,287

)

(2,752

)

TOTAL ASSETS LESS CURRENT LIABILITIES

222

3,061

CREDITORS

Amounts falling due after more than one
year

7

-

(2,567

)

NET ASSETS

222

494

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

122

394

SHAREHOLDERS' FUNDS

222

494

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 27 August 2026 and were signed on its behalf by:

Mr J M Lucas - Director

1.	STATUTORY INFORMATION

James Lucas Building & Roofing Services 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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 December 2024

and 30 November 2025

3,534

116

8,995

1,265

13,910

DEPRECIATION

At 1 December 2024

2,478

91

4,677

851

8,097

Charge for year

159

4

1,079

62

1,304

At 30 November 2025

2,637

95

5,756

913

9,401

NET BOOK VALUE

At 30 November 2025

897

21

3,239

352

4,509

At 30 November 2024

1,056

25

4,318

414

5,813

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

4,110

3,000

Directors' current accounts

9,360

9,212

Prepayments

620

717

14,090

12,929

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

2,567

2,800

Trade creditors

2,668

2,220

Tax

9,728

10,076

Credit Card

5,778

3,245

Accrued expenses

2,400

2,100

23,141

20,441

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans - 1-2 years

-

2,567

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

Mr J M Lucas

Balance outstanding at start of year

9,212

4,167

Amounts advanced

44,105

51,503

Amounts repaid

(43,957

)

(46,458

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

9,360

9,212