REGISTERED NUMBER: 09828997 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

J.C. WATSON MECHANICAL LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Director:

Mr J Lyman

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

09828997 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

319,494

376,679

319,494

376,679

Current assets

Stocks

5,649

16,945

Debtors

6

1,036,890

940,012

Cash at bank

2,070,187

354,420

3,112,726

1,311,377

Creditors

Amounts falling due within one year

7

1,997,687

555,423

Net current assets

1,115,039

755,954

Total assets less current liabilities

1,434,533

1,132,633

Provisions for liabilities

9

52,193

37,034

Net assets

1,382,340

1,095,599

Capital and reserves

Called up share capital

10

100

100

Retained earnings

1,382,240

1,095,499

Shareholders' funds

1,382,340

1,095,599

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 January 2026 and were signed by:

Mr J Lyman - Director

1.	Statutory information

J.C. Watson Mechanical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Accounting policies

Basis of preparing the financial statements

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

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of two years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 13 (2024 - 20 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 December 2024

and 30 November 2025

10,000

Amortisation

At 1 December 2024

and 30 November 2025

10,000

Net book value

At 30 November 2025

-

At 30 November 2024

-

5.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 December 2024

47,066

8,835

414,624

131,415

601,940

Additions

-

1,125

82,169

415

83,709

Disposals

-

-

(53,340

)

-

(53,340

)

At 30 November 2025

47,066

9,960

443,453

131,830

632,309

Depreciation

At 1 December 2024

20,329

6,875

149,598

48,459

225,261

Charge for year

9,414

1,642

71,337

35,998

118,391

Eliminated on disposal

-

-

(30,837

)

-

(30,837

)

At 30 November 2025

29,743

8,517

190,098

84,457

312,815

Net book value

At 30 November 2025

17,323

1,443

253,355

47,373

319,494

At 30 November 2024

26,737

1,960

265,026

82,956

376,679

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

402,292

710,946

Other debtors

634,598

229,066

1,036,890

940,012

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

464,213

165,078

Taxation and social security

305,752

178,912

Other creditors

1,227,722

211,433

1,997,687

555,423

8.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

47,400

47,400

9.	Provisions for liabilities

2025

2024

£

£

Deferred tax

52,193

37,034

Deferred tax

£

Balance at 1 December 2024

37,034

Provided during year

15,159

Balance at 30 November 2025

52,193

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100