JRC Engineering Limited - Filleted accounts

Registered number

05585480

JRC Engineering Limited

Filleted Accounts

31 October 2025

JRC Engineering Limited
Registered number:		05585480
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		253			-

Current assets
Debtors	4	379			100
Cash at bank and in hand		28,562			17,955
		28,941			18,055

Creditors: amounts falling due within one year	5	(28,177)			(17,912)

Net current assets			764			143

Net assets			1,017			143

Capital and reserves
Called up share capital			3			3
Profit and loss account			1,014			140

Shareholders' funds			1,017			143

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.




J. Crookes
Director
Approved by the board on 20 November 2025

JRC Engineering Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:


	Fixtures and fittings	over 3 years
	Motor vehicles	over 5 years



2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Fixtures and fittings		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	1,417		24,000		25,417
	Additions	379		-		379
	At 31 October 2025	1,796		24,000		25,796

	Depreciation
	At 1 November 2024	1,417		24,000		25,417
	Charge for the year	126		-		126
	At 31 October 2025	1,543		24,000		25,543

	Net book value
	At 31 October 2025	253		-		253


4	Debtors			2025		2024
£					£

	Trade debtors			379		100


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			800		1,616
	Corporation tax			14,438		11,260
	Other taxes and social security costs			1,475		191
	Other creditors			11,464		4,845
				28,177		17,912


6	Other information

	JRC Engineering Limited is a private company limited by shares and incorporated in England. Its registered office is:
	50 Hoyland Road
	Hoyland Common
	Barnsley
	South Yorkshire
	S74 0PB