IRIS Accounts Production v25.4.0.155 05327457 Board of Directors 1.5.24 30.4.25 30.4.25 false true false false true false Ordinary 'A' 1.00000 Ordinary 'B' 1.00000 Ordinary 'C' 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05327457 2024-04-30 05327457 2025-04-30 05327457 2024-05-01 2025-04-30 05327457 2023-04-30 05327457 2023-05-01 2024-04-30 05327457 2024-04-30 05327457 ns15:EnglandWales 2024-05-01 2025-04-30 05327457 ns14:PoundSterling 2024-05-01 2025-04-30 05327457 ns10:Director1 2024-05-01 2025-04-30 05327457 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05327457 ns10:SmallEntities 2024-05-01 2025-04-30 05327457 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05327457 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 05327457 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05327457 ns10:FullAccounts 2024-05-01 2025-04-30 05327457 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 05327457 ns10:OrdinaryShareClass2 2024-05-01 2025-04-30 05327457 ns10:OrdinaryShareClass3 2024-05-01 2025-04-30 05327457 ns10:Director2 2024-05-01 2025-04-30 05327457 ns10:CompanySecretary1 2024-05-01 2025-04-30 05327457 ns10:RegisteredOffice 2024-05-01 2025-04-30 05327457 ns5:CurrentFinancialInstruments 2025-04-30 05327457 ns5:CurrentFinancialInstruments 2024-04-30 05327457 ns5:Non-currentFinancialInstruments 2025-04-30 05327457 ns5:Non-currentFinancialInstruments 2024-04-30 05327457 ns5:ShareCapital 2025-04-30 05327457 ns5:ShareCapital 2024-04-30 05327457 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 05327457 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 05327457 ns5:PlantMachinery 2024-05-01 2025-04-30 05327457 ns5:PlantMachinery 2024-04-30 05327457 ns5:PlantMachinery 2025-04-30 05327457 ns5:PlantMachinery 2024-04-30 05327457 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 05327457 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 05327457 ns5:Secured 2025-04-30 05327457 ns5:Secured 2024-04-30 05327457 ns10:OrdinaryShareClass1 2025-04-30 05327457 ns10:OrdinaryShareClass2 2025-04-30 05327457 ns10:OrdinaryShareClass3 2025-04-30

REGISTERED NUMBER: 05327457 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH APRIL 2025 |

| FOR |

| J. & C.S. DEVELOPMENTS LIMITED |

J. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| J. & C.S. DEVELOPMENTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH APRIL 2025

| DIRECTORS: | J M Stead

| Mrs C A Stead

| SECRETARY: | Mrs C A Stead

| REGISTERED OFFICE: | 5 Maveen Grove

| Woodsmoor

| Stockport

| Cheshire

| SK2 7BJ

| REGISTERED NUMBER: | 05327457 (England and Wales)

| ACCOUNTANTS: | Allens Accountants Limited

| Chartered Accountants

| 123 Wellington Road South

| Stockport

| Cheshire

| SK1 3TH

J. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457) |

BALANCE SHEET

30TH APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 22,205 |  | 29,842 |  |

CURRENT ASSETS

Stocks | 251,476 |  | 251,476 |  |

Debtors | 5 | 116,228 |  | 145,814 |  |

Cash at bank and in hand | 125,040 |  | 85,374 |  |

492,744 |  | 482,664 |  |

CREDITORS

Amounts falling due within one year | 6 | 259,743 |  | 158,271 |  |

NET CURRENT ASSETS | 233,001 |  | 324,393 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 255,206 |  | 354,235 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (229,937 | ) | (229,937 | ) |

PROVISIONS FOR LIABILITIES | - |  | (5,670 | ) |

NET ASSETS | 25,269 |  | 118,628 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Retained earnings | 24,269 |  | 117,628 |  |

SHAREHOLDERS' FUNDS | 25,269 |  | 118,628 |  |

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

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

The directors acknowledge their 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.

J. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457) |

BALANCE SHEET - continued

30TH APRIL 2025

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 Board of Directors and authorised for issue on 23rd January 2026 and were signed on its behalf by:

J M Stead - Director

J. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

1. | STATUTORY INFORMATION

| J. & C.S. Developments 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.

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.

| Turnover

| Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

| i) the Company has transferred the significant risks and rewards of ownership to the buyer;

| ii) the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

| iii) the amount of turnover can be measured reliably;

| iv) it is probable that the Company will receive the consideration due under the transaction and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| 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 etc | - | 33% on cost and 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

J. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st May 2024

| and 30th April 2025 | 67,830 |  |

| DEPRECIATION

| At 1st May 2024 | 37,988 |  |

| Charge for year | 7,637 |  |

| At 30th April 2025 | 45,625 |  |

| NET BOOK VALUE

| At 30th April 2025 | 22,205 |  |

| At 30th April 2024 | 29,842 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 5,292 |  | 30,432 |  |

| Other debtors | 110,936 |  | 115,382 |  |

116,228 |  | 145,814 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 150 |  | 150 |  |

| Trade creditors | 209,257 |  | 90,197 |  |

| Taxation and social security | 47,336 |  | 64,924 |  |

| Other creditors | 3,000 |  | 3,000 |  |

259,743 |  | 158,271 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 229,937 |  | 229,937 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Mortgage over 5 years | 229,187 |  | 229,187 |  |

J. & C.S. DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05327457) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 230,087 |  | 230,087 |  |

| Bank loan is secured by the assets of the company.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 475 | Ordinary 'A' | £1 | 475 |  | 475 |  |

| 475 | Ordinary 'B' | £1 | 475 |  | 475 |  |

| 50 | Ordinary 'C' | £1 | 50 |  | 50 |  |

1,000 |  | 1,000 |  |