IRIS Accounts Production v26.1.0.640 04508610 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Ordinary 1.00000 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 04508610 2024-08-31 04508610 2025-08-31 04508610 2024-09-01 2025-08-31 04508610 2023-08-31 04508610 2023-09-01 2024-08-31 04508610 2024-08-31 04508610 ns15:EnglandWales 2024-09-01 2025-08-31 04508610 ns14:PoundSterling 2024-09-01 2025-08-31 04508610 ns10:Director1 2024-09-01 2025-08-31 04508610 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04508610 ns10:SmallEntities 2024-09-01 2025-08-31 04508610 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04508610 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04508610 ns10:FullAccounts 2024-09-01 2025-08-31 04508610 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 04508610 ns10:OrdinaryShareClass2 2024-09-01 2025-08-31 04508610 ns10:OrdinaryShareClass3 2024-09-01 2025-08-31 04508610 ns10:OrdinaryShareClass4 2024-09-01 2025-08-31 04508610 ns10:Director3 2024-09-01 2025-08-31 04508610 ns10:Director2 2024-09-01 2025-08-31 04508610 ns10:Director4 2024-09-01 2025-08-31 04508610 ns10:RegisteredOffice 2024-09-01 2025-08-31 04508610 ns5:CurrentFinancialInstruments 2025-08-31 04508610 ns5:CurrentFinancialInstruments 2024-08-31 04508610 ns5:Non-currentFinancialInstruments 2025-08-31 04508610 ns5:Non-currentFinancialInstruments 2024-08-31 04508610 ns5:ShareCapital 2025-08-31 04508610 ns5:ShareCapital 2024-08-31 04508610 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 04508610 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 04508610 ns5:PlantMachinery 2024-09-01 2025-08-31 04508610 ns5:LandBuildings 2024-08-31 04508610 ns5:PlantMachinery 2024-08-31 04508610 ns5:LandBuildings 2024-09-01 2025-08-31 04508610 ns5:LandBuildings 2025-08-31 04508610 ns5:PlantMachinery 2025-08-31 04508610 ns5:LandBuildings 2024-08-31 04508610 ns5:PlantMachinery 2024-08-31 04508610 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-08-31 04508610 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-09-01 2025-08-31 04508610 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-08-31 04508610 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-08-31 04508610 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 04508610 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 04508610 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-08-31 04508610 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-08-31 04508610 ns10:OrdinaryShareClass1 2025-08-31 04508610 ns10:OrdinaryShareClass2 2025-08-31 04508610 ns10:OrdinaryShareClass3 2025-08-31 04508610 ns10:OrdinaryShareClass4 2025-08-31

REGISTERED NUMBER: 04508610 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

JC Engineering (Precision) Limited

JC Engineering (Precision) Limited (Registered number: 04508610)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

JC Engineering (Precision) Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | D G Munday

| V J Munday

| Mrs J Selby

| C J Munday

| REGISTERED OFFICE: | Witham Block

| Market Overton Industrial

| Estate, Ironstone Lane

| Oakham

| Leicestershire

| LE15 7TP

| REGISTERED NUMBER: | 04508610 (England and Wales)

| ACCOUNTANTS: | Brockhurst Davies Limited

| 11 The Office Village

| North Road

| Loughborough

| Leicestershire

| LE11 1QJ

JC Engineering (Precision) Limited (Registered number: 04508610)

Balance Sheet

31 August 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 473,099 |  | 518,568 |  |

CURRENT ASSETS

Stocks | 201,768 |  | 193,733 |  |

Debtors | 5 | 293,783 |  | 306,757 |  |

Cash at bank | 103,574 |  | 129,951 |  |

599,125 |  | 630,441 |  |

CREDITORS

Amounts falling due within one year | 6 | 265,762 |  | 295,042 |  |

NET CURRENT ASSETS | 333,363 |  | 335,399 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 806,462 |  | 853,967 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (93,336 | ) | (132,448 | ) |

PROVISIONS FOR LIABILITIES | (115,860 | ) | (125,228 | ) |

NET ASSETS | 597,266 |  | 596,291 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 140 |  | 140 |  |

Retained earnings | 597,126 |  | 596,151 |  |

SHAREHOLDERS' FUNDS | 597,266 |  | 596,291 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

JC Engineering (Precision) Limited (Registered number: 04508610)

Balance Sheet - continued

31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by:

V J Munday - Director

JC Engineering (Precision) Limited (Registered number: 04508610)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| JC Engineering (Precision) 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

| Accounting convention

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

| Significant judgements and estimates

| The Directors are continually evaluating significant judgements and estimates based on historical experience and other factors, including expectation of future events that are believed to be reasonable under the circumstances. The resulting accounting estimates will, by definition, seldom equal the related actual results.

| The Directors consider that there are no significant judgements and estimates in applying the Company's accounting policies.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance and 20% on reducing balance

| Stocks

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

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Basic financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible

| preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2024 - 15 ) .

JC Engineering (Precision) Limited (Registered number: 04508610)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST

| At 1 September 2024 | 60,437 |  | 1,672,931 |  | 1,733,368 |  |

| Additions | - |  | 86,418 |  | 86,418 |  |

| Disposals | - |  | (130,835 | ) | (130,835 | ) |

| At 31 August 2025 | 60,437 |  | 1,628,514 |  | 1,688,951 |  |

| DEPRECIATION

| At 1 September 2024 | 45,613 |  | 1,169,187 |  | 1,214,800 |  |

| Charge for year | 5,163 |  | (4,111 | ) | 1,052 |  |

| At 31 August 2025 | 50,776 |  | 1,165,076 |  | 1,215,852 |  |

| NET BOOK VALUE

| At 31 August 2025 | 9,661 |  | 463,438 |  | 473,099 |  |

| At 31 August 2024 | 14,824 |  | 503,744 |  | 518,568 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and |

machinery |

etc |

| £

| COST

| At 1 September 2024 | 751,656 |  |

| Additions | 44,050 |  |

| At 31 August 2025 | 795,706 |  |

| DEPRECIATION

| At 1 September 2024

| and 31 August 2025 | 350,059 |  |

| NET BOOK VALUE

| At 31 August 2025 | 445,647 |  |

| At 31 August 2024 | 401,597 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 260,150 |  | 255,375 |  |

| Other debtors | 33,633 |  | 51,382 |  |

293,783 |  | 306,757 |  |

JC Engineering (Precision) Limited (Registered number: 04508610)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 7,500 |  | 10,000 |  |

| Hire purchase contracts | 59,193 |  | 79,342 |  |

| Trade creditors | 110,606 |  | 114,795 |  |

| Corporation tax | 42,985 |  | 43,260 |  |

| Social security and other taxes | 7,737 |  | 7,801 |  |

| VAT | 25,865 |  | 27,106 |  |

| Other creditors | 6,352 |  | 8,206 |  |

| Pension payable | 418 |  | 829 |  |

| Accruals and deferred income | 5,106 |  | 3,703 |  |

265,762 |  | 295,042 |  |

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

2025 | 2024 |

| £ | £

| Bank loans - 1-2 years | - |  | 7,500 |  |

| Hire purchase contracts | 93,287 |  | 124,948 |  |

| Other creditors | 49 |  | - |  |

93,336 |  | 132,448 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 110 | Ordinary | £1 | 110 |  | 110 |  |

| 10 | Ordinary A | £1 | 10 |  | 10 |  |

| 10 | Ordinary B | £1 | 10 |  | 10 |  |

| 10 | Ordinary C | £1 | 10 |  | 10 |  |

140 |  | 140 |  |