JDH Bulding Services Ltd

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—7

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 February 2024	1	220,638	220,639
Profit for the year and total comprehensive income	-	163,005	163,005

Dividends paid	-	(43,000)	(43,000)

As at 31 January 2025 and 1 February 2025 as restated	1	340,643	340,644


Profit for the year and total comprehensive income	-	521,119	521,119

Dividends paid	-	(156,000)	(156,000)

As at 31 January 2026	1	705,763	705,764

1. General Information

JDH Bulding Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC618060 . The registered office is 90 Carlisle Road, Airdrie, ML6 8RA.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	20% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the 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 a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Financial Instruments

The company only has basic financial instruments.

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured

initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective

interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans,

are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost

using the effective interest method.

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JDH Bulding Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	56,299	131,354	129	187,782
Additions	638	-	1,165	1,803
Disposals	-	(6,600 )	-	(6,600 )

As at 31 January 2026	56,937	124,754	1,294	182,985

Depreciation
As at 1 February 2025	36,099	22,808	6	58,913
Provided during the period	5,211	26,208	164	31,583
Disposals	-	(2,888 )	-	(2,888 )

As at 31 January 2026	41,310	46,128	170	87,608

Net Book Value
As at 31 January 2026	15,627	78,626	1,124	95,377

As at 1 February 2025	20,200	108,546	123	128,869

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JDH Bulding Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025 as restated
	£	£
Plant & Machinery	12,719	16,959
Motor Vehicles	65,044	86,724

	77,763	103,683

5. Debtors

	2026	2025 as restated
	£	£
Due within one year
Trade debtors	131,120	45,382
Other debtors	457,784	302,874

	588,904	348,256

6. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	19,120	19,917
Trade creditors	17,125	379
Other creditors	810	1,073
Taxation and social security	207,752	58,492

	244,807	79,861

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

	2026	2025 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	53,999	81,245

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025 as restated
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	19,120	19,917
Later than one year and not later than five years	53,999	81,245

	73,119	101,162

	73,119	101,162

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JDH Bulding Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025 as restated
	£	£
Accelerated capital allowances	16,609	24,790

10. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	1	1

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr John Heron	29,765	-	29,765	-	-

The above loan is unsecured, interest free and repaid within 9 months.

12. Transition to FRS 102

The company accounts have been prepared in accordance with FRS 102 1A.

As such the comparatives for 2025 have been restated such that the adjusting entry to net assets was the deferred tax provision recongnised, totalling £31,187.00.

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		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		95,377		128,869

			95,377		128,869
CURRENT ASSETS
Debtors	5	588,904		348,256
Cash at bank and in hand		336,898		49,415

		925,802		397,671
Creditors: Amounts Falling Due Within One Year	6	(244,807 )		(79,861 )

NET CURRENT ASSETS (LIABILITIES)			680,995		317,810

TOTAL ASSETS LESS CURRENT LIABILITIES			776,372		446,679

Creditors: Amounts Falling Due After More Than One Year	7		(53,999 )		(81,245 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(16,609 )		(24,790 )

NET ASSETS			705,764		340,644

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			705,763		340,643

SHAREHOLDERS' FUNDS			705,764		340,644