John West (Contractors) Limited 30/09/2025 iXBRL

Company registration number: 00672256

John West (Contractors) Limited

Unaudited filleted financial statements

30 September 2025

Brooking Ruse

Chartered Accountants

2 Stafford Place

Weston-super-Mare

Somerset, BS23 2QZ

John West (Contractors) Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

John West (Contractors) Limited

Directors and other information


	Directors
		M.A. Bass
		J.D.M. Bass
		N.D. Parsons
		D Bass
		A Phillips


	Secretary	M.A. Bass


	Company number	00672256


	Registered office	Unit 1, Vernon Court
		The Great Weston Centre
		Weston-super-Mare
		Somerset
		BS22 8NA


	Accountants	Brooking Ruse
		2 Stafford Place
		Weston-super-Mare
		Somerset
		BS23 2QZ




	Bankers	National Westminster Bank plc.,
		89 High Street
		Weston-super-Mare
		Somerset

John West (Contractors) Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of John West (Contractors) Limited

Year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of John West (Contractors) Limited for the year ended 30 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of John West (Contractors) Limited, as a body, in accordance with the terms of our engagement letter dated 13 November 2019. Our work has been undertaken solely to prepare for your approval the financial statements of John West (Contractors) Limited and state those matters that we have agreed to state to the board of directors of John West (Contractors) Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John West (Contractors) Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that John West (Contractors) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of John West (Contractors) Limited. You consider that John West (Contractors) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of John West (Contractors) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Brooking Ruse

Chartered Accountants

2 Stafford Place

Weston-super-Mare

Somerset

BS23 2QZ

John West (Contractors) Limited

Statement of financial position

30 September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	116,018		427,505
Investments	6	511,889		723,333
		_______		_______
			627,907		1,150,838

Current assets
Stocks		481,774		723,939
Debtors	7	1,539,291		1,126,066
Cash at bank and in hand		2,325,549		2,193,253
		_______		_______
		4,346,614		4,043,258
Creditors: amounts falling due
within one year	8	( 916,953)		( 1,199,075)
		_______		_______
Net current assets			3,429,661		2,844,183
			_______		_______
Total assets less current liabilities			4,057,568		3,995,021


Provisions for liabilities			( 25,897)		( 30,665)

			_______		_______
Net assets			4,031,671		3,964,356
			_______		_______

Capital and reserves
Called up share capital			2,000		2,050
Profit and loss account			4,029,671		3,962,306
			_______		_______
Shareholders funds			4,031,671		3,964,356
			_______		_______

For the year ending 30 September 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 January 2026 , and are signed on behalf of the board by:

M.A. Bass

Director

Company registration number: 00672256

John West (Contractors) Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1, Vernon Court, The Great Weston Centre, Weston-super-Mare, Somerset, BS22 8NA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

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

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	straight line over 50 years
Plant and machinery	-	15 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 46 (2024: 45 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 October 2024	480,159	75,072	235,541	320,309	1,111,081
Additions	-	-	4,407	7,917	12,324
Disposals	( 480,159)	-	-	-	( 480,159)
	_______	_______	_______	_______	_______
At 30 September 2025	-	75,072	239,948	328,226	643,246
	_______	_______	_______	_______	_______
Depreciation
At 1 October 2024	190,483	68,848	212,135	212,110	683,576
Charge for the year	-	934	4,172	29,029	34,135
Disposals	( 190,483)	-	-	-	( 190,483)
	_______	_______	_______	_______	_______
At 30 September 2025	-	69,782	216,307	241,139	527,228
	_______	_______	_______	_______	_______
Carrying amount
At 30 September 2025	-	5,290	23,641	87,087	116,018
	_______	_______	_______	_______	_______
At 30 September 2024	289,676	6,224	23,406	108,199	427,505
	_______	_______	_______	_______	_______

6. Investments

	Shares in group undertakings and participating interests	Other investments other than loans	Total
	£	£	£
Cost
At 1 October 2024	100	938,150	938,250
Disposals	-	( 297,024)	( 297,024)
	_______	_______	_______
At 30 September 2025	100	641,126	641,226
	_______	_______	_______
Impairment
At 1 October 2024	-	214,917	214,917
Disposals	-	( 98,403)	( 98,403)
Other movements	-	12,823	12,823
	_______	_______	_______
At 30 September 2025	-	129,337	129,337
	_______	_______	_______
Carrying amount
At 30 September 2025	100	511,789	511,889
	_______	_______	_______
At 30 September 2024	100	723,233	723,333
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	528,430	505,655
Amounts owed by group undertakings	930,513	-
Other debtors	80,348	620,411
	_______	_______
	1,539,291	1,126,066
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	634,406	671,845
Social security and other taxes	237,121	441,560
Other creditors	45,426	85,670
	_______	_______
	916,953	1,199,075
	_______	_______

9. Controlling party

The directors have a beneficial interest in 100% of the issued share capital.