J & S Taylor (Site Services) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04661401 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

J & S TAYLOR (SITE SERVICES) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs B Taylor

SECRETARY:

Mrs B Taylor

REGISTERED OFFICE:

Thistle Road

Littleburn Industrial Estate

Durham

Co. Durham

DH7 8HJ

REGISTERED NUMBER:

04661401 (England and Wales)

ACCOUNTANTS:

Mitchells Grievson Limited

Kensington House

3 Kensington

Bishop Auckland

Co. Durham

DL14 6HX

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

674,918

694,364

Investment property

6

60,000

734,918

754,364

CURRENT ASSETS

Debtors

7

799,887

953,147

Cash at bank and in hand

321,166

370,277

1,121,053

1,323,424

CREDITORS

Amounts falling due within one year

8

186,179

329,699

NET CURRENT ASSETS

934,874

993,725

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,669,792

1,748,089

CREDITORS

Amounts falling due after more than one
year

9

(9,629

)

-

PROVISIONS FOR LIABILITIES

(109,492

)

(131,808

)

NET ASSETS

1,550,671

1,616,281

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

1,550,571

1,616,181

SHAREHOLDERS' FUNDS

1,550,671

1,616,281

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 director acknowledges her 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 director and authorised for issue on 9 September 2026 and were signed by:

Mrs B Taylor - Director

1.	STATUTORY INFORMATION

J & S Taylor (Site 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

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

Goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance, 20% on cost and 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 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 and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2025 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

30,000

AMORTISATION

At 1 April 2025

and 31 March 2026

30,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2025

101,748

1,479,686

1,581,434

Additions

-

118,088

Disposals

-

(62,750

)

(62,750

)

At 31 March 2026

101,748

1,535,024

1,636,772

DEPRECIATION

At 1 April 2025

101,748

785,322

887,070

Charge for year

-

127,270

Eliminated on disposal

-

(52,486

)

(52,486

)

At 31 March 2026

101,748

860,106

961,854

NET BOOK VALUE

At 31 March 2026

-

674,918

At 31 March 2025

-

694,364

6.	INVESTMENT PROPERTY

Included in cost or valuation of investment property is land of £60,000 which is not depreciated.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

494,469

725,559

Other debtors

305,418

227,588

799,887

953,147

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Hire purchase contracts

6,516

25,342

Trade creditors

46,197

42,084

Taxation and social security

130,034

231,831

Other creditors

3,432

30,442

186,179

329,699

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Hire purchase contracts

9,629

-

10.	SECURED DEBTS

The hire purchase liability is secured against the asset to which it relates.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

Mrs B Taylor

Balance outstanding at start of year

-

15,592

Amounts advanced

43,651

95,669

Amounts repaid

(13,312

)

(111,261

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

30,339

-