Registered number
14877416
JCS Precision Engineering Ltd
Filleted Accounts
31 May 2025

JCS Precision Engineering Ltd
Registered number: | 14877416
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 32,153 |  |  | 41,437
Current assets
Debtors | 4 |  | 16,721 |  |  | 4,685
Cash at bank and in hand |  |  | 10,716 |  |  | 9,873
|  |  | 27,437 |  |  | 14,558
Creditors: amounts falling due within one year | 5 |  | (31,617) |  |  | (24,269)
Net current liabilities |  |  |  | (4,180) |  |  | (9,711)
Total assets less current liabilities |  |  |  | 27,973 |  |  | 31,726
Creditors: amounts falling due after more than one year | 6 |  |  | - |  |  | (16,310)
Net assets |  |  |  | 27,973 |  |  | 15,416
Capital and reserves
Called up share capital |  |  |  | 4 |  |  | 4
Profit and loss account |  |  |  | 27,969 |  |  | 15,412
Shareholders' funds |  |  |  | 27,973 |  |  | 15,416
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C Simpson
Director
Approved by the board on 3 November 2025

JCS Precision Engineering Ltd
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| 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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 25% Reducing Balance
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 June 2024 | 51,000
| Additions | 1,434
| At 31 May 2025 | 52,434
| Depreciation
| At 1 June 2024 | 9,563
| Charge for the year | 10,718
| At 31 May 2025 | 20,281
| Net book value
| At 31 May 2025 | 32,153
| At 31 May 2024 | 41,437
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 16,085 |  | 4,685
| Other debtors | 636 |  | -
|  |  |  |  |  | 16,721 |  | 4,685
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 4,744 |  | 2,729
| Taxation and social security costs | 8,465 |  | 13
| Other creditors | 18,408 |  | 21,527
|  |  |  |  |  | 31,617 |  | 24,269
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | - |  | 16,310
7 | Other information
| JCS Precision Engineering Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Unit 1 Belfield Court
| Ilkeston
| Derbyshire
| DE7 8DU

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