Company registration number: 04505911
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
JTC Excavations Limited
Pages for filing with the Registrar
Company registration number: 04505911
JTC Excavations Limited
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 296,128 255,271
296,128 255,271
Current assets
Stocks 68,000 95,000
Debtors 20,574 23,442
Cash at bank and in hand 14,337 17,058
102,911 135,500
Creditors: amounts falling due within one
year 		(17,474) (27,964)
Net current assets 85,437 107,536
Total assets less current liabilities 381,565 362,807
Creditors: Amounts falling due after more
than one year 		(93,100) (71,900)
NET ASSETS 288,465 290,907
Capital and reserves
Called up share capital 2 2
Profit and loss account 288,463 290,905
TOTAL EQUITY 288,465 290,907
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04505911
JTC Excavations Limited
Balance sheet - continued
as at 31 August 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J Crowther, Director
4 May 2026
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JTC Excavations Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
JTC Excavations Limited is a private company registered in England and Wales. Its registered number is 04505911. The company is limited by shares. Its registered office is Making Place Bungalow, Soyland, Sowerby Bridge, West Yorkshire, HX6 4ND.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 2% straight line
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Motor vehicles - 25% 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.
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JTC Excavations Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 September 2024 40,468 592,022 632,490
Additions - 111,689 111,689
Disposals - (22,200) (22,200)
At 31 August 2025 40,468 681,511 721,979
Depreciation
At 1 September 2024 - 377,219 377,219
Charge for year 808 57,655 58,463
Eliminated on disposal - (9,831) (9,831)
At 31 August 2025 808 425,043 425,851
Net book value
At 31 August 2025 39,660 256,468 296,128
At 31 August 2024 40,468 214,803 255,271
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