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REGISTERED NUMBER: 06053310 (England and Wales)

| JUST CONSTRUCTION LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

JUST CONSTRUCTION LIMITED (REGISTERED NUMBER: 06053310)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 8

JUST CONSTRUCTION LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | Mr D E Bridges

| REGISTERED OFFICE: | 81 Burton Road

| Derby

| Derbyshire

| DE1 1TJ

| BUSINESS ADDRESS: | Unit 6A

| Church View

| Clay Cross

| Chesterfield

| Derbyshire

| S45 9HA

| REGISTERED NUMBER: | 06053310 (England and Wales)

| ACCOUNTANTS: | Johnson Tidsall Limited

| Chartered Accountants

| 81 Burton Road

| Derby

| Derbyshire

| DE1 1TJ

JUST CONSTRUCTION LIMITED (REGISTERED NUMBER: 06053310)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 551,972 |  | 622,441 |  |

CURRENT ASSETS

Debtors | 5 | 796,015 |  | 441,994 |  |

Cash at bank and in hand | 199,856 |  | 110,292 |  |

995,871 |  | 552,286 |  |

CREDITORS

Amounts falling due within one year | 6 | 792,405 |  | 299,392 |  |

NET CURRENT ASSETS | 203,466 |  | 252,894 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 755,438 |  | 875,335 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (77,186 | ) | (60,255 | ) |

PROVISIONS FOR LIABILITIES | 9 | (137,993 | ) | (163,472 | ) |

NET ASSETS | 540,259 |  | 651,608 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1,000 |  | 1,000 |  |

Revaluation reserve | 11 | 98,884 |  | 162,662 |  |

Retained earnings | 440,375 |  | 487,946 |  |

SHAREHOLDERS' FUNDS | 540,259 |  | 651,608 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JUST CONSTRUCTION LIMITED (REGISTERED NUMBER: 06053310)

BALANCE SHEET - continued

31 MARCH 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2025 and were signed by:

Mr D E Bridges - Director

JUST CONSTRUCTION LIMITED (REGISTERED NUMBER: 06053310)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Just 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

| 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.

| Significant judgements and estimates

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

| The following judgements have been made in the process of applying the company's accounting policies that have had the most significant effect on amounts recognised in the financial statements:

| Depreciation - the useful economic lives of fixed assets can vary. Management review the policies and determine their appropriateness based on historic experience and the current expectations of useful life.

| Turnover

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

| It is recognised by reference to the stage of completion of contract activity where the outcome of the construction contract can be estimated reliably, otherwise revenue is recognised only to the extent of recoverable contract costs incurred.

| 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 | - | 15% on reducing balance and Straight line over 5 years

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial instruments are measured at amortised cost using the effective interest rate method.

| 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.

JUST CONSTRUCTION LIMITED (REGISTERED NUMBER: 06053310)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short term creditors are measured at transaction price.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 3 ) .

JUST CONSTRUCTION LIMITED (REGISTERED NUMBER: 06053310)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 591,734 |  | 1,203 |  | 468,070 |  | 10,273 |  | 1,071,280 |  |

| Additions | - |  | - |  | 93,524 |  | - |  | 93,524 |  |

| Disposals | - |  | - |  | (81,416 | ) | - |  | (81,416 | ) |

| At 31 March 2025 | 591,734 |  | 1,203 |  | 480,178 |  | 10,273 |  | 1,083,388 |  |

| DEPRECIATION

| At 1 April 2024 | 248,680 |  | 510 |  | 190,623 |  | 9,026 |  | 448,839 |  |

| Charge for year | 56,603 |  | 104 |  | 67,406 |  | 880 |  | 124,993 |  |

| Eliminated on disposal | - |  | - |  | (42,416 | ) | - |  | (42,416 | ) |

| At 31 March 2025 | 305,283 |  | 614 |  | 215,613 |  | 9,906 |  | 531,416 |  |

| NET BOOK VALUE

| At 31 March 2025 | 286,451 |  | 589 |  | 264,565 |  | 367 |  | 551,972 |  |

| At 31 March 2024 | 343,054 |  | 693 |  | 277,447 |  | 1,247 |  | 622,441 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 553,529 |  | 107,558 |  |

| Other debtors | 179,526 |  | 310,900 |  |

| Corporation tax | - |  | 16,269 |  |

| VAT | 57,335 |  | - |  |

| Prepayments and accrued income | 5,625 |  | 7,267 |  |

796,015 |  | 441,994 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Hire purchase contracts | 48,620 |  | 46,869 |  |

| Trade creditors | 653,674 |  | 119,493 |  |

| Corporation tax | 30,098 |  | - |  |

| Social security and other taxes | 2,922 |  | 7,946 |  |

| VAT | - |  | 11,033 |  |

| Other creditors | 32,586 |  | 99,711 |  |

| Directors' current accounts | 10,000 |  | - |  |

| Accruals and deferred income | 4,505 |  | 4,340 |  |

792,405 |  | 299,392 |  |

JUST CONSTRUCTION LIMITED (REGISTERED NUMBER: 06053310)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 1,667 |  | 10,000 |  |

| Bank loans - 2-5 years | - |  | 1,667 |  |

| Hire purchase contracts | 75,519 |  | 48,588 |  |

77,186 |  | 60,255 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 124,139 |  | 95,457 |  |

| Hire purchase contracts and finance leases are secured against the assets to which they relate.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 113,272 |  | 122,535 |  |

| Other timing differences | 24,721 |  | 40,937 |  |

137,993 |  | 163,472 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 163,472 |  |

| Provided during year | (25,479 | ) |

| Balance at 31 March 2025 | 137,993 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

JUST CONSTRUCTION LIMITED (REGISTERED NUMBER: 06053310)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

11. | RESERVES

| Revaluation

| reserve

£ |

| At 1 April 2024 | 162,662 |  |

| Transfer | (63,778 | ) |

| At 31 March 2025 | 98,884 |  |