Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falsefalseEngineering design activities11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14036754 2024-04-01 2025-03-31 14036754 2023-04-01 2024-03-31 14036754 2025-03-31 14036754 2024-03-31 14036754 c:Director1 2024-04-01 2025-03-31 14036754 d:Buildings d:ShortLeaseholdAssets 2024-04-01 2025-03-31 14036754 d:Buildings d:ShortLeaseholdAssets 2025-03-31 14036754 d:Buildings d:ShortLeaseholdAssets 2024-03-31 14036754 d:PlantMachinery 2024-04-01 2025-03-31 14036754 d:PlantMachinery 2025-03-31 14036754 d:PlantMachinery 2024-03-31 14036754 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14036754 d:OfficeEquipment 2024-04-01 2025-03-31 14036754 d:OfficeEquipment 2025-03-31 14036754 d:OfficeEquipment 2024-03-31 14036754 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14036754 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14036754 d:CurrentFinancialInstruments 2025-03-31 14036754 d:CurrentFinancialInstruments 2024-03-31 14036754 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14036754 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14036754 d:ShareCapital 2025-03-31 14036754 d:ShareCapital 2024-03-31 14036754 d:RetainedEarningsAccumulatedLosses 2025-03-31 14036754 d:RetainedEarningsAccumulatedLosses 2024-03-31 14036754 c:OrdinaryShareClass1 2024-04-01 2025-03-31 14036754 c:OrdinaryShareClass1 2025-03-31 14036754 c:OrdinaryShareClass2 2024-04-01 2025-03-31 14036754 c:OrdinaryShareClass2 2025-03-31 14036754 c:OrdinaryShareClass3 2024-04-01 2025-03-31 14036754 c:OrdinaryShareClass3 2025-03-31 14036754 c:FRS102 2024-04-01 2025-03-31 14036754 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 14036754 c:FullAccounts 2024-04-01 2025-03-31 14036754 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14036754 d:EntityControlledByKeyManagementPersonnel1 2024-04-01 2025-03-31 14036754 d:EntityControlledByKeyManagementPersonnel1 2025-03-31 14036754 d:EntityControlledByKeyManagementPersonnel1 2024-03-31 14036754 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-04-01 2025-03-31 14036754 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-03-31 14036754 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-03-31 14036754 2 2024-04-01 2025-03-31 14036754 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14036754










JTEC SOLUTIONS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
JTEC SOLUTIONS LTD
 

CONTENTS



Page
Accountants' Report
 
 
1
Balance Sheet
 
 
2 - 3
Notes to the Financial Statements
 
 
4 - 8


 
JTEC SOLUTIONS LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JTEC SOLUTIONS LTD
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JTEC Solutions Ltd for the year ended 31 March 2025 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of JTEC Solutions Ltd in accordance with the terms of our engagement letter dated 10 May 2022Our work has been undertaken solely to prepare for your approval the financial statements of JTEC Solutions Ltd and state those matters that we have agreed to state to the director of JTEC Solutions Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JTEC Solutions Ltd and its director for our work or for this report. 

It is your duty to ensure that JTEC Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JTEC Solutions Ltd. You consider that JTEC Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of JTEC Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
9 June 2025
Page 1

 
JTEC SOLUTIONS LTD
REGISTERED NUMBER: 14036754

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
£
£

Fixed assets
  

Tangible Fixed Assets
 4 
37,792
7,118

  
37,792
7,118

Current assets
  

Stocks
  
-
2,759

Debtors: amounts falling due within one year
 5 
214,123
121,835

Cash at bank and in hand
  
14,114
4,512

  
228,237
129,106

Creditors: amounts falling due within one year
 6 
(114,681)
(43,307)

Net current assets
  
 
 
113,556
 
 
85,799

Total assets less current liabilities
  
151,348
92,917

Provisions for liabilities
  

Deferred tax
  
(4,976)
(1,605)

  
 
 
(4,976)
 
 
(1,605)

Net assets
  
146,372
91,312


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
146,272
91,212

  
146,372
91,312


Page 2

 
JTEC SOLUTIONS LTD
REGISTERED NUMBER: 14036754
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on




J Bridges
Director

Date: 9 June 2025

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
JTEC SOLUTIONS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The company is a private United Kingdom company limited by shares. It is registered in England and Wales, registration number 14036754. The address of the registered office of Unit 9 Elm Farm Business Park, Wymondham, Norwich, Norfolk, NR18 OZF. The trading address is Wymondham, Norfolk.
The company's principle activity is that of engineering design.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding VAT, discounts and rebates. The following criteria must also be met before turnover is recognised:
Rendering of services
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of turnover can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax.
Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date.
Current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 4

 
JTEC SOLUTIONS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Leasehold property improvements
-
17%
Straight line
Plant and machinery
-
25%
reducing balance
Office equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks and work in progress

Stocks are stated at the lower of cost and estimated selling price less costs to sell. Cost includes all costs of purchase, and other costs incurred in bringing stock to its present location and condition. 

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related partiesments in ordinary shares.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.


Page 5

 
JTEC SOLUTIONS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Tangible fixed assets





Leasehold property improvements
Plant and machinery
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
-
-
11,850
11,850


Additions
24,247
3,139
13,191
40,577



At 31 March 2025

24,247
3,139
25,041
52,427



Depreciation


At 1 April 2024
-
-
4,732
4,732


Charge for the year on owned assets
4,041
785
5,077
9,903



At 31 March 2025

4,041
785
9,809
14,635



Net book value



At 31 March 2025
20,206
2,354
15,232
37,792



At 31 March 2024
-
-
7,118
7,118

Page 6

 
JTEC SOLUTIONS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
58,518
9,888

Other debtors
153,981
110,083

Prepayments and accrued income
1,624
1,864

214,123
121,835



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
2,005
3,272

Taxation and other social security costs
20,019
25,239

Other creditors
68,428
12,596

Accruals and deferred income
24,229
2,200

114,681
43,307



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



80 Ordinary 'A' Shares shares of £1.00 each
80
80
10 Ordinary 'B' Shares shares of £1.00 each
10
10
10 Ordinary 'C' Shares shares of £1.00 each
10
10

100

100



8.Commitments, guarantees and contingencies

The company had total financial commitments, guarantees and contingencies which are not included in the balance sheet amounting to £50,875 (2024: £nil).

Page 7

 
JTEC SOLUTIONS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Related party transactions

As at 31 March 2025, the balance of the director's loan account was £68,058 (2024: £226) owing to the director from the company.
Interest of £146 (2024: £286) was charged on the overdrawn balances during the period at a rate of 2.25%. The loan is repayable on demand.
As at 31 March 2025, a company in which the director is a shareholder owed the company £138,697 (2024: £110,083).

 
Page 8