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Registered number: 06962631
JCL Workbench Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06962631
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 130,230 101,183
130,230 101,183
CURRENT ASSETS
Stocks 5 69,673 79,273
Debtors 6 909,630 1,505,333
Cash at bank and in hand 528,189 151,045
1,507,492 1,735,651
Creditors: Amounts Falling Due Within One Year 7 (1,101,701 ) (1,441,192 )
NET CURRENT ASSETS (LIABILITIES) 405,791 294,459
TOTAL ASSETS LESS CURRENT LIABILITIES 536,021 395,642
Creditors: Amounts Falling Due After More Than One Year 8 - (10,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (25,635 ) (20,323 )
NET ASSETS 510,386 365,319
CAPITAL AND RESERVES
Called up share capital 10 250 250
Capital redemption reserve 50 50
Profit and Loss Account 510,086 365,019
SHAREHOLDERS' FUNDS 510,386 365,319
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For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Wendy Graham
Director
Mr Darrell Locke
Director
Mr Joseph Stevens
Director
7 July 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
JCL Workbench Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06962631 . The registered office is Canada House, First Floor, 20/20 Business Park, Maidstone, Kent, ME16 0LS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over lease term
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on cost
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2024 4,015 7,084 131,228 48,579 190,906
Additions - - 50,452 - 50,452
As at 31 May 2025 4,015 7,084 181,680 48,579 241,358
Depreciation
As at 1 June 2024 134 5,403 45,479 38,707 89,723
Provided during the period 803 420 16,141 4,041 21,405
As at 31 May 2025 937 5,823 61,620 42,748 111,128
Net Book Value
As at 31 May 2025 3,078 1,261 120,060 5,831 130,230
As at 1 June 2024 3,881 1,681 85,749 9,872 101,183
5. Stocks
2025 2024
£ £
Work in progress 69,673 79,273
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 849,543 1,425,639
Prepayments and accrued income 29,546 47,890
Other debtors 30,541 30,541
Net wages - 1,263
909,630 1,505,333
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 403,856 501,236
Bank loans and overdrafts 10,000 10,000
Corporation tax 79,838 97,343
Other taxes and social security 12,978 14,382
VAT 65,499 111,638
Other creditors 193 193
Pensions payable 2,173 1,762
Credit card 6,009 2,252
Factoring account 19,284 146,258
Accruals and deferred income 459,583 499,348
Amounts owed to parent undertaking 42,288 56,780
1,101,701 1,441,192
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 10,000
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 25,635 20,323
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 250 250
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 112,116 112,116
Later than one year and not later than five years 327,005 439,121
439,121 551,237
12. Related Party Transactions
Workbench Design LtdThe holding companyAn intercompany balance was owed to Workbench Design Ltd of £42,288 (2024: £56,780). This is interest free and repayable on demand.

Workbench Design Ltd

The holding company

An intercompany balance was owed to Workbench Design Ltd of £42,288 (2024: £56,780). This is interest free and repayable on demand.

13. Ultimate Controlling Party
The company's ultimate controlling parties are the the directors by virtue of their 100% ownership of the issued share capital in the parent company.
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