REGISTERED NUMBER: 12348135 (England and Wales)

Audited Financial Statements

for the Year Ended

30 September 2024

for

J V Civils Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S T McGuigan

M R Lee

REGISTERED OFFICE:

Staveley Yard

Thrapston Road

Kettering

NN14 4DZ

REGISTERED NUMBER:

12348135 (England and Wales)

AUDITORS:

DJH Audit Limited

Statutory Auditors

Church Court

Stourbridge Road

Halesowen

West Midlands

B63 3TT

FIXED ASSETS

Tangible assets

4

48,696

64,930

CURRENT ASSETS

Debtors

5

15,853

50,103

Cash at bank

7,072

25,148

22,925

75,251

CREDITORS

Amounts falling due within one year

6

887,547

889,463

NET CURRENT LIABILITIES

(864,622

)

(814,212

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(815,926

)

(749,282

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(816,926

)

(750,282

)

(815,926

)

(749,282

)

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 Board of Directors and authorised for issue on 22 October 2025 and were signed on its behalf by:

S T McGuigan - Director

1.	STATUTORY INFORMATION

J V Civils 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.

The financial statements have been prepared on a going concern basis on the grounds that support will be provided by the parent company to allow the company to continue trading.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 October 2023

and 30 September 2024

156,854

15,289

172,143

DEPRECIATION

At 1 October 2023

97,165

10,048

107,213

Charge for year

14,923

1,311

16,234

At 30 September 2024

112,088

11,359

123,447

NET BOOK VALUE

At 30 September 2024

44,766

3,930

48,696

At 30 September 2023

59,689

5,241

64,930

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

15,853

50,103

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

15,973

64,282

Amounts owed to group undertakings

841,753

800,119

Taxation and social security

3,329

6,691

Other creditors

26,492

18,371

887,547

889,463

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Howell (FCA) (Senior Statutory Auditor)

for and on behalf of DJH Audit Limited

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company owed £400 to its directors (2023: £400).

9.	ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of Granemore Group Limited (company number 05965784).

The parent company`s registered office is Staveley Yard Thrapston Road, Cranford, Kettering, NN14 4DZ.