REGISTERED NUMBER: 15146949 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2026

for

JNS Utilities Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J C Stanley

REGISTERED OFFICE:

794 High Street

Kingswinford

West Midlands

DY6 8BQ

REGISTERED NUMBER:

15146949 (England and Wales)

ACCOUNTANTS:

Dalton Pardoe Limited

Chartered Accountants

794 High Street

Kingswinford

West Midlands

DY6 8BQ

FIXED ASSETS

Tangible assets

4

7,951

10,133

CURRENT ASSETS

Debtors

5

85,084

30,857

Cash at bank

-

2,042

85,084

32,899

CREDITORS

Amounts falling due within one year

6

29,915

17,380

NET CURRENT ASSETS

55,169

15,519

TOTAL ASSETS LESS CURRENT LIABILITIES

63,120

25,652

CREDITORS

Amounts falling due after more than one year

7

4,114

6,208

NET ASSETS

59,006

19,444

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

58,906

19,344

SHAREHOLDERS' FUNDS

59,006

19,444

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 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 13 May 2026 and were signed by:

J C Stanley - Director

1.	STATUTORY INFORMATION

JNS Utilities 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 and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

50% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 6 April 2025

682

12,355

573

13,610

Additions

-

-

730

730

At 5 April 2026

682

12,355

1,303

14,340

DEPRECIATION

At 6 April 2025

102

3,089

286

3,477

Charge for year

87

2,316

509

2,912

At 5 April 2026

189

5,405

795

6,389

NET BOOK VALUE

At 5 April 2026

493

6,950

508

7,951

At 5 April 2025

580

9,266

287

10,133

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Other debtors

28,383

20,825

Directors' current accounts

56,370

9,351

VAT

331

681

85,084

30,857

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Hire purchase contracts

5,728

5,728

Trade creditors

234

798

Tax

23,328

10,358

Accrued expenses

625

496

29,915

17,380

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.26

5.4.25

£

£

Hire purchase contracts

4,114

6,208

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

5.4.26

5.4.25

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 6 April 2025

19,344

Profit for the year

76,812

Dividends

(37,250

)

At 5 April 2026

58,906

10.	ULTIMATE CONTROLLING PARTY

The controlling party is J C Stanley.