IRIS Accounts Production v26.1.10.61 14965711 Board of Directors 1.1.25 31.12.25 31.12.25 3.6.26 false true false false false true false Auditors Opinion A Ordinary 1.00000 B Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14965711 2024-12-31 14965711 2025-12-31 14965711 2025-01-01 2025-12-31 14965711 2023-12-31 14965711 2024-01-01 2024-12-31 14965711 2024-12-31 14965711 ns15:EnglandWales 2025-01-01 2025-12-31 14965711 ns14:PoundSterling 2025-01-01 2025-12-31 14965711 ns10:Director1 2025-01-01 2025-12-31 14965711 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14965711 ns10:SmallEntities 2025-01-01 2025-12-31 14965711 ns10:Audited 2025-01-01 2025-12-31 14965711 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 14965711 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14965711 ns10:FullAccounts 2025-01-01 2025-12-31 14965711 1 2025-01-01 2025-12-31 14965711 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 14965711 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 14965711 ns10:Director2 2025-01-01 2025-12-31 14965711 ns10:Director3 2025-01-01 2025-12-31 14965711 ns10:RegisteredOffice 2025-01-01 2025-12-31 14965711 ns5:CurrentFinancialInstruments 2025-12-31 14965711 ns5:CurrentFinancialInstruments 2024-12-31 14965711 ns5:Non-currentFinancialInstruments 2025-12-31 14965711 ns5:Non-currentFinancialInstruments 2024-12-31 14965711 ns5:ShareCapital 2025-12-31 14965711 ns5:ShareCapital 2024-12-31 14965711 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 14965711 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 14965711 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 14965711 ns5:ComputerSoftware 2025-01-01 2025-12-31 14965711 ns5:ComputerSoftware 2024-12-31 14965711 ns5:ComputerSoftware 2025-12-31 14965711 ns5:ComputerSoftware 2024-12-31 14965711 ns5:PlantMachinery 2024-12-31 14965711 ns5:MotorVehicles 2024-12-31 14965711 ns5:ComputerEquipment 2024-12-31 14965711 ns5:PlantMachinery 2025-01-01 2025-12-31 14965711 ns5:MotorVehicles 2025-01-01 2025-12-31 14965711 ns5:ComputerEquipment 2025-01-01 2025-12-31 14965711 ns5:PlantMachinery 2025-12-31 14965711 ns5:MotorVehicles 2025-12-31 14965711 ns5:ComputerEquipment 2025-12-31 14965711 ns5:PlantMachinery 2024-12-31 14965711 ns5:MotorVehicles 2024-12-31 14965711 ns5:ComputerEquipment 2024-12-31 14965711 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 14965711 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-01-01 2025-12-31 14965711 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-12-31 14965711 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 14965711 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 14965711 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 14965711 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-12-31 14965711 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-12-31 14965711 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-12-31 14965711 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-12-31 14965711 ns5:HirePurchaseContracts 2025-12-31 14965711 ns5:HirePurchaseContracts 2024-12-31 14965711 ns5:WithinOneYear 2025-12-31 14965711 ns5:WithinOneYear 2024-12-31 14965711 ns5:DeferredTaxation 2024-12-31 14965711 ns5:DeferredTaxation 2025-01-01 2025-12-31 14965711 ns5:DeferredTaxation 2025-12-31 14965711 ns10:OrdinaryShareClass1 2025-12-31 14965711 ns10:OrdinaryShareClass2 2025-12-31 14965711 ns10:Director1 1 2024-12-31 14965711 ns10:Director1 1 2023-12-31 14965711 ns10:Director1 1 2025-01-01 2025-12-31 14965711 ns10:Director1 1 2024-01-01 2024-12-31 14965711 ns10:Director1 1 2025-12-31 14965711 ns10:Director1 1 2024-12-31

REGISTERED NUMBER: 14965711 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| JMac Contracting Services Ltd |

| JMac Contracting Services Ltd (Registered number: 14965711) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| JMac Contracting Services Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | L A McCarthy

| R Payne

| J Young

| REGISTERED OFFICE: | J Mac House

| Portrack Grange Road

| STOCKTON ON TEES

| TS18 2PH

| REGISTERED NUMBER: | 14965711 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Kevin Shotton BA BFP FCA

| AUDITORS: | Clive Owen LLP

| Chartered Accountants

| & Statutory Auditors

| 140 Coniscliffe Road

| Darlington

| County Durham

| DL3 7RT

| JMac Contracting Services Ltd (Registered number: 14965711) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 2,456 |  |

Tangible assets | 5 | - |  | 229,314 |  |

- |  | 231,770 |  |

CURRENT ASSETS

Debtors | 6 | 100,321 |  | 478,520 |  |

Cash at bank | - |  | 15,727 |  |

100,321 |  | 494,247 |  |

CREDITORS

Amounts falling due within one year | 7 | (91,812 | ) | (558,735 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 8,509 |  | (64,488 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,509 |  | 167,282 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (150,934 | ) |

PROVISIONS FOR LIABILITIES | 11 | - |  | (57,943 | ) |

NET ASSETS/(LIABILITIES) | 8,509 |  | (41,595 | ) |

CAPITAL AND RESERVES

Called up share capital | 12 | 100 |  | 100 |  |

Retained earnings | 8,409 |  | (41,695 | ) |

SHAREHOLDERS' FUNDS | 8,509 |  | (41,595 | ) |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

