James_French_Construction_Limited_31_Mar_2025_companies_house_set_of

Company registration number:

05352227

James French Construction Limited

Unaudited Filleted Financial Statements for the year ended

31 March 2025

Sutton & Co Accountants Ltd

25 Park Street, Macclesfield, Cheshire, SK11 6SS, United Kingdom

James French Construction Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of James French Construction Limited

Year ended

31 March 2025

As described on the statement of financial position, the Board of Directors of

James French Construction Limited

are responsible for the preparation of the

financial statements

for the year ended

31 March 2025

, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Sutton & Co Accountants Ltd

25 Park Street

Macclesfield

Cheshire

SK11 6SS

United Kingdom

Date:

1 October 2025

James French Construction Limited

Statement of Financial Position

31 March 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	9,510		3,278
Current assets
Debtors	6	12,131		21,098
Cash at bank and in hand		23,676		2,876
		35,807		23,974
Creditors: amounts falling due within one year	7	(46,334	)	(24,765	)
Net current liabilities		(10,527	)	(791	)
Total assets less current liabilities		(1,017	)	2,487
Provisions for liabilities		(2,377	)	(623	)
Net (liabilities)/assets		(3,394	)	1,864
Capital and reserves
Called up share capital		100		100
Profit and loss account		(3,494	)	1,764
Shareholders (deficit)/funds		(3,394	)	1,864

For the year ending

31 March 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

30 September 2025

, and are signed on behalf of the board by:

Mr J French

Director

Company registration number:

05352227

James French Construction Limited

Notes to the Financial Statements

Year ended

31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

25 Park Street

,

Macclesfield

,

Cheshire

,

Cheshire

,

SK11 6SS

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods and services is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods and services; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	15% reducing balance
Office equipment	15% reducing balance and 25% straight line
Motor vehicles	25% reducing balance

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

4 Average number of employees

The average number of persons employed by the company during the year was

2

(2024:

1.00

).

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 April 2024	18,585
Additions	8,000
At 31 March 2025	26,585
Depreciation
At 1 April 2024	15,307
Charge	1,768
At 31 March 2025	17,075
Carrying amount
At 31 March 2025	9,510
At 31 March 2024	3,278

6 Debtors

	2025	2024
	£	£
Trade debtors	-	18,000
Other debtors	12,131	3,098
	12,131	21,098

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	11,669	-
Taxation and social security	9,159	-
Other creditors	25,506	24,765
	46,334	24,765