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Company Registration No. 6051025 (England and Wales)
James Developments & Groundworks Ltd Unaudited accounts for the year ended 31 January 2026
James Developments & Groundworks Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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James Developments & Groundworks Ltd Company Information for the year ended 31 January 2026
Directors
Wayne James Stuart James
Company Number
6051025 (England and Wales)
Registered Office
The Lodge Allensbank Narberth Pembs SA67 8RF
Accountants
Ann Stephens & Co The Lodge Allensbank Narberth Pembs SA67 8RF
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James Developments & Groundworks Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
75,488 
87,170 
Current assets
Inventories
657,500 
557,500 
Debtors
5
151,426 
86,985 
Cash at bank and in hand
6,332 
29,110 
815,258 
673,595 
Creditors: amounts falling due within one year
6
(217,979)
(198,127)
Net current assets
597,279 
475,468 
Net assets
672,767 
562,638 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
267,500 
267,500 
Profit and loss account
405,265 
295,136 
Shareholders' funds
672,767 
562,638 
For the year ending 31 January 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 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 of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by
Wayne James Director Company Registration No. 6051025
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James Developments & Groundworks Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
James Developments & Groundworks Ltd is a private company, limited by shares, registered in England and Wales, registration number 6051025. The registered office is The Lodge, Allensbank, Narberth, Pembs, SA67 8RF.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
20% reducing balance
4
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 February 2025
288,332 
24,451 
3,293 
3,073 
319,149 
Additions
6,270 
- 
- 
- 
6,270 
At 31 January 2026
294,602 
24,451 
3,293 
3,073 
325,419 
Depreciation
At 1 February 2025
211,702 
15,792 
2,268 
2,217 
231,979 
Charge for the year
15,844 
1,732 
376 
- 
17,952 
At 31 January 2026
227,546 
17,524 
2,644 
2,217 
249,931 
Net book value
At 31 January 2026
67,056 
6,927 
649 
856 
75,488 
At 31 January 2025
76,630 
8,659 
1,025 
856 
87,170 
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James Developments & Groundworks Ltd Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
(2,490)
2,853 
Trade debtors
147,665 
82,809 
Other debtors
6,251 
1,323 
151,426 
86,985 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
- 
13,333 
Taxes and social security
76,945 
34,840 
Other creditors
96,488 
121,553 
Loans from directors
42,446 
26,301 
Accruals
2,100 
2,100 
217,979 
198,127 
7
Average number of employees
During the year the average number of employees was 6 (2025: 6).
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