J D Construction (NW) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05733150 (England and Wales)

J D Construction (NW) Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

J A Ball

D Ball

Registered office:

8 Haxey Walk

Horwich

Bolton

Greater Manchester

BL6 5HT

Registered number:

05733150 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

20,604

6,762

Current assets

Debtors

5

21,461

13,581

Cash at bank

4,867

13,096

26,328

26,677

Creditors

Amounts falling due within one year

6

28,942

30,222

Net current liabilities

(2,614

)

(3,545

)

Total assets less current liabilities

17,990

3,217

Creditors

Amounts falling due after more than
one year

7

(15,840

)

-

Provisions for liabilities

9

(3,776

)

(1,285

)

Net (liabilities)/assets

(1,626

)

1,932

Capital and reserves

Called up share capital

10

100

Retained earnings

(1,726

)

1,832

Shareholders' funds

(1,626

)

1,932

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

D Ball - Director

1.	Statutory information

J D Construction (NW) Limited 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 for building contracting services , net of Value Added Tax.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Going concern

The company relies upon the financial support of its creditors, particularly its directors to facilitate a continuation of its trading activity. The directors have agreed to only withdraw from their loan accounts in small tranches, as and when cashflow permits. Therefore the directors are able to prepare the financial statements on the basis of the going concern concept.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

Cost

At 1 April 2025

2,524

16,369

1,375

20,268

Additions

-

19,618

-

19,618

At 31 March 2026

2,524

35,987

1,375

39,886

Depreciation

At 1 April 2025

2,489

9,642

1,375

13,506

Charge for year

7

5,769

-

5,776

At 31 March 2026

2,496

15,411

1,375

19,282

Net book value

At 31 March 2026

28

20,576

-

20,604

At 31 March 2025

35

6,727

-

6,762

5.

Debtors: amounts falling due within one year

2026

2025

£

Trade debtors

-

897

Other debtors

21,461

12,684

21,461

13,581

6.

Creditors: amounts falling due within one year

2026

2025

£

Bank loan

4,800

256

Hire purchase contracts (see note 8)

-

521

Trade creditors

17,493

15,390

Taxation and social security

2,074

11,990

Other creditors

4,575

2,065

28,942

30,222

7.

Creditors: amounts falling due after more than one year

2026

2025

£

Bank loan

15,840

-

8.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

Net obligations repayable:

Within one year

-

521

Non-cancellable

operating leases

2026

2025

£

Within one year

5,178

Between one and five years

3,452

8,630

13,808

9.	Provisions for liabilities

2026

2025

£

Deferred tax

3,776

1,285

Deferred

tax

£

Balance at 1 April 2025

1,285

Charge to Statement of Income and Retained Earnings during year

2,491

Balance at 31 March 2026

3,776

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

1

100

11.	Directors' advances, credits and guarantees

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

2026

2025

£

D Ball and J A Ball

Balance outstanding at start of year

12,382

17,587

Amounts advanced

20,406

25,026

Amounts repaid

(12,000

)

(30,231

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

20,788

12,382