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Registered number: 10553933 J&A ASBESTOS REMOVAL SPECIALISTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
J&A ASBESTOS REMOVAL SPECIALISTS LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 9
J&A ASBESTOS REMOVAL SPECIALISTS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF J&A ASBESTOS REMOVAL SPECIALISTS LIMITED FOR THE YEAR ENDED 31 MARCH 2020 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J&A Asbestos Removal Specialists Limited for the year ended 31 March 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of J&A Asbestos Removal Specialists Limited in accordance with the terms of our engagement letter dated 12 April 2024. Our work has been undertaken solely to prepare for your approval the financial statements of J&A Asbestos Removal Specialists Limited and state those matters that we have agreed to state to the director of J&A Asbestos Removal Specialists Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J&A Asbestos Removal Specialists Limited and its director for our work or for this report. It is your duty to ensure that J&A Asbestos Removal Specialists Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J&A Asbestos Removal Specialists Limited. You consider that J&A Asbestos Removal Specialists Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of J&A Asbestos Removal Specialists Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. BAGINSKY COHEN CHARTERED ACCOUNTANTS 930 HIGH ROAD LONDON N12 9RT 12 May 2026 Page 1
J&A ASBESTOS REMOVAL SPECIALISTS LIMITED REGISTERED NUMBER: 10553933 BALANCE SHEET AS AT 31 MARCH 2026
| 2026 | 2026 | 2025 | 2025
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 12,615 |  | 15,768
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 25,235 |  | 36,669 |
Cash at bank and in hand | 7 | 11,597 |  | 5,192 |
|  | 36,832 |  | 41,861 |
Creditors: amounts falling due within one year | 8 | (28,557) |  | (26,121) |
Net current assets |  |  | 8,275 |  | 15,740
Total assets less current liabilities |  |  | 20,890 |  | 31,508
Creditors: amounts falling due after more than one year | 9 |  | (20,003) |  | (27,928)
Net assets |  |  | 887 |  | 3,580
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 2 |  | 2
Profit and loss account | 13 |  | 885 |  | 3,578
|  |  | 887 |  | 3,580
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 May 2026.
J. NICHOLLS
Director
The notes on pages 4 to 9 form part of these financial statements. Page 2
J&A ASBESTOS REMOVAL SPECIALISTS LIMITED REGISTERED NUMBER: 10553933 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 Page 3
J&A ASBESTOS REMOVAL SPECIALISTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 1.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 1.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 1.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 1.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
J&A ASBESTOS REMOVAL SPECIALISTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1.Accounting policies (continued)
| 1.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% | Straight line method
|  |  |  | Computer equipment | - | 20% | Straight line method
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 1.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Page 5
J&A ASBESTOS REMOVAL SPECIALISTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1.Accounting policies (continued)
| 1.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the company's accounting policies, which are described in note 1, management is required to make judgments, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 1).
4. | Taxation
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 9,491 | 8,300
| Factors affecting tax charge for the year
| The tax assessed for the year is the same as (2025 - the same as) the standard rate of corporation tax in the UK of 19% (2025 - 19%) as set out below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Profit on ordinary activities before tax | 46,798 | 39,908
| Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 19% (2025 - 19%) | 8,892 | 7,583
| Effects of: |  |
| Capital allowances for year in excess of depreciation | 599 | 717
| Total tax charge for the year | 9,491 | 8,300
Page 6
J&A ASBESTOS REMOVAL SPECIALISTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 4.Taxation (continued)
| Factors that may affect future tax charges
There were no factors that may affect future tax charges.
5. | Tangible fixed assets
|  | Motor vehicles | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 23,882 | 1,638 | 25,520
| At 31 March 2026 | 23,882 | 1,638 | 25,520
| Depreciation |  |  |
| At 1 April 2025 | 8,598 | 1,153 | 9,751
| Charge for the year on owned assets | 3,057 | 97 | 3,154
| At 31 March 2026 | 11,655 | 1,250 | 12,905
| Net book value |  |  |
| At 31 March 2026 | 12,227 | 388 | 12,615
| At 31 March 2025 | 15,284 | 484 | 15,768
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 25,043 | 34,717
| Trade debtors | 192 | 1,952
|  | 25,235 | 36,669
Page 7
J&A ASBESTOS REMOVAL SPECIALISTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 11,597 | 5,192
|  | 11,597 | 5,192
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accruals and deferred income | 3,300 | 3,000
| Bank loans | 3,226 | 3,226
| Corporation tax | 9,492 | 8,301
| Other creditors | 2,047 | 1,033
| Other loans | 5,526 | 2,229
| Other taxation and social security | - | 3,195
| Trade creditors | 4,966 | 5,137
|  | 28,557 | 26,121
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 10,215 | 13,440
| Net obligations under finance leases and hire purchase contracts | 9,788 | 14,488
|  | 20,003 | 27,928
Page 8
J&A ASBESTOS REMOVAL SPECIALISTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 3,226 | 3,226
| Other loans | 5,526 | 2,229
| Amounts falling due 1-2 years |  |
| Bank loans | 10,215 | 13,440
|  | 18,967 | 18,895
11. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Within one year | 4,698 | 4,698
| Between 1-5 years | 5,090 | 9,788
|  | 9,788 | 14,486
12. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2025 - 2) ordinary shares of £1.00 each | 2 | 2
13. | Reserves
Profit and loss account This includes all current and prior period retained profit and losses.
Page 9