REGISTERED NUMBER: 04643992 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

J S J ROOFING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J L Little

Mrs C Little

S G Manning

Mrs P Manning

SECRETARY:

J L Little

REGISTERED OFFICE:

Ground Floor, Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

REGISTERED NUMBER:

04643992 (England and Wales)

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Tangible assets

4

771,728

802,075

CURRENT ASSETS

Stocks

142,633

148,575

Debtors

5

1,230,098

1,298,744

Cash at bank

2,413,156

1,686,866

3,785,887

3,134,185

CREDITORS

Amounts falling due within one year

6

513,341

471,523

NET CURRENT ASSETS

3,272,546

2,662,662

TOTAL ASSETS LESS CURRENT LIABILITIES

4,044,274

3,464,737

PROVISIONS FOR LIABILITIES

7

30,895

41,100

NET ASSETS

4,013,379

3,423,637

CAPITAL AND RESERVES

Called up share capital

8

40

40

Capital redemption reserve

20

20

Retained earnings

4,013,319

3,423,577

SHAREHOLDERS' FUNDS

4,013,379

3,423,637

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 25 August 2026 and were signed on its behalf by:

J L Little - Director

S G Manning - Director

1.	STATUTORY INFORMATION

J S J Roofing 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.

Retention income is recognised when received.

Tangible fixed assets

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

Improvements to property

-

33% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 April 2025

637,674

70,676

7,278

Additions

-

-

-

Disposals

-

-

-

At 31 March 2026

637,674

70,676

7,278

DEPRECIATION

At 1 April 2025

-

54,968

7,256

Charge for year

-

5,236

6

Eliminated on disposal

-

-

-

At 31 March 2026

-

60,204

7,262

NET BOOK VALUE

At 31 March 2026

637,674

10,472

16

At 31 March 2025

637,674

15,708

22

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

33,074

376,330

1,125,032

Additions

1,090

18,745

19,835

Disposals

-

(67,737

)

(67,737

)

At 31 March 2026

34,164

327,338

1,077,130

DEPRECIATION

At 1 April 2025

24,400

236,333

322,957

Charge for year

2,441

42,499

50,182

Eliminated on disposal

-

(67,737

)

(67,737

)

At 31 March 2026

26,841

211,095

305,402

NET BOOK VALUE

At 31 March 2026

7,323

116,243

771,728

At 31 March 2025

8,674

139,997

802,075

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

587,170

667,693

Amounts owed by associates

577,510

576,076

VAT repayable

39,022

32,725

Prepayments and accrued income

26,396

22,250

1,230,098

1,298,744

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

363,239

372,844

Corporation tax

62,496

21,630

Social security and other taxes

51,501

46,049

Accrued expenses

36,105

31,000

513,341

471,523

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

30,895

41,100

Deferred

tax

£

Balance at 1 April 2025

41,100

Provided during year

(10,205

)

Balance at 31 March 2026

30,895

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

20

Ordinary

£1

20

20

20

Ordinary B

£1

20

20

40

40

9.	ULTIMATE CONTROLLING PARTY

The directors have the controlling interest.