REGISTERED NUMBER: 10937982 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

JCSE Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J C Bonner

Mrs S Bonner

REGISTERED OFFICE:

c/o Ency Associates

Printware Court

Cumberland Business Centre

Portsmouth

Hampshire

PO5 1DS

REGISTERED NUMBER:

10937982 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Tangible assets

4

3,109

4,122

Investments

5

31

50

3,140

4,172

CURRENT ASSETS

Debtors

6

120,043

157,739

Cash at bank and in hand

15,709

22,037

135,752

179,776

CREDITORS

Amounts falling due within one year

7

120,955

116,382

NET CURRENT ASSETS

14,797

63,394

TOTAL ASSETS LESS CURRENT LIABILITIES

17,937

67,566

CREDITORS

Amounts falling due after more than one year

8

-

10,000

NET ASSETS

17,937

57,566

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

17,837

57,466

SHAREHOLDERS' FUNDS

17,937

57,566

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

J C Bonner - Director

1.	STATUTORY INFORMATION

JCSE Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery

-

20% on reducing balance

Fixtures & fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

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.

Revenue recognition

Fee income represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Fee income that is contingent on events outside the control of the firm is recognised when the contingent event occurs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Fixtures

Computer

machinery

& fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

13,433

4,088

14,690

32,211

Additions

-

-

608

608

Disposals

(960

)

(1,450

)

(5,751

)

(8,161

)

At 31 August 2025

12,473

2,638

9,547

24,658

DEPRECIATION

At 1 September 2024

10,527

3,045

14,517

28,089

Charge for year

541

125

335

1,001

Eliminated on disposal

(759

)

(1,031

)

(5,751

)

(7,541

)

At 31 August 2025

10,309

2,139

9,101

21,549

NET BOOK VALUE

At 31 August 2025

2,164

499

446

3,109

At 31 August 2024

2,906

1,043

173

4,122

5.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1 September 2024

50

Disposals

(19

)

At 31 August 2025

31

NET BOOK VALUE

At 31 August 2025

31

At 31 August 2024

50

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Associated company

JCSE Design Limited

Registered office: England and Wales

Nature of business: Architects

%

Class of shares:

holding

Ordinary

31.00

6.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Other debtors

30,043

40,739

Amounts falling due after more than one year:

Other debtors

90,000

117,000

Aggregate amounts

120,043

157,739

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

10,000

10,000

Taxation and social security

1,320

835

Other creditors

109,635

105,547

120,955

116,382

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

10,000

9.	ULTIMATE CONTROLLING PARTY

The controlling party is J C Bonner.