J Clarke Construction Ltd - Filleted accounts

Registered number

06863486

J Clarke Construction Ltd

Filleted Accounts

31 March 2026

J Clarke Construction Ltd
Registered number:		06863486
Balance Sheet
as at 31 March 2026

Notes			2026		2025

Fixed assets
Tangible assets	3		30,132		15,115

Current assets
Stocks		113,523		-
Debtors	4	154,547		15,259
Cash at bank and in hand		35,894		5,756
		303,964		21,015

Creditors: amounts falling due within one year	5	(121,546)		(4,714)

Net current assets			182,418		16,301

Total assets less current liabilities			212,550		31,416


Provisions for liabilities			(7,534)		(2,873)


Net assets			205,016		28,543

Capital and reserves
Called up share capital			1		1
Profit and loss account			205,015		28,542

Shareholder's funds			205,016		28,543

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.




J Clarke
Director
Approved by the board on 15 June 2026

J Clarke Construction Ltd
Notes to the Accounts
for the year ended 31 March 2026


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:

	Plant and equipment	25% reducing balance
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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		2026		2025
Number				Number

	Average number of persons employed by the company		1		0


3	Tangible fixed assets
		Plant and machinery etc	Motor vehicles		Total

	Cost
	At 1 April 2025	7,488	19,475		26,963
	Additions	-	25,060		25,060
	At 31 March 2026	7,488	44,535		52,023

	Depreciation
	At 1 April 2025	4,543	7,305		11,848
	Charge for the year	736	9,307		10,043
	At 31 March 2026	5,279	16,612		21,891

	Net book value
	At 31 March 2026	2,209	27,923		30,132
	At 31 March 2025	2,945	12,170		15,115


4	Debtors		2026		2025


	Trade debtors		99,644		3,800
	Other debtors		54,903		11,459
			154,547		15,259


5	Creditors: amounts falling due within one year		2026		2025


	Obligations under finance lease and hire purchase contracts		19,162		-
	Trade creditors		10,571		-
	Taxation and social security costs		66,751		3,920
	Other creditors		25,062		794
			121,546		4,714


6	Loans		2026		2025

	Creditors include:

	Secured bank loans and hire purchase contracts		19,162		-

	The hire purchase contract is secured on the asset concerned.


7	Related party transactions

	Advances, Credits and Guarantees At the balance sheet date, the following amounts were due from/(to) directors: Loan balance: £(16,063) (2025: £(214)) The loan is interest-free, unsecured and repayable on demand. No guarantees have been given to or on behalf of the directors.


8	Controlling party

	J Clarke, the director, who owns 100% of the issued shared capital is the controlling party.


9	Other information

	J Clarke Construction Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	16 Ravenshaw Close
	Redbrook
	Barnsley
	South Yorkshire
	S75 2QS