Company Registration No. 06178573 (England and Wales)
J. M. S ROOFING & BUILDING LIMITED
Unaudited accounts
for the year ended 31 March 2026
J. M. S ROOFING & BUILDING LIMITED
Unaudited accounts
Contents
J. M. S ROOFING & BUILDING LIMITED
Company Information
for the year ended 31 March 2026
Director
Mr John Michael Kennefick
Secretary
Mrs Ann Kennefick
Company Number
06178573 (England and Wales)
Registered Office
6 THE HAWTHORNS
WOODBRIDGE ROAD
BIRMINGHAM
B13 9DY
ENGLAND
Accountants
Bayliss Accountancy Services Ltd
Bayliss Accountancy Services Ltd
The Kiln
2 Copenhagen Street
Worcester
WR1 2HB
J. M. S ROOFING & BUILDING LIMITED
Statement of financial position
as at 31 March 2026
Intangible assets
88,000
88,000
Tangible assets
25,585
40,591
Cash at bank and in hand
7,199
154,941
Creditors: amounts falling due within one year
(84,186)
(108,885)
Net current assets
39,713
56,992
Total assets less current liabilities
153,298
185,583
Creditors: amounts falling due after more than one year
-
(11,667)
Net assets
153,298
173,916
Called up share capital
10
10
Profit and loss account
153,288
173,906
Shareholders' funds
153,298
173,916
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 October 2026 and were signed on its behalf by
Mr John Michael Kennefick
Director
Company Registration No. 06178573
J. M. S ROOFING & BUILDING LIMITED
Notes to the Accounts
for the year ended 31 March 2026
J. M. S ROOFING & BUILDING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06178573. The registered office is 6 THE HAWTHORNS, WOODBRIDGE ROAD, BIRMINGHAM, B13 9DY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance, 25% & 20% straight line method
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance and straight line method
Computer equipment
25% on straight line method
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
J. M. S ROOFING & BUILDING LIMITED
Notes to the Accounts
for the year ended 31 March 2026
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
13,694
72,946
4,995
1,763
93,398
Additions
596
-
1,372
-
1,968
Disposals
(5,500)
(26,422)
-
-
(31,922)
At 31 March 2026
8,790
46,524
6,367
1,763
63,444
At 1 April 2025
7,354
39,405
4,778
1,270
52,807
Charge for the year
1,640
8,086
65
255
10,046
On disposals
(1,658)
(23,336)
-
-
(24,994)
At 31 March 2026
7,336
24,155
4,843
1,525
37,859
At 31 March 2026
1,454
22,369
1,524
238
25,585
At 31 March 2025
6,340
33,541
217
493
40,591
Amounts falling due within one year
Trade debtors
115,867
10,104
Accrued income and prepayments
833
832
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
1,667
-
Obligations under finance leases and hire purchase contracts
11,967
16,156
Trade creditors
8,754
16,152
Taxes and social security
21,545
25,828
Loans from directors
80
21,327
8
Creditors: amounts falling due after more than one year
2026
2025
9
Average number of employees
During the year the average number of employees was 5 (2025: 5).