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REGISTERED NUMBER: 04299241 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

JCM Civil Engineering Limited

JCM Civil Engineering Limited (Registered number: 04299241)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JCM Civil Engineering Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: J M Toner





REGISTERED OFFICE: 208 Binley Road
Coventry
West Midlands
CV3 1HG





REGISTERED NUMBER: 04299241 (England and Wales)





ACCOUNTANTS: S Ward & Co Accountants
208 Binley Road
Coventry
CV3 1HG

JCM Civil Engineering Limited (Registered number: 04299241)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,653 5,227
Tangible assets 5 1,207,687 866,853
1,213,340 872,080

CURRENT ASSETS
Stocks 25,000 6,000
Debtors 6 205,038 144,305
Cash at bank 527,972 723,587
758,010 873,892
CREDITORS
Amounts falling due within one year 7 190,315 151,307
NET CURRENT ASSETS 567,695 722,585
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,781,035

1,594,665

CREDITORS
Amounts falling due after more than
one year

8

271,118

254,172
NET ASSETS 1,509,917 1,340,493

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,509,915 1,340,491
SHAREHOLDERS' FUNDS 1,509,917 1,340,493

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

JCM Civil Engineering Limited (Registered number: 04299241)

Balance Sheet - continued
31 October 2024


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 director and authorised for issue on 22 May 2025 and were signed by:





J M Toner - Director


JCM Civil Engineering Limited (Registered number: 04299241)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

JCM Civil Engineering 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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 - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.


JCM Civil Engineering Limited (Registered number: 04299241)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued
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 3 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 November 2023 5,227
Additions 426
At 31 October 2024 5,653
NET BOOK VALUE
At 31 October 2024 5,653
At 31 October 2023 5,227

JCM Civil Engineering Limited (Registered number: 04299241)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023 - 1,484,728 1,484,728
Additions 243,076 333,570 576,646
Disposals - (140,353 ) (140,353 )
At 31 October 2024 243,076 1,677,945 1,921,021
DEPRECIATION
At 1 November 2023 - 617,875 617,875
Charge for year - 188,984 188,984
Eliminated on disposal - (93,525 ) (93,525 )
At 31 October 2024 - 713,334 713,334
NET BOOK VALUE
At 31 October 2024 243,076 964,611 1,207,687
At 31 October 2023 - 866,853 866,853

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 198,293 137,989
Other debtors 6,745 6,316
205,038 144,305

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Taxation and social security 136,177 90,130
Other creditors 54,138 61,177
190,315 151,307

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans 22,500 32,500
Hire purchase contracts 248,618 221,672
271,118 254,172