JD External Building Services Limited

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J A Dodd

REGISTERED OFFICE:

48 - 52 Penny Lane

Mossley Hill

Liverpool

Merseyside

L18 1DG

REGISTERED NUMBER:

08892202 (England and Wales)

ACCOUNTANTS:

Matthews Sutton & Co Ltd

Chartered Certified Accountants

48 - 52 Penny Lane

Mossley Hill

Liverpool

Merseyside

L18 1DG

FIXED ASSETS

Tangible assets

4

304,715

168,952

CURRENT ASSETS

Stocks

21,500

Debtors

5

809,736

607,191

Cash at bank and in hand

1,165,191

727,152

1,996,427

1,355,843

CREDITORS

Amounts falling due within one year

6

854,444

468,517

NET CURRENT ASSETS

1,141,983

887,326

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,446,698

1,056,278

CREDITORS

Amounts falling due after more than one
year

7

(219,424

)

(139,474

)

PROVISIONS FOR LIABILITIES

(27,997

)

(11,422

)

NET ASSETS

1,199,277

905,382

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

1,199,177

905,282

1,199,277

905,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 30 October 2026 and were signed by:

J A Dodd - Director

1.	STATUTORY INFORMATION

JD External Building Services 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

285,353

Additions

233,459

Disposals

(18,895

)

At 31 January 2026

499,917

DEPRECIATION

At 1 February 2025

116,401

Charge for year

89,391

Eliminated on disposal

(10,590

)

At 31 January 2026

195,202

NET BOOK VALUE

At 31 January 2026

304,715

At 31 January 2025

168,952

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2025

231,803

Additions

233,459

Disposals

(18,895

)

Transfer to ownership

(14,495

)

At 31 January 2026

431,872

DEPRECIATION

At 1 February 2025

75,757

Charge for year

85,710

Eliminated on disposal

(10,590

)

Transfer to ownership

(8,380

)

At 31 January 2026

142,497

NET BOOK VALUE

At 31 January 2026

289,375

At 31 January 2025

156,046

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Other debtors

809,736

607,191

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts

5,556

Hire purchase contracts

105,207

51,357

Trade creditors

184,712

46,363

Taxation and social security

240,545

180,300

Other creditors

318,424

184,941

854,444

468,517

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.1.26

31.1.25

£

Bank loans

18,982

24,538

Hire purchase contracts

200,442

114,936

219,424

139,474

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

2,315