REGISTERED NUMBER: 04929202 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Jrb Building Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P G Butcher

J R Butcher

SECRETARY:

P G Butcher

REGISTERED OFFICE:

Unit 21 Finns Business Park

Mill Lane Crondall

Farnham

Surrey

GU10 5RP

REGISTERED NUMBER:

04929202 (England and Wales)

ACCOUNTANT:

Branston Adams

Chartered Certified Accountants

Suite 2, Victoria House

South Street

Farnham

Surrey

GU9 7QU

FIXED ASSETS

Tangible assets

4

31,666

26,555

CURRENT ASSETS

Debtors

5

177,330

126,134

Cash at bank

84,219

36,727

261,549

162,861

CREDITORS

Amounts falling due within one year

6

157,653

141,277

NET CURRENT ASSETS

103,896

21,584

TOTAL ASSETS LESS CURRENT LIABILITIES

135,562

48,139

PROVISIONS FOR LIABILITIES

135,000

-

NET ASSETS

562

48,139

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

560

48,137

562

48,139

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

J R Butcher - Director

1.	STATUTORY INFORMATION

Jrb Building Ltd 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 derived from the ordinary activities of the business and is shown net of value added tax and discounts

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

10,066

67,884

9,582

87,532

Additions

928

11,290

375

12,593

Disposals

-

(7,995

)

-

(7,995

)

At 31 March 2025

10,994

71,179

9,957

92,130

DEPRECIATION

At 1 April 2024

8,282

44,225

8,470

60,977

Charge for year

613

6,322

294

7,229

Eliminated on disposal

-

(7,742

)

-

(7,742

)

At 31 March 2025

8,895

42,805

8,764

60,464

NET BOOK VALUE

At 31 March 2025

2,099

28,374

1,193

31,666

At 31 March 2024

1,784

23,659

1,112

26,555

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

125,811

122,617

Directors' current accounts

45,394

-

VAT

2,008

-

Prepayments

4,117

3,517

177,330

126,134

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

120,915

59,551

Tax

17,617

35,003

Social security and other taxes

5,936

7,045

VAT

-

33,840

Other creditors

526

442

Directors' current accounts

-

2,982

Accruals and deferred income

10,000

-

Accrued expenses

2,659

2,414

157,653

141,277