REGISTERED NUMBER: 01077380 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

JOHN COULSON (BUILDERS) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Coulson

R Coulson

REGISTERED OFFICE:

Ince Street

Heaton Norris

Stockport

Cheshire

SK4 1TJ

REGISTERED NUMBER:

01077380 (England and Wales)

ACCOUNTANTS:

Mattocks Grindley

18 Mulberry Avenue

Turnstone Park

Widnes

Cheshire

WA8 0WN

FIXED ASSETS

Tangible assets

4

29,805

37,555

CURRENT ASSETS

Stocks

68,500

68,500

Debtors

265,634

241,552

Cash at bank and in hand

714,817

831,843

1,048,951

1,141,895

CREDITORS

Amounts falling due within one year

481,191

615,902

NET CURRENT ASSETS

567,760

525,993

TOTAL ASSETS LESS CURRENT LIABILITIES

597,565

563,548

CREDITORS

Amounts falling due after more than one year

(20,809

)

(26,365

)

PROVISIONS FOR LIABILITIES

(7,766

)

(8,706

)

NET ASSETS

568,990

528,477

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

563,990

523,477

SHAREHOLDERS' FUNDS

568,990

528,477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

R Coulson - Director

1.	STATUTORY INFORMATION

John Coulson (Builders) Limited 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 represents work done during the year, excluding value added tax. Turnover and profit on contracts is ascertained in a manner appropriate to the completion of the contract, and credit taken for profit earned when the outcome of work under the contract can be assessed with reasonable certainty. Stage of completion is measured by completing surveys of work done. All foreseeable losses are provided in full.

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

-

15% on reducing balance

Stocks and work in progress

Inventories are valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress, cost includes a relevant portion of overheads according to stage of manufacture.

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.

Hire purchase and leasing commitments

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 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

217,178

Additions

4,918

Disposals

(87,452

)

At 31 October 2025

134,644

DEPRECIATION

At 1 November 2024

179,623

Charge for year

8,164

Eliminated on disposal

(82,948

)

At 31 October 2025

104,839

NET BOOK VALUE

At 31 October 2025

29,805

At 31 October 2024

37,555

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.10.25

31.10.24

£

£

Within one year

36,658

25,240

Between one and five years

44,357

31,667

81,015

56,907