REGISTERED NUMBER: 12179684 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

JUST BUILDERS (NW) LTD

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

17,514

24,802

CURRENT ASSETS

Stocks

71,109

104,852

Debtors

5

5,910

4,992

Cash at bank

50,844

75,952

127,863

185,796

CREDITORS

Amounts falling due within one year

6

96,344

106,598

NET CURRENT ASSETS

31,519

79,198

TOTAL ASSETS LESS CURRENT LIABILITIES

49,033

104,000

CREDITORS

Amounts falling due after more than one year

7

(28,255

)

(89,358

)

PROVISIONS FOR LIABILITIES

(4,378

)

(5,541

)

NET ASSETS

16,400

9,101

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

16,300

9,001

SHAREHOLDERS' FUNDS

16,400

9,101

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2026 and were signed on its behalf by:

Mr P G Smith - Director

1.	STATUTORY INFORMATION

Just Builders (NW) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12179684

Registered office:

Spring Court

Spring Road

Hale

Altrincham

Cheshire

WA14 2UQ

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

25% on reducing balance

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 Profit and Loss, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

29,553

10,441

1,583

41,577

DEPRECIATION

At 1 February 2025

7,388

8,991

396

16,775

Charge for year

5,541

1,450

297

7,288

At 31 January 2026

12,929

10,441

693

24,063

NET BOOK VALUE

At 31 January 2026

16,624

-

890

17,514

At 31 January 2025

22,165

1,450

1,187

24,802

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

28,945

DEPRECIATION

At 1 February 2025

7,236

Charge for year

5,427

At 31 January 2026

12,663

NET BOOK VALUE

At 31 January 2026

16,282

At 31 January 2025

21,709

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

5,910

4,992

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

9,167

9,720

Hire purchase contracts (see note 8)

5,391

5,391

Trade creditors

31,854

41,735

Taxation and social security

38,045

38,196

Other creditors

11,887

11,556

96,344

106,598

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

9,447

Hire purchase contracts (see note 8)

7,637

13,027

Other creditors

20,618

66,884

28,255

89,358

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.1.26

31.1.25

£

£

Net obligations repayable:

Within one year

5,391

5,391

Between one and five years

7,637

13,027

13,028

18,418

Non-cancellable

operating leases

31.1.26

31.1.25

£

£

Within one year

10,567

10,567

Between one and five years

16,808

30,496

27,375

41,063

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Hire purchase contracts

13,028

18,418

Hire purchase liabilities are secured on the assets to which they relate.