JCL Installations Limited - Filleted accounts

JCL Installations Limited
Registered number:		05968834
Balance Sheet
as at 31 October 2025

Notes			2025		2024
			£		£
Fixed assets
Tangible assets	4		61,130		7,695

Current assets
Debtors	5	59,131		62,916
Cash at bank and in hand		297,117		237,168
		356,248		300,084

Creditors: amounts falling due within one year	6	(366,179)		(259,354)

Net current (liabilities)/assets			(9,931)		40,730

Net assets			£51,199		£48,425

Capital and reserves
Called up share capital			1,069		1,069
Profit and loss account			50,130		47,356

Shareholders' funds			£51,199		£48,425

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J BUCHANAN
Director
Approved by the board on 17 March 2026

JCL Installations Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

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

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	reducing balance @ 25 %
	Motor Vehicles	reducing balance @ 25 %

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025	2024
			Number	Number

	Average number of persons employed by the company		12	9


3	Intangible fixed assets			£
	Goodwill:

	Cost
	At 1 November 2024			50,000
	At 31 October 2025			£50,000

	Amortisation
	At 1 November 2024			50,000
	At 31 October 2025			£50,000

	Net book value
	At 31 October 2025			£0

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Fixtures & fittings	Motor vehicles	Total
		£	£	£
	Cost
	At 1 November 2024	81,561	64,988	146,549
	Additions	-	73,812	73,812
	At 31 October 2025	£81,561	£138,800	£220,361

	Depreciation
	At 1 November 2024	78,101	60,753	138,854
	Charge for the year	865	19,512	20,377
	At 31 October 2025	£78,966	£80,265	£159,231

	Net book value
	At 31 October 2025	£2,595	£58,535	£61,130
	At 31 October 2024	£3,460	£4,235	£7,695




5	Debtors		2025	2024
			£	£

	Trade debtors		29,166	56,223
	Other debtors		29,965	6,693
			£59,131	£62,916


6	Creditors: amounts falling due within one year		2025	2024
			£	£

	Trade creditors		94,962	10,739
	Corporation tax		4,553	29,448
	Other taxes and social security costs		3,470	2,757
	Other creditors		263,194	216,410
			£366,179	£259,354


7	Other information

	JCL Installations Limited is a private company limited by shares and incorporated in England. Its registered office is:
	239 Bullsmoor Lane
	Enfield
	MIDDX
	EN1 4SB