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Company Registration No. 15466591 (England and Wales)
J White Construction Ltd Unaudited accounts for the year ended 31 March 2026
J White Construction Ltd Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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J White Construction Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Current assets
Debtors
4
3,711
2,797
Cash at bank and in hand
310
12
4,021
2,809
Creditors: amounts falling due within one year
5
(3,975)
(2,735)
Net current assets
46
74
Net assets
46
74
Capital and reserves
Called up share capital
1
1
Profit and loss account
45
73
Shareholders' funds
46
74
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 June 2026 and were signed on its behalf by
Joshua C White Director Company Registration No. 15466591
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J White Construction Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
J White Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 15466591. The registered office is 9 Maple Drive, East Grinstead, RH19 3UR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
-
390
Other debtors
3,711
2,407
3,711
2,797
5
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
756
-
Taxes and social security
2,219
1,735
Accruals
1,000
1,000
3,975
2,735
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J White Construction Ltd Notes to the Accounts for the year ended 31 March 2026
6
Transactions with related parties
Mr. J.C White. was the director of the company and owns 100% of the issued share capital. At the balance sheet date, Mr. J.C. White owed £3,206 to the company (2025-£2,407)
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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