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REGISTERED NUMBER: 05407908 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

J A MORGAN CONSTRUCTION LIMITED

J A MORGAN CONSTRUCTION LIMITED (REGISTERED NUMBER: 05407908)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2025




Page

Company information 1

Abridged balance sheet 2

Notes to the financial statements 3


J A MORGAN CONSTRUCTION LIMITED

COMPANY INFORMATION
for the year ended 31 March 2025







DIRECTORS: J A Morgan
P A Morgan



REGISTERED OFFICE: Noyadd
Trefonnen Lane
Llandrindod Wells
Powys



REGISTERED NUMBER: 05407908 (England and Wales)



BANKERS: Barclays Bank Plc

J A MORGAN CONSTRUCTION LIMITED (REGISTERED NUMBER: 05407908)

ABRIDGED BALANCE SHEET
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 234,473 237,769

CURRENT ASSETS
Stocks 53,682 72,695
Debtors 68,483 74,104
Cash at bank 661,813 445,374
783,978 592,173
CREDITORS
Amounts falling due within one year 421,136 189,992
NET CURRENT ASSETS 362,842 402,181
TOTAL ASSETS LESS CURRENT
LIABILITIES

597,315

639,950

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 597,313 639,948
597,315 639,950

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.

All the members have consented to the preparation of an abridged Balance sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 3 June 2025 and were signed on its behalf by:



J A Morgan - Director


J A MORGAN CONSTRUCTION LIMITED (REGISTERED NUMBER: 05407908)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025

1. STATUTORY INFORMATION

J A Morgan Construction 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.
Plant and machinery etc - 10% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

J A MORGAN CONSTRUCTION LIMITED (REGISTERED NUMBER: 05407908)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 630,120
Additions 22,757
At 31 March 2025 652,877
DEPRECIATION
At 1 April 2024 392,351
Charge for year 26,053
At 31 March 2025 418,404
NET BOOK VALUE
At 31 March 2025 234,473
At 31 March 2024 237,769