J D Metals Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06574499

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		106,237		135,330

			106,237		135,330
CURRENT ASSETS
Stocks	5	15,483		18,263
Debtors	6	3,089		3,534
Cash at bank and in hand		19,948		31,706

		38,520		53,503
Creditors: Amounts Falling Due Within One Year	7	(63,123 )		(80,222 )

NET CURRENT ASSETS (LIABILITIES)			(24,603 )		(26,719 )

TOTAL ASSETS LESS CURRENT LIABILITIES			81,634		108,611

Creditors: Amounts Falling Due After More Than One Year	8		(10,193 )		(21,244 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(3,493 )		(10,766 )

NET ASSETS			67,948		76,601

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			67,848		76,501

SHAREHOLDERS' FUNDS			67,948		76,601

Page 1

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J D Metals Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss J Guy Director	Mr J Hannington Director
16/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J D Metals Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06574499 . The registered office is Unit B5, Stafford Park 15, Telford, Shropshire, TF3 3BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Not depreciated
Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	25% straight line

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 May 2025	92,265	101,526	17,995	2,462	214,248
Disposals	-	(50,000 )	-	-	(50,000 )

As at 30 April 2026	92,265	51,526	17,995	2,462	164,248

...CONTINUED

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J D Metals Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Depreciation
As at 1 May 2025	-	67,675	8,781	2,462	78,918
Provided during the period	-	1,650	1,843	-	3,493
Disposals	-	(24,400 )	-	-	(24,400 )

As at 30 April 2026	-	44,925	10,624	2,462	58,011

Net Book Value
As at 30 April 2026	92,265	6,601	7,371	-	106,237

As at 1 May 2025	92,265	33,851	9,214	-	135,330

5. Stocks

	2026	2025
	£	£
Stock	15,483	18,263

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,500	2,500
Other debtors	589	1,034

	3,089	3,534

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	10,329	15,329
Corporation tax	19,218	30,933
Other taxes and social security	31,330	31,684
Other creditors	2,246	2,276

	63,123	80,222

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	10,193	21,244

9. Deferred Taxation

The provision for deferred taxation is made up of accelerated capital allowances.

	2026	2025
	£	£
Other timing differences	3,493	10,766

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J D Metals Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	52,500	44,600

12. Ultimate Controlling Party

The company's ultimate controlling party is the directors by virtue of their ownership of 100% of the issued share capital in the company.