REGISTERED NUMBER: 08636922 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

JCA BUILDING CONSULTING LIMITED

Page

Statement of Financial Position

1

to

2

Notes to the Financial Statements

3

to

9

FIXED ASSETS

Intangible assets

4

255,581

55,030

Tangible assets

5

123,927

123,231

379,508

178,261

CURRENT ASSETS

Debtors

6

453,920

223,318

Cash at bank

22

62,369

453,942

285,687

CREDITORS

Amounts falling due within one year

7

(421,752

)

(224,265

)

NET CURRENT ASSETS

32,190

61,422

TOTAL ASSETS LESS CURRENT LIABILITIES

411,698

239,683

CREDITORS

Amounts falling due after more than one year

8

(182,972

)

(69,142

)

NET ASSETS

228,726

170,541

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Retained earnings

128,726

70,541

228,726

170,541

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 10 March 2026 and were signed on its behalf by:

J P Cornes - Director

1.	STATUTORY INFORMATION

JCA Building Consulting 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:

08636922

Registered office:

9 Brindley Court

Lymedale Business Park

Dalewood Road

Newcastle under Lyme

Staffordshire

ST5 9QA

The principal activity of the company during the year was to provide architectural and engineering consultancy services.

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.

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

SIGNIFICANT JUDGEMENTS AND ESTIMATES

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:

Estimated useful lives and residual values of fixed assets

As described in the accounting policies of the financial statements, depreciation of intangible and tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take in to account actual asset lives and residual values as evidenced by disposals during current and prior accounting periods.

REVENUE RECOGNITION

The company provides architectural and engineering consultancy services.

Income derived from surveys and dilapidation claims is recognised in the period the report is completed. Project management income is recognised in the period the service is provided. Other income is recognised on completion of the report.

GOODWILL

Positive purchased goodwill arising on acquisitions is capitalised, classified as an asset on the Balance Sheet and amortised over its useful economic life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed five years. Useful economic lives are reviewed at the end of each reporting period and revised if necessary. The carrying amount at the date of revision is depreciated over the revised estimate of remaining useful economic life.

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - 20 years

Website - 3 years

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

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% reducing balance

Depreciation on freehold buildings is not provided as any uncharged depreciation for the year, and any accumulated uncharged depreciation, would be immaterial in aggregate as a result of the company's policy to maintain its properties in good condition, which substantially prolongs their useful economic life and the estimated high residual value of the properties.

Tangible assets are initially recorded at cost, and 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 equity, 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity 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.

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 are 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.

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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

LEASING COMMITMENTS

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

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 as a finance cost in profit or loss in the period in which it arises.

EMPLOYEE BENEFITS

The company provides a range of benefits to employees.

Short term benefits, including holiday pay, are recognised as an expenses in the profit and loss account in the period in which they are incurred

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 August 2024

113,726

3,300

117,026

Additions

215,319

-

215,319

At 31 July 2025

329,045

3,300

332,345

AMORTISATION

At 1 August 2024

59,704

2,292

61,996

Charge for year

13,760

1,008

14,768

At 31 July 2025

73,464

3,300

76,764

NET BOOK VALUE

At 31 July 2025

255,581

-

255,581

At 31 July 2024

54,022

1,008

55,030

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

leasehold

fittings

Totals

£

£

£

COST

At 1 August 2024

113,493

40,667

154,160

Additions

-

3,371

3,371

At 31 July 2025

113,493

44,038

157,531

DEPRECIATION

At 1 August 2024

-

30,929

30,929

Charge for year

-

2,675

2,675

At 31 July 2025

-

33,604

33,604

NET BOOK VALUE

At 31 July 2025

113,493

10,434

123,927

At 31 July 2024

113,493

9,738

123,231

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

145,552

77,376

Amounts owed by group undertakings

301,731

30,595

Amounts owed by connected

companies

2,608

3,121

Other debtors

-

349

Directors' current accounts

652

108,170

Prepayments and accrued income

3,377

3,707

453,920

223,318

Amounts owed by group and connected companies are unsecured, interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

28,488

5,369

Other loans

35,394

31,360

Trade creditors

46,425

36,404

Tax

68,904

58,747

Social security and other taxes

4,857

6,203

VAT

63,979

64,015

Other creditors

142,111

-

Directors' current accounts

1,644

-

Accruals and deferred income

29,950

22,167

421,752

224,265

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans due in 1-5 years

24,069

21,475

Bank loans payable more than

5 years by instalments

32,906

42,165

Other loans due in 1-5 years

119,567

5,502

Other loans payable more than

5 years by instalments

6,430

-

182,972

69,142

Amounts falling due in more than five years:

Repayable by instalments

Bank loans payable more than

5 years by instalments

32,906

42,165

Other loans payable more than

5 years by instalments

6,430

-

39,336

42,165

The bank loan is repayable by April 2032. Interest is accruing at a rate of 3.20% above the banks base rate and is repaid by regular instalments.

The bank loan is secured by a fixed and floating charge over the property.

During the year the company took out an unsecured loan which is repayable over 72 months and is accruing interest at a rate of 16.5% which is being repaid by regular instalments.

9.	OTHER FINANCIAL COMMITMENTS

The amount of commitments, guarantees and contingencies is £12,151 (2024: £21,670).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

J P Cornes

Balance outstanding at start of year

56,524

65,975

Amounts advanced

64,723

62,242

Amounts repaid

(120,596

)

(71,693

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

651

56,524

E Cullen-Cornes

Balance outstanding at start of year

3,909

10,281

Amounts advanced

3,019

3,953

Amounts repaid

(6,928

)

(10,325

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,909

S E Thornhill

Balance outstanding at start of year

47,738

46,448

Amounts advanced

48,202

48,073

Amounts repaid

(96,720

)

(46,783

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(780

)

47,738

By virtue of the outstanding loan accounts, a liability to taxation exists under Section 455 of CTA 2010 in the sum of £220 which will be discharged or repaid when the loans are repaid in full. The loans have been repaid within nine months of the year end and, as such no provision for the taxation has been made.

11.	EVENTS AFTER THE END OF THE REPORTING PERIOD

There were no significant events up to the date of approval of the financial statements by the Board.

12.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of JCA Group Consulting Limited, a company incorporated in England and Wales.