JCS Flooring Limited

JCS Flooring Limited
Statement of Financial Position
As at 31 March 2025

	2025		2024
	£	£	£	£
Fixed assets		26,763		40,226
Current assets	73,829		71,626
Prepayments and accrued income	0		5,304
Creditors: amount falling due within one year	(46,873)		(33,395)
Net current assets		26,956		43,535
Total assets less current liabilities		53,719		83,761
Creditors: amount falling due after more than one year		(12,869)		(32,348)
Provisions for liabilities		(149)		0
Net assets		40,701		51,413


Capital and reserves		40,701		51,413

NOTES TO THE ACCOUNTS

General Information

JCS Flooring Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI626821, registration address 12 Cromac Place, Belfast, Co Antrim, BT7 2JB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Related parties

During the year the company entered into the following transactions with related parties:

	Amount due from/to related party				Provision for doubtful debt from the related party
	2025 £		2024 £		2025 £		2024 £
Jonathan Stewart	586		(18,916)		0		0

Jonathan Stewart is a director of the company. As at 31 March 2025, the company owed him £586 in respect of a loan to the business (2024: £18,916 owed to company) The Loan has no formal terms attached to it therefore it is regarded as being repayable on demand.

For the year ended 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.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 09 December 2025 and were signed by:

--------------------------------
Jonathan Stewart
Director

Registered Number: NI626821
Northern Ireland
JCS FLOORING LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025