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Registration number: 02947887

John Collis Builders Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

John Collis Builders Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

John Collis Builders Limited

(Registration number: 02947887)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 12,517 | 43,307
Investment property | 5 | - | 321,350
|  | 12,517 | 364,657
Current assets |  |  |
Stocks | 6 | 184,949 | 122,499
Debtors | 7 | 1,224,234 | 1,471,637
Cash at bank and in hand |  | 2,728 | 29,093
|  | 1,411,911 | 1,623,229
Creditors: Amounts falling due within one year | 8 | (130,331) | (566,976)
Net current assets |  | 1,281,580 | 1,056,253
Total assets less current liabilities |  | 1,294,097 | 1,420,910
Provisions for liabilities |  | - | (15,160)
Net assets |  | 1,294,097 | 1,405,750
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Other reserves |  | - | 122,678
Retained earnings |  | 1,293,997 | 1,282,972
Shareholders' funds |  | 1,294,097 | 1,405,750

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 February 2026 and signed on its behalf by:

......................................... J T Collis Director
......................................... V M A Lee Director

John Collis Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The Company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
1a Jonathans Garth
Tetney
Grimsby
Lincolnshire
DN36 5GA

These financial statements were authorised for issue by the Board on 26 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements have been prepared for the individual entity and are presented in Pound Sterling and rounded to the nearest pound.

Summary of disclosure exemptions

During the year, the company was a parent company and was both eligible to and has chosen not to prepare group accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Government grants

Government grants which become receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the entity with no future related costs, are recognised as income in the period in which they become receivable.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

John Collis Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% reducing balance
Plant and machinery | 15% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate as determined by the directors. The value uses observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the Company in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the Company includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

John Collis Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 3 (2024 - 3).

John Collis Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 16,952 | 38,019 | 54,971
Additions | 1,289 | - | 1,289
Disposals | - | (38,019) | (38,019)
At 31 August 2025 | 18,241 | - | 18,241
Depreciation
At 1 September 2024 | 3,743 | 7,921 | 11,664
Charge for the year | 1,981 | 2,508 | 4,489
Eliminated on disposal | - | (10,429) | (10,429)
At 31 August 2025 | 5,724 | - | 5,724
Carrying amount
At 31 August 2025 | 12,517 | - | 12,517
At 31 August 2024 | 13,209 | 30,098 | 43,307

5 | Investment properties

| 2025 £
At 1 September | 321,350
Acquired through business combinations | 886
Disposals | (322,236)
At 31 August | -

The properties were revalued at the start of the accounting period in order to sell them, and at that point the fair value was determined to be £321,350.

There has been no valuation of investment property by an independent valuer.

6 | Stocks

| 2025 £ | 2024 £
Work in progress | 184,949 | 122,499

7 | Debtors

John Collis Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Current | 2025 £ | 2024 £
Trade debtors | 62,472 | 228,557
Prepayments | 1,468 | 1,456
Other debtors | 1,160,294 | 1,241,624
| 1,224,234 | 1,471,637

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 100,000 | 458,897
Trade creditors |  | 12,636 | 89,415
Taxation and social security |  | - | 5,108
Accruals and deferred income |  | 16,548 | 10,550
Other creditors |  | 1,147 | 3,006
|  | 130,331 | 566,976

The director has personally guaranteed loans of £100,000 (2024 - £100,000).

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

10 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 100,000 | 458,897