3 01/10/2024 30/09/2025 2025-09-30 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-10-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 07014870 2024-10-01 2025-09-30 07014870 2025-09-30 07014870 2024-09-30 07014870 2023-10-01 2024-09-30 07014870 2024-09-30 07014870 2023-09-30 07014870 core:PlantMachinery 2024-10-01 2025-09-30 07014870 core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 07014870 core:MotorVehicles 2024-10-01 2025-09-30 07014870 bus:Director1 2024-10-01 2025-09-30 07014870 core:PlantMachinery 2024-09-30 07014870 core:FurnitureFittingsToolsEquipment 2024-09-30 07014870 core:MotorVehicles 2024-09-30 07014870 core:PlantMachinery 2025-09-30 07014870 core:FurnitureFittingsToolsEquipment 2025-09-30 07014870 core:MotorVehicles 2025-09-30 07014870 core:WithinOneYear 2025-09-30 07014870 core:WithinOneYear 2024-09-30 07014870 core:AfterOneYear 2024-09-30 07014870 core:ShareCapital 2025-09-30 07014870 core:ShareCapital 2024-09-30 07014870 core:RetainedEarningsAccumulatedLosses 2025-09-30 07014870 core:RetainedEarningsAccumulatedLosses 2024-09-30 07014870 core:PlantMachinery 2024-09-30 07014870 core:FurnitureFittingsToolsEquipment 2024-09-30 07014870 core:MotorVehicles 2024-09-30 07014870 bus:Director1 2024-09-30 07014870 bus:Director1 2025-09-30 07014870 bus:Director1 2023-09-30 07014870 bus:Director1 2024-09-30 07014870 bus:Director1 2023-10-01 2024-09-30 07014870 bus:SmallEntities 2024-10-01 2025-09-30 07014870 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07014870 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07014870 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07014870 bus:FullAccounts 2024-10-01 2025-09-30 07014870 core:OtherRelatedParties 2025-09-30 07014870 core:OtherRelatedParties 2024-09-30 07014870 core:OtherRelatedParties 2024-10-01 2025-09-30
Company registration number: 07014870
Johnstruct Ltd
Unaudited filleted financial statements
30 September 2025
Johnstruct Ltd
Contents
Statement of financial position
Notes to the financial statements
Johnstruct Ltd
Statement of financial position
30 September 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 38,226 |  |  |  | 28,436 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 38,226 |  |  |  | 28,436
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 15,040 |  |  |  | 21,367 |  |
Debtors |  | 6 | 840,135 |  |  |  | 584,959 |  |
Cash at bank and in hand |  |  | 351,458 |  |  |  | 327,731 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1,206,633 |  |  |  | 934,057 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 771,897) |  |  |  | ( 314,371) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 434,736 |  |  |  | 619,686
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 472,962 |  |  |  | 648,122
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | - |  |  |  | ( 7,500)
Provisions for liabilities |  |  |  |  | ( 26,000) |  |  |  | -
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 446,962 |  |  |  | 640,622
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | 446,961 |  |  |  | 640,621
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 446,962 |  |  |  | 640,622
|  |  |  |  | _______ |  |  |  | _______

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.
Director's 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 director acknowledges 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 income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 11 May 2026 , and are signed on behalf of the board by:
M. R. Allen
Director
Company registration number: 07014870
Johnstruct Ltd
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. The address of the registered office is 169 New London Road, Chelmsford, Essex, CM2 0AE.
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 and 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 amount of current 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.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
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:

| Plant and machinery | - | 33.30 % | straight line
| Fittings fixtures and equipment | - | 33.30 % | straight line
| Motor vehicles | - | 20 % | 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.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
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.
Defined contribution plans
The pension charge represents the amounts payable by the company into a pension fund for its director and employees during the year.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Tangible assets

|  | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 October 2024 | 9,164 | 6,657 | 54,117 | 69,938 |  |  |
| Additions | - | - | 21,500 | 21,500 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 September 2025 | 9,164 | 6,657 | 75,617 | 91,438 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 October 2024 | 3,459 | 6,648 | 31,395 | 41,502 |  |  |
| Charge for the year | 2,866 | - | 8,844 | 11,710 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 September 2025 | 6,325 | 6,648 | 40,239 | 53,212 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 September 2025 | 2,839 | 9 | 35,378 | 38,226 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 September 2024 | 5,705 | 9 | 22,722 | 28,436 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 496,066 | 89,062
| Other debtors |  | 344,069 | 495,897
|  |  | _______ | _______
|  |  | 840,135 | 584,959
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 9,167 | 10,000
| Trade creditors |  | 114,254 | 31,599
| Corporation tax |  | - | 179,095
| Social security and other taxes |  | 107,727 | 49,056
| Other creditors |  | 540,749 | 44,621
|  |  | _______ | _______
|  |  | 771,897 | 314,371
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | - | 7,500
|  |  | _______ | _______

9. Contingent assets and liabilities
During the year ended 30 September 2025, HM Revenue and Customs opened compliance checks into the company's R & D tax relief claims for the years ended 30 September 2022 and 30 September 2023. If the claims are found to be incorrect, the director estimates the maximum liability to be £144,020. The company engaged consultants, who are experienced in R & D tax relief, to deal with the original claims and they together with the company are assisting HM Revenue and Customs with their compliance checks. The checks are still ongoing and the outcome is still not known. Accordingly, no provision has been recognised in the financial statements.
10. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| M. R. Allen | 170,149 | 30 | ( 60,000) | 110,179 |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| M. R. Allen | 405 | 171,010 | ( 1,266) | 170,149 |  |
|  | _______ | _______ | _______ | _______ |  |

11. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | 2025 | 2024 | 2025 | 2024
|  | £ | £ | £ | £
| Other related parties | ( 59,970) | 170,962 | 110,992 | 170,962
|  | _______ | _______ | _______ | _______

During the previous financial year, one of the company's shareholders withdrew an interest free loan from the company. The maximum amount outstanding throughout the year was £170,992 (2024: £170,962). The balance due at the end of the accounting period is that stated above. The loan is included within other debtors in note 6 of the accounts and is expected to be repaid in full.