JNB Civils Ltd - Filleted accounts

Registered number

15175365

JNB Civils Ltd

Filleted Accounts

30 September 2025

JNB Civils Ltd
Registered number:		15175365
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		12,810			14,912

Current assets
Debtors	4	13,822			10,610
Cash at bank and in hand		42,967			54,804
		56,789			65,414

Creditors: amounts falling due within one year	5	(15,078)			(42,125)

Net current assets			41,711			23,289

Total assets less current liabilities			54,521			38,201


Provisions for liabilities			(3,202)			(2,833)


Net assets			51,319			35,368

Capital and reserves
Called up share capital			1			1
Profit and loss account			51,318			35,367

Shareholder's funds			51,319			35,368

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




A Bristowe
Director
Approved by the board on 8 June 2026

JNB Civils Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

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

	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.

	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:

	Motor vehicles			over 5 years
	Plant and machinery			over 4 years
	Computer equipment			over 4 years

	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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Computer equipment		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2024	2,294		-		16,490		18,784
	Additions	-		2,359		-		2,359
	At 30 September 2025	2,294		2,359		16,490		21,143

	Depreciation
	At 1 October 2024	574		-		3,298		3,872
	Charge for the year	574		589		3,298		4,461
	At 30 September 2025	1,148		589		6,596		8,333

	Net book value
	At 30 September 2025	1,146		1,770		9,894		12,810
	At 30 September 2024	1,720		-		13,192		14,912


4	Debtors					2025		2024
£							£

	Trade debtors					835		6,000
	Other debtors					12,987		4,610
						13,822		10,610


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

	Taxation and social security costs					4,615		5,541
	Other creditors					10,463		36,584
						15,078		42,125


6	Other information

	JNB Civils Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	5 High Street
	Crigglestone
	Wakefield
	WF4 3EB