Jwc Building & Construction Ltd

Jwc Building & Construction Ltd
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

Jwc Building & Construction Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	17,732	22,451
		17,732	22,451
Current assets
Debtors		0	6,397
Cash at bank and in hand		15,324	7,671
		15,324	14,068
Creditors: amount falling due within one year		(32,848)	(24,625)
Net current assets		(17,524)	(10,557)

Total assets less current liabilities		208	11,894
Net assets		208	11,894

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		108	11,794
Shareholders' funds		208	11,894

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 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 29 December 2025 and were signed by:

-------------------------------
James Catley
Director

1

Jwc Building & Construction Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Jwc Building & Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 14500582, registration address 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Straight line between 4 and 5 years

Plant and Machinery	20% Straight Line
Motor Vehicles	25% Straight Line
Computer Equipment	25% Straight Line

2.	Average number of employees 2025: 1 Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	13,323	14,367	1,357	29,047
Additions	-	2,500	-	2,500
Disposals	-	-	-	-
At 31 March 2025	13,323	16,867	1,357	31,547
Depreciation
At 01 April 2024	2,665	3,592	339	6,596
Charge for year	2,664	4,216	339	7,219
On disposals	-	-	-	-
At 31 March 2025	5,329	7,808	678	13,815
Net book values
Closing balance as at 31 March 2025	7,994	9,059	679	17,732
Opening balance as at 01 April 2024	10,658	10,775	1,018	22,451

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: 14500582
England and Wales
JWC BUILDING & CONSTRUCTION LTD

Abridged Accounts

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