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Registration number: 03973277

JAW Earthworks Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 April 2025

JAW Earthworks Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 10

JAW Earthworks Limited

Company Information

Directors | Mrs Bernadette Waters Mr John Adrian Waters

Company secretary | Mrs Bernadette Waters

Registered office | 8 The Courtyard, Goldsmith Way Eliot Business Park Nuneaton Warwickshire CV10 7RJ

Accountants | Pattinsons Business Services Ltd 8 The Courtyard Goldsmith Way Eliot Business Park Nuneaton CV10 7RJ

JAW Earthworks Limited

Directors' Report for the Year Ended 30 April 2025

The directors present their report and the financial statements for the year ended 30 April 2025.

Directors of the company

The directors who held office during the year were as follows:

Mrs Bernadette Waters - Company secretary and director

Mr John Adrian Waters

Principal activity

The principal activity of the company is that of plant hire and excavation services.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 23 December 2025 and signed on its behalf by:

.........................................
Mr John Adrian Waters
Director

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
JAW Earthworks Limited
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JAW Earthworks Limited for the year ended 30 April 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of JAW Earthworks Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of JAW Earthworks Limited and state those matters that we have agreed to state to the Board of Directors of JAW Earthworks Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JAW Earthworks Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that JAW Earthworks Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JAW Earthworks Limited. You consider that JAW Earthworks Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of JAW Earthworks Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Pattinsons Business Services Ltd
8 The Courtyard
Goldsmith Way
Eliot Business Park
Nuneaton
CV10 7RJ

23 December 2025

JAW Earthworks Limited

(Registration number: 03973277)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 448,564 | 251,987
Current assets |  |  |
Debtors | 6 | 73,996 | 48,349
Cash at bank and in hand |  | 125,249 | 92,140
|  | 199,245 | 140,489
Creditors: Amounts falling due within one year | 7 | (128,768) | (93,630)
Net current assets |  | 70,477 | 46,859
Total assets less current liabilities |  | 519,041 | 298,846
Creditors: Amounts falling due after more than one year | 7 | (212,693) | (105,391)
Provisions for liabilities |  | (121,604) | (66,870)
Net assets |  | 184,744 | 126,585
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 184,644 | 126,485
Shareholders' funds |  | 184,744 | 126,585

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:

......................................... Mr John Adrian Waters Director

JAW Earthworks Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
8 The Courtyard,
Goldsmith Way
Eliot Business Park
Nuneaton
Warwickshire
CV10 7RJ

These financial statements were authorised for issue by the Board on 23 December 2025.

2 | 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 - 'The Financial Reporting Standard applicable in the UK 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.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

JAW Earthworks Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

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
Motor vehicles | 25% reducing balance
Office equipment | 15% reducing balance
Tools | 15% reducing balance
Plant & machinery | 15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

JAW Earthworks Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans from banks and other third parties and loans to related parties.

3 | Staff numbers

The average number of persons employed by the company during the year, was 2 (2024 - 2).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 49,646 | 31,414

JAW Earthworks Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Tooling £ | Other property, plant and equipment £ | Total £
Cost or valuation
At 1 May 2024 | 1,964 | 118,450 | 1,178 | 222,962 | 344,554
Additions | - | 70,791 | - | 200,254 | 271,045
Disposals | - | (39,938) | - | (3,460) | (43,398)
At 30 April 2025 | 1,964 | 149,303 | 1,178 | 419,756 | 572,201
Depreciation
At 1 May 2024 | 1,405 | 18,319 | 676 | 72,167 | 92,567
Charge for the year | 84 | 23,665 | 75 | 25,822 | 49,646
Eliminated on disposal | - | (16,225) | - | (2,351) | (18,576)
At 30 April 2025 | 1,489 | 25,759 | 751 | 95,638 | 123,637
Carrying amount
At 30 April 2025 | 475 | 123,544 | 427 | 324,118 | 448,564
At 30 April 2024 | 559 | 100,131 | 502 | 150,795 | 251,987

JAW Earthworks Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 27,762 | -
Prepayments | 8,697 | 5,776
Other debtors | 37,537 | 42,573
| 73,996 | 48,349

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 61,734 | 49,949
Trade creditors |  | 53,919 | 5,500
Taxation and social security |  | 11,321 | 8,627
Directors loan accounts |  | 946 | -
Other creditors |  | 848 | 29,554
|  | 128,768 | 93,630

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 212,693 | 105,391

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 212,693 | 105,391

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 61,734 | 49,949

JAW Earthworks Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

10 | Related party transactions

Transactions with directors

2025 | At 1 May 2024 £ | Advances to director £ | Repayments by director £ | At 30 April 2025 £
Loans to director | 21,105 | 115,493 | (137,544) | (946)

2024 | At 1 May 2023 £ | Advances to director £ | Repayments by director £ | At 30 April 2024 £
Loans to director | 42,503 | 84,492 | (105,890) | 21,105

Interest has been charged at HMRC's beneficial loan interest rates on balances in excess of £10,000. The loan is repayable on demand.