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REGISTERED NUMBER: NI692678 (Northern Ireland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

JSC CONSTRUCTION CONSULTANTS LIMITED

JSC CONSTRUCTION CONSULTANTS LIMITED (REGISTERED NUMBER: NI692678)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JSC CONSTRUCTION CONSULTANTS LIMITED

COMPANY INFORMATION
for the year ended 30 November 2024







DIRECTOR: J S Cardwell





SECRETARY: J S Cardwell





REGISTERED OFFICE: 6b Upper Water Street
Newry
United Kingdom
Co. Down
BT34 1DJ





REGISTERED NUMBER: NI692678 (Northern Ireland)





ACCOUNTANTS: Jones
Chartered Accountants
4 Comber Street
Saintfield
BALLYNAHINCH
BT24 7AZ

JSC CONSTRUCTION CONSULTANTS LIMITED (REGISTERED NUMBER: NI692678)

BALANCE SHEET
30 November 2024

2024 2023
Notes £ £
CURRENT ASSETS
Debtors 4 3,578 67,636
Cash at bank 314,922 279,929
318,500 347,565
CREDITORS
Amounts falling due within one year 5 (35,265 ) (115,915 )
NET CURRENT ASSETS 283,235 231,650
TOTAL ASSETS LESS CURRENT
LIABILITIES

283,235

231,650

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 283,135 231,550
SHAREHOLDERS' FUNDS 283,235 231,650

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 March 2025 and were signed by:





J S Cardwell - Director


JSC CONSTRUCTION CONSULTANTS LIMITED (REGISTERED NUMBER: NI692678)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 November 2024


1. STATUTORY INFORMATION

JSC Construction Consultants Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for good and services in the normal course of business net of VAT and trade discounts.

Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from supply of services is recognised when the services are rendered using the percentage of completion method based on the actual services provided as a proportion of the total services performed.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

JSC CONSTRUCTION CONSULTANTS LIMITED (REGISTERED NUMBER: NI692678)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 November 2024


2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Basic financial instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Short-term debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other operating expenses

Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 3,375 67,498
Other debtors 203 138
3,578 67,636

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Taxation and social security 17,274 99,361
Other creditors 17,991 16,554
35,265 115,915

JSC CONSTRUCTION CONSULTANTS LIMITED (REGISTERED NUMBER: NI692678)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 November 2024


6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £1 100 100

7. CONTINGENT LIABILITIES

There were no known contingencies at the balance sheet date.

8. CAPITAL COMMITMENTS
2024 2023
£ £
Contracted but not provided for in the
financial statements - -

9. RELATED PARTY DISCLOSURES

During the year, a member of key management personnel provided an advance to the company of
£827 (2023 - £14,538). The loan is interest free and repayable on demand. At the balance sheet date
the balance outstanding and included in Other creditors was £15,365 (2023 - £14,538).