John Matthews Contracting Ltd

John Matthews Contracting Ltd
Contents Page
For the year ended 31 January 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

John Matthews Contracting Ltd Accountants' Report For the year ended 31 January 2026
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 January 2026. We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view. You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance. .................................................... MBS Accountants Conway House Worcester Street Gloucester GL1 3AJ 07 May 2026 1

John Matthews Contracting Ltd
Accountants' Report
For the year ended 31 January 2026

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 January 2026.

We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

....................................................
MBS Accountants
Conway House
Worcester Street
Gloucester
GL1 3AJ
07 May 2026

1

John Matthews Contracting Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	69,043	48,406
		69,043	48,406
Current assets
Debtors: amounts falling due within one year		45,120	77,611
Cash at bank and in hand		95,354	72,673
		140,474	150,284
Creditors: amount falling due within one year		(22,279)	(14,657)
Net current assets		118,195	135,627

Total assets less current liabilities		187,238	184,033
Provisions for liabilities		(8,038)	(9,197)
Net assets		179,200	174,836

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		179,198	174,834
Shareholders' funds		179,200	174,836

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 07 May 2026 and were signed by:

-------------------------------
John Matthews
Director

2

John Matthews Contracting Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

John Matthews Contracting Ltd is a private company, limited by shares, registered in England and Wales, registration number 08353198, registration address 3 Plock Court, Longford, Gloucester, GL2 9DW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	30% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 February 2025	61,857	42,172	3,064	107,093
Additions	16,366	35,590	-	51,956
Disposals	-	(27,850)	-	(27,850)
At 31 January 2026	78,223	49,912	3,064	131,199
Depreciation
At 01 February 2025	30,413	26,474	1,800	58,687
Charge for year	14,402	11,584	376	26,362
On disposals	-	(22,893)	-	(22,893)
At 31 January 2026	44,815	15,165	2,176	62,156
Net book values
Closing balance as at 31 January 2026	33,408	34,747	888	69,043
Opening balance as at 01 February 2025	31,444	15,698	1,264	48,406

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
2 Class A shares of £1.00 each	2		2
	2		2

3

Registered Number: 08353198
England and Wales
Abridged Accounts

for the year ended 31 January 2026
for
JOHN MATTHEWS CONTRACTING LTD