Company registration number 12419672 (England and Wales)
JCW DESIGN & BUILD LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
JCW DESIGN & BUILD LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
JCW DESIGN & BUILD LTD
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
8,000
10,000
Tangible assets
4
6,252
8,337
Investments
5
6,496
6,496
20,748
24,833
Current assets
Debtors
6
16,061
6,400
Cash at bank and in hand
7,760
12,169
23,821
18,569
Creditors: amounts falling due within one year
7
(37,459)
(23,823)
Net current liabilities
(13,638)
(5,254)
Total assets less current liabilities
7,110
19,579
Creditors: amounts falling due after more than one year
8
(3,704)
(8,935)
Net assets
3,406
10,644
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
3,306
10,544
Total equity
3,406
10,644
JCW DESIGN & BUILD LTD
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 2 -

For the financial 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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 31 January 2026 and are signed on its behalf by:
Mr J C Walker
Director
Company registration number 12419672 (England and Wales)
JCW DESIGN & BUILD LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

JCW Design & Build Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 42 Oakland Terrace, Cilfynydd, Pontypridd, United Kingdom, CF37 4HB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

JCW DESIGN & BUILD LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Motor vehicles
25% on reducing balance
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

JCW DESIGN & BUILD LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
20,000
Amortisation and impairment
At 1 April 2024
10,000
Amortisation charged for the year
2,000
At 31 March 2025
12,000
Carrying amount
At 31 March 2025
8,000
At 31 March 2024
10,000
JCW DESIGN & BUILD LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
4
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
1,400
8,733
10,133
Depreciation and impairment
At 1 April 2024
350
1,446
1,796
Depreciation charged in the year
263
1,822
2,085
At 31 March 2025
613
3,268
3,881
Carrying amount
At 31 March 2025
787
5,465
6,252
At 31 March 2024
1,050
7,287
8,337
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
6,496
6,496
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
16,061
6,400
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
12,250
7,341
Obligations under finance leases
2,778
2,778
Trade creditors
1,432
-
0
Corporation tax
12,523
8,439
Other taxation and social security
8,381
5,233
Other creditors
95
32
37,459
23,823
JCW DESIGN & BUILD LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
8
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
-
0
5,000
Obligations under finance leases
3,704
3,935
3,704
8,935
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
10
Related party transactions

As at balance sheet date, the directors owed the company £16059 (2024:6,398)

11
Ultimate Controlling Party

The company's ultimate controlling party is Mr Justin Copeland Decaro by virtue of their share capital in the company.

2025-03-31 2024-04-01 false false false 31 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Justin Copeland Walker Ms L M Decaro 12419672 2024-04-01 2025-03-31 12419672 2025-03-31 12419672 2024-03-31 12419672 core:Goodwill 2025-03-31 12419672 core:Goodwill 2024-03-31 12419672 core:PlantMachinery 2025-03-31 12419672 core:MotorVehicles 2025-03-31 12419672 core:PlantMachinery 2024-03-31 12419672 core:MotorVehicles 2024-03-31 12419672 core:WithinOneYear 2025-03-31 12419672 core:WithinOneYear 2024-03-31 12419672 core:AfterOneYear 2025-03-31 12419672 core:AfterOneYear 2024-03-31 12419672 core:CurrentFinancialInstruments 2025-03-31 12419672 core:CurrentFinancialInstruments 2024-03-31 12419672 core:Non-currentFinancialInstruments 2025-03-31 12419672 core:Non-currentFinancialInstruments 2024-03-31 12419672 core:ShareCapital 2025-03-31 12419672 core:ShareCapital 2024-03-31 12419672 core:RetainedEarningsAccumulatedLosses 2025-03-31 12419672 core:RetainedEarningsAccumulatedLosses 2024-03-31 12419672 core:ShareCapitalOrdinaryShareClass1 2025-03-31 12419672 core:ShareCapitalOrdinaryShareClass1 2024-03-31 12419672 bus:Director1 2024-04-01 2025-03-31 12419672 core:Goodwill 2024-04-01 2025-03-31 12419672 core:PlantMachinery 2024-04-01 2025-03-31 12419672 core:MotorVehicles 2024-04-01 2025-03-31 12419672 2023-04-01 2024-03-31 12419672 core:Goodwill 2024-03-31 12419672 core:PlantMachinery 2024-03-31 12419672 core:MotorVehicles 2024-03-31 12419672 2024-03-31 12419672 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 12419672 bus:OrdinaryShareClass1 2025-03-31 12419672 bus:OrdinaryShareClass1 2024-03-31 12419672 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12419672 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12419672 bus:FRS102 2024-04-01 2025-03-31 12419672 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12419672 bus:Director2 2024-04-01 2025-03-31 12419672 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP