REGISTERED NUMBER: 03371772 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

JACKSON CRANE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Jackson

J Smith

SECRETARY:

C Jackson

REGISTERED OFFICE:

2nd Floor Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

REGISTERED NUMBER:

03371772 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Tangible assets

4

7,498

7,088

CURRENT ASSETS

Debtors

5

470,700

483,884

Cash at bank

185,064

350,237

655,764

834,121

CREDITORS

Amounts falling due within one year

6

139,437

177,090

NET CURRENT ASSETS

516,327

657,031

TOTAL ASSETS LESS CURRENT LIABILITIES

523,825

664,119

PROVISIONS FOR LIABILITIES

1,616

1,500

NET ASSETS

522,209

662,619

CAPITAL AND RESERVES

Called up share capital

1

1

Capital redemption reserve

1

1

Retained earnings

522,207

662,617

522,209

662,619

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

C Jackson - Director

J Smith - Director

1.	STATUTORY INFORMATION

Jackson Crane 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.

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.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months following the approval of these financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover represents revenue earned for services provided to clients. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under those contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including recoverable expenses, but excluding Value Added Tax. For incomplete contracts, an assessment is made of the extent to which revenue has been earned. This assessment takes into account the nature of the assignment, its stage of completion and relevant contract terms. Unbilled revenue is included in debtors, under "other debtors".

Tangible fixed assets

Tangible fixed assets are measured at cost, 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.

Office equipment - 25% reducing balance

Financial instruments

The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtor and cash and bank balances are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price.

Taxation

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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 14 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 August 2024

17,121

Additions

3,140

Disposals

(829

)

At 31 July 2025

19,432

Depreciation

At 1 August 2024

10,033

Charge for year

2,499

Eliminated on disposal

(598

)

At 31 July 2025

11,934

Net book value

At 31 July 2025

7,498

At 31 July 2024

7,088

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

404,305

404,166

Amounts recoverable on contract

13,909

15,417

Other debtors

52,486

64,301

470,700

483,884

Other debtors includes an amount of £25,944 (2024 - £9,404) due to the company from a director.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,505

2,063

Taxation and social security

55,530

108,098

Other creditors

82,402

66,929

139,437

177,090

Other creditors include an amount of £43,617 (2024: £nil) advance to the company under an Invoice Discounting Agreement which carries interest at a rate of 1.75% above the base rate. The facility is secured by a fixed charge over the book debts, together with a floating charge over the company's other assets and a personal guarantee by the directors of up to £50,000.

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

47,359

40,901

Between one and five years

75,531

64,503

122,890

105,404

8.	DIRECTORS' TRANSACTIONS

During the year the company made advances totalling £148,295 (2024: £86,813) to directors. These advances were repayable on demand and attract interest at HMRC approved rates. Repayments totalling £131,755 (2024: £77,409) were made in respect of these advances and brought forward balances.