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REGISTERED NUMBER: 04924946 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

FOR

J CHURCHILL CONSTRUCTION LIMITED

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

J CHURCHILL CONSTRUCTION LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 5 APRIL 2025

| DIRECTORS: | J A Churchill

| L J J Churchill

| SECRETARY: | Mrs T A Churchill

| REGISTERED OFFICE: | Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

| REGISTERED NUMBER: | 04924946 (England and Wales)

| ACCOUNTANTS: | Randall & Payne LLP

| Chartered Accountants

| Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

BALANCE SHEET

5 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 11,750 |  | 15,665 |  |

Investment property | 6 | 303,929 |  | - |  |

315,679 |  | 15,665 |  |

CURRENT ASSETS

Debtors | 7 | 136,081 |  | 310,705 |  |

Cash at bank | 204,608 |  | 319,404 |  |

340,689 |  | 630,109 |  |

CREDITORS

Amounts falling due within one year | 8 | 213,262 |  | 209,891 |  |

NET CURRENT ASSETS | 127,427 |  | 420,218 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 443,106 |  | 435,883 |  |

PROVISIONS FOR LIABILITIES | 2,938 |  | 3,917 |  |

NET ASSETS | 440,168 |  | 431,966 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 440,167 |  | 431,965 |  |

SHAREHOLDERS' FUNDS | 440,168 |  | 431,966 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

BALANCE SHEET - continued

5 APRIL 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2025 and were signed on its behalf by:

J A Churchill - Director

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

1. | STATUTORY INFORMATION

| J Churchill Construction 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Accounting convention

| These financial statements have been prepared in accordance with the provision of section 1A "Small entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding VAT. Turnover also includes amounts invoiced post the year end in so far as those invoices relate to work done before the year end and includes the appropriate amount of retentions relevant to work done at the Balance Sheet date.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of five years.

| Goodwill was fully amortised in 2009

| 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

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Going concern

| The director has considered the risks and issues concerning the company and it's activities and no material uncertainties that may cast significant doubt about the company's ability of the company to continue as a going concern have been identified by the directors.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 6 April 2024

| and 5 April 2025 | 30,000 |  |

| AMORTISATION

| At 6 April 2024

| and 5 April 2025 | 30,000 |  |

| NET BOOK VALUE

| At 5 April 2025 | - |  |

| At 5 April 2024 | - |  |

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5 APRIL 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 6 April 2024

| and 5 April 2025 | 3,977 |  | 589 |  | 64,063 |  | 68,629 |  |

| DEPRECIATION

| At 6 April 2024 | 3,149 |  | 546 |  | 49,269 |  | 52,964 |  |

| Charge for year | 207 |  | 9 |  | 3,699 |  | 3,915 |  |

| At 5 April 2025 | 3,356 |  | 555 |  | 52,968 |  | 56,879 |  |

| NET BOOK VALUE

| At 5 April 2025 | 621 |  | 34 |  | 11,095 |  | 11,750 |  |

| At 5 April 2024 | 828 |  | 43 |  | 14,794 |  | 15,665 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 303,929 |  |

| At 5 April 2025 | 303,929 |  |

| NET BOOK VALUE

| At 5 April 2025 | 303,929 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 46,322 |  | 16,861 |  |

| Other debtors | 44,757 |  | - |  |

| Intercompany balance | - |  | 234,662 |  |

| VAT | 521 |  | 2,736 |  |

| Prepayments and accrued income | 44,481 |  | 56,446 |  |

136,081 |  | 310,705 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 49,964 |  | 14,195 |  |

| Corporation Tax | 10,936 |  | 52,211 |  |

| Social security and other taxes | 5,079 |  | 9,208 |  |

| Other creditors | 134 |  | - |  |

| Directors' current accounts | 147,149 |  | 134,277 |  |

213,262 |  | 209,891 |  |

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5 APRIL 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 5 April 2025 and 5 April 2024:

2025 | 2024 |

£ | £ |

| J A Churchill

| Balance outstanding at start of year | (134,277 | ) | (169,728 | ) |

| Amounts advanced | 48,632 |  | 86,218 |  |

| Amounts repaid | (61,504 | ) | (50,767 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (147,149 | ) | (134,277 | ) |

| No interest is being charged on the loan and there are no set repayment terms.