Company No: 13423241 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Gillian Brady
	Joseph Sidney Brady

REGISTERED OFFICE	Collingwood House Back Lane
	Riccall
	York
	YO19 6PT
	United Kingdom

COMPANY NUMBER

13423241 (England and Wales)

ACCOUNTANT	Morrell Middleton Auditors Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,152		1,099
		1,152		1,099
Current assets
Cash at bank and in hand	4	38,858		108,618
		38,858		108,618
Creditors: amounts falling due within one year	5	( 10,126)		( 46,520)
Net current assets		28,732		62,098
Total assets less current liabilities		29,884		63,197
Net assets		29,884		63,197
Capital and reserves
Called-up share capital	6	8		8
Profit and loss account		29,876		63,189
Total shareholders' funds		29,884		63,197

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of JS and G Mining Engineering Consultancy (registered number: 13423241) were approved and authorised for issue by the Board of Directors on 19 September 2025. They were signed on its behalf by:

Joseph Sidney Brady Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

JS and G Mining Engineering Consultancy (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Collingwood House Back Lane, Riccall, York, YO19 6PT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

30 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 June 2024	2,073		2,073
Additions	417		417
At 31 May 2025	2,490		2,490
Accumulated depreciation
At 01 June 2024	974		974
Charge for the financial year	364		364
At 31 May 2025	1,338		1,338
Net book value
At 31 May 2025	1,152		1,152
At 31 May 2024	1,099		1,099

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	38,858		108,618

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	3,206		36,705
Other creditors	6,920		9,815
	10,126		46,520

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary A share of £ 1.00	1		1
1 Ordinary B share of £ 1.00	1		1
1 Ordinary C share of £ 1.00	1		1
1 Ordinary D share of £ 1.00	1		1
1 Ordinary E share of £ 1.00	1		1
1 Ordinary F share of £ 1.00	1		1
2 Ordinary shares of £ 1.00 each	2		2
	8		8