Registration number: 09279839

JCS Maintenance Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

JCS Maintenance Ltd

(Registration number: 09279839)
Balance Sheet as at 31 March 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	3		839		1,119
Current assets
Debtors	4	1,960		3,745
Cash at bank and in hand		780		3,199
		2,740		6,944
Creditors: Amounts falling due within one year	5	(3,013)		(4,267)
Net current (liabilities)/assets			(273)		2,677
Total assets less current liabilities			566		3,796
Creditors: Amounts falling due after more than one year	5		(665)		(2,880)
Net (liabilities)/assets			(99)		916
Capital and reserves
Called up share capital		101		101
Profit and loss account		(200)		815
Total equity			(99)		916

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 December 2025
 

......................................... Mr S. Johnstone Director

JCS Maintenance Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% Reducing balance

JCS Maintenance Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	2,656	2,656
At 31 March 2025	2,656	2,656
Depreciation
At 1 April 2024	1,537	1,537
Charge for the year	280	280
At 31 March 2025	1,817	1,817
Carrying amount
At 31 March 2025	839	839
At 31 March 2024	1,119	1,119

JCS Maintenance Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

4

Debtors

Current	2025 £	2024 £
Trade debtors	1,120	520
Other debtors	840	3,225
	1,960	3,745

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Loans and borrowings	2,233	2,240
Taxation and social security	-	1,205
Other creditors	780	822
	3,013	4,267
Creditors: amounts falling due after one year
Loans and borrowings	665	2,880