REGISTERED NUMBER: 04602492 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

J C Fabrications Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr John William Collinson

SECRETARY:

Mrs Christina Louise Collinson

REGISTERED OFFICE:

2 Hallgarth

Pickering

North Yorkshire

YO18 7AW

REGISTERED NUMBER:

04602492 (England and Wales)

ACCOUNTANTS:

Hallgarth Accountants Ltd

2 Hallgarth

Pickering

North Yorkshire

YO18 7AW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

195,919

222,755

195,919

222,755

CURRENT ASSETS

Stocks

6

52,000

95,000

Debtors

7

118,903

130,292

Cash at bank

40

39

170,943

225,331

CREDITORS

Amounts falling due within one year

8

316,445

318,000

NET CURRENT LIABILITIES

(145,502

)

(92,669

)

TOTAL ASSETS LESS CURRENT LIABILITIES

50,417

130,086

CREDITORS

Amounts falling due after more than one year

9

(26,499

)

(55,529

)

PROVISIONS FOR LIABILITIES

(23,193

)

(32,707

)

NET ASSETS

725

41,850

CAPITAL AND RESERVES

Called up share capital

10

110

110

Retained earnings

615

41,740

SHAREHOLDERS' FUNDS

725

41,850

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

Mr John William Collinson - Director

1.	STATUTORY INFORMATION

J C Fabrications 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on 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.

Taxation

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

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

30,000

AMORTISATION

At 1 January 2025

and 31 December 2025

30,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

91,927

318,843

5,169

110,080

526,019

Additions

-

-

-

3,000

3,000

Disposals

-

-

(2,560

)

(15,162

)

(17,722

)

At 31 December 2025

91,927

318,843

2,609

97,918

511,297

DEPRECIATION

At 1 January 2025

-

223,414

2,566

77,284

303,264

Charge for year

9,193

9,543

168

8,690

27,594

Eliminated on disposal

-

-

(1,354

)

(14,126

)

(15,480

)

At 31 December 2025

9,193

232,957

1,380

71,848

315,378

NET BOOK VALUE

At 31 December 2025

82,734

85,886

1,229

26,070

195,919

At 31 December 2024

91,927

95,429

2,603

32,796

222,755

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

79,000

87,000

166,000

DEPRECIATION

At 1 January 2025

60,928

56,010

116,938

Charge for year

1,807

7,748

9,555

At 31 December 2025

62,735

63,758

126,493

NET BOOK VALUE

At 31 December 2025

16,265

23,242

39,507

At 31 December 2024

18,072

30,990

49,062

6.

STOCKS

31.12.25

31.12.24

£

£

Stocks

52,000

95,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

110,215

115,042

Other debtors

8,688

15,250

118,903

130,292

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

63,317

57,850

Hire purchase contracts

24,305

20,337

Trade creditors

59,264

95,178

Taxation and social security

144,387

122,504

Other creditors

25,172

22,131

316,445

318,000

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

4,726

Hire purchase contracts

26,499

50,803

26,499

55,529

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

10

Non Voting 'A' Shares

£1

10

10

110

110