L A McCarthy - Director

| JMac Contracting Services Ltd (Registered number: 14965711) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| JMac Contracting Services 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.

| The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

| There were no material departures from that standard.

| Going Concern

| The directors hived across all trade, assets and liabilities of this company across to its fellow subsidiary company, JMAC Industrial and Access Group Limited, during the year. Therefore, the directors have prepared the statements on a basis other than going concern.

| No adjustments were necessary to amounts included in these financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions that have been conducted under normal market conditions.

| Turnover

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

| Turnover represents the value, net of the value added tax and discounts, of work carried out in respect of services provided to customers.

| Income Recognition

| Income is recognised when the conditions contained within a contract for services have been met.

| 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.

| Computer software is being amortised evenly over its estimated useful life of three years.

| 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 |  | - 2% - 25% on cost |  |

| Motor vehicles |  | - 7% on cost |  |

| Computer equipment |  | - 25% reducing balance |  |

| Assets are held at cost less accumulated depreciation and provisions for impairment.

| Financial instruments

| Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

| JMac Contracting Services Ltd (Registered number: 14965711) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 4 (2024 - 6 ) .

| JMac Contracting Services Ltd (Registered number: 14965711) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Computer

| software

£ |

| COST

| At 1 January 2025 | 3,386 |  |

| Additions | 1,145 |  |

| Disposals | (4,531 | ) |

| At 31 December 2025 | - |  |

| AMORTISATION

| At 1 January 2025 | 930 |  |

| Amortisation for year | 1,090 |  |

| Eliminated on disposal | (2,020 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 2,456 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 21,675 |  | 219,860 |  | 1,045 |  | 242,580 |  |

| Additions | 15,104 |  | - |  | 6,016 |  | 21,120 |  |

| Disposals | (36,779 | ) | (219,860 | ) | (7,061 | ) | (263,700 | ) |

| At 31 December 2025 | - |  | - |  | - |  | - |  |

| DEPRECIATION

| At 1 January 2025 | 1,831 |  | 11,196 |  | 239 |  | 13,266 |  |

| Charge for year | 3,270 |  | 11,542 |  | 564 |  | 15,376 |  |

| Eliminated on disposal | (5,101 | ) | (22,738 | ) | (803 | ) | (28,642 | ) |

| At 31 December 2025 | - |  | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | - |  | - |  | - |  |

| At 31 December 2024 | 19,844 |  | 208,664 |  | 806 |  | 229,314 |  |

| JMac Contracting Services Ltd (Registered number: 14965711) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS - continued

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

| Motor

| vehicles

£ |

| COST

| At 1 January 2025 | 215,460 |  |

| Disposals | (215,460 | ) |

| At 31 December 2025 | - |  |

| DEPRECIATION

| At 1 January 2025 | 10,965 |  |

| Charge for year | 11,304 |  |

| Eliminated on disposal | (22,269 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 204,495 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 21,122 |  | 371,908 |  |

| Amounts owed by group undertakings | 79,099 |  | 2,769 |  |

| Amounts owed by associates | - |  | 1,000 |  |

| Other debtors | 100 |  | 22,243 |  |

| Directors' current accounts | - |  | 37,000 |  |

| Prepayments and accrued income | - |  | 43,600 |  |

100,321 |  | 478,520 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | - |  | 37,902 |  |

| Trade creditors | - |  | 67,058 |  |

| Amounts owed to group undertakings | - |  | 403,566 |  |

| Taxation and social security | 91,812 |  | 20,867 |  |

| Other creditors | - |  | 22,842 |  |

| Accruals and deferred income | - |  | 6,500 |  |

91,812 |  | 558,735 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | - |  | 150,934 |  |

| JMac Contracting Services Ltd (Registered number: 14965711) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | - |  | 37,902 |  |

| Between one and five years | - |  | 150,934 |  |

- |  | 188,836 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | - |  | 7,200 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 188,836 |  |

| Hire purchase contracts are secured against the assets to which they relate.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | - |  | 57,943 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 57,943 |  |

| Unused amounts reversed during year | (52,381 | ) |

| Accelerated capital allowances | (5,562 | ) |

| Balance at 31 December 2025 | - |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 80 | A Ordinary | £1 | 80 |  | 80 |  |

| 20 | B Ordinary | £1 | 20 |  | 20 |  |

100 |  | 100 |  |

| JMac Contracting Services Ltd (Registered number: 14965711) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

13. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| We draw attention to Note 2 to the financial statements which explains that the assets and liabilities of the company were hived up during the year, and therefore, the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in Note 2.

| Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

| Our opinion is not modified in respect of this matter.

| Kevin Shotton BA BFP FCA (Senior Statutory Auditor)

| for and on behalf of Clive Owen LLP

14. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| L A McCarthy

| Balance outstanding at start of year | 37,000 |  | - |  |

| Amounts advanced | - |  | 37,000 |  |

| Amounts repaid | (37,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 37,000 |  |

15. | ULTIMATE CONTROLLING PARTY

| The parent company is JMAC Group (Holdings) Limited. The ultimate controlling party is Mr L A McCarthy by virtue of his shareholding.The registered office of the parent company is J Mac House, 22 Portrack Grange Road, Stockton on Tees, United Kingdom, TS18 2PH.