JSC Structures Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: NI630215

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		30,010		-

			30,010		-
CURRENT ASSETS
Debtors	5	4,728		528
Cash at bank and in hand		110,184		89,491

		114,912		90,019
Creditors: Amounts Falling Due Within One Year	6	(61,844 )		(45,496 )

NET CURRENT ASSETS (LIABILITIES)			53,068		44,523

TOTAL ASSETS LESS CURRENT LIABILITIES			83,078		44,523

NET ASSETS			83,078		44,523

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			82,978		44,423

SHAREHOLDERS' FUNDS			83,078		44,523

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr John Stewart

Director

03/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

JSC Structures Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI630215 . The registered office is 19 Bells Hill, Limavady, BT49 0DQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

25% reducing balance

2.4. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 April 2024	-
Additions	33,500

As at 31 March 2025	33,500

...CONTINUED

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JSC Structures Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	-
Provided during the period	3,490

As at 31 March 2025	3,490

Net Book Value
As at 31 March 2025	30,010

As at 1 April 2024	-

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	4,200	-
Other debtors	528	528

	4,728	528

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	25,473	19,978
Other taxes and social security	3,416	3,444
VAT	16,770	14,896
Accruals and deferred income	450	928
Directors' loan accounts	15,735	6,250

	61,844	45,496

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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