J Edwards Building Contractors Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 04222849

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		8,100		10,800
Tangible Assets	5		5,378		7,171

			13,478		17,971
CURRENT ASSETS
Stocks	6	3,150		3,150
Debtors	7	15,268		-
Cash at bank and in hand		191,737		237,922

		210,155		241,072
Creditors: Amounts Falling Due Within One Year	8	(57,670 )		(48,197 )

NET CURRENT ASSETS (LIABILITIES)			152,485		192,875

TOTAL ASSETS LESS CURRENT LIABILITIES			165,963		210,846

Creditors: Amounts Falling Due After More Than One Year	9		-		(50,019 )

NET ASSETS			165,963		160,827

CAPITAL AND RESERVES
Called up share capital	10		100		100
Income Statement			165,863		160,727

SHAREHOLDERS' FUNDS			165,963		160,827

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J Edwards Building Contractors Limited

Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 Income Statement.

On behalf of the board

Mr Steven Edwards

Director

29th September 2025

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

1. General Information

J Edwards Building Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04222849 . The registered office is 153 Lawn Cottages, Lawn Lane, Coven, Wolverhampton, West Midlands, WV9 5BA.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of .... years.

2.4. 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%SLM
Motor Vehicles	25%SLM
Fixtures & Fittings	25%SLM
Computer Equipment	25%SLM

2.5. 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.

2.6. 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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 1 (2024: 1)

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J Edwards Building Contractors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	48,000

As at 31 March 2025	48,000

Amortisation
As at 1 April 2024	37,200
Provided during the period	2,700

As at 31 March 2025	39,900

Net Book Value
As at 31 March 2025	8,100

As at 1 April 2024	10,800

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	250	37,264	4,065	391	41,970

As at 31 March 2025	250	37,264	4,065	391	41,970

Depreciation
As at 1 April 2024	250	30,495	3,956	98	34,799
Provided during the period	-	1,692	28	73	1,793

As at 31 March 2025	250	32,187	3,984	171	36,592

Net Book Value
As at 31 March 2025	-	5,077	81	220	5,378

As at 1 April 2024	-	6,769	109	293	7,171

6. Stocks

	2025	2024
	£	£
Stock	3,150	3,150

7. Debtors

	2025	2024
	£	£
Due after more than one year
Directors loan account	15,268	-

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J Edwards Building Contractors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,806	13,703
Corporation tax	9,296	1,989
Other taxes and social security	13,926	13,692
VAT	8,013	4,015
Accruals	2,076	2,017
Company credit card	12,553	12,781

	57,670	48,197

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

	2025	2024
	£	£
Directors loan account	-	50,019

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Steven Edwards	50,019	69,022	4,935	-	14,068

The above loan is unsecured, interest free and repayable on demand.

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