REGISTERED NUMBER: 13673992 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

JCM CONSTRUCTION ANGLESEY LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

16,013

18,932

CURRENT ASSETS

Stocks

3,500

2,870

Debtors

5

33,466

26,493

Cash at bank

38,799

16,348

75,765

45,711

CREDITORS

Amounts falling due within one year

6

77,139

53,303

NET CURRENT LIABILITIES

(1,374

)

(7,592

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,639

11,340

PROVISIONS FOR LIABILITIES

2,607

2,752

NET ASSETS

12,032

8,588

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

11,932

8,488

SHAREHOLDERS' FUNDS

12,032

8,588

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

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

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 20 March 2026 and were signed on its behalf by:

Mr J Mcvey - Director

1.	STATUTORY INFORMATION

Jcm Construction Anglesey Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13673992

Registered office:

101 London Road

Holyhead

LL65 2NY

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 represents net invoiced work done and uninvoiced amounts due on contracts by reference to the stage of completion, excluding value added tax.

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 reducing balance

Motor vehicles - 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

5,689

24,367

-

30,056

Additions

330

-

800

1,130

At 31 October 2025

6,019

24,367

800

31,186

DEPRECIATION

At 1 November 2024

2,736

8,388

-

11,124

Charge for year

653

3,196

200

4,049

At 31 October 2025

3,389

11,584

200

15,173

NET BOOK VALUE

At 31 October 2025

2,630

12,783

600

16,013

At 31 October 2024

2,953

15,979

-

18,932

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,101

-

Amounts recoverable on contract

22,037

25,000

Prepayments

1,328

1,493

33,466

26,493

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

16,800

9,182

Tax

11,096

4,183

Social security and other taxes

3,107

1,597

VAT

14,885

10,236

Directors' current accounts

30,651

27,919

Accrued expenses

600

186

77,139

53,303

7.

RESERVES

Retained

earnings

£

At 1 November 2024

8,488

Profit for the year

53,444

Dividends

(50,000

)

At 31 October 2025

11,932