J C Portable Site Accommodation Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

J C Portable Site Accommodation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07698496 . The registered office is Chichester Enterprise Centre, Terminus Road, Chichester, West Sussex, PO19 8FY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

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J C Portable Site Accommodation Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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J C Portable Site Accommodation Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.8. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 26 (2025: 24)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost or Valuation
As at 1 April 2025	592,569
Additions	99,268
Disposals	(101,071 )
Revaluation	181,167

As at 31 March 2026	771,933

Depreciation
As at 1 April 2025	416,687
Provided during the period	83,637
Disposals	(101,071 )

As at 31 March 2026	399,253

Net Book Value
As at 31 March 2026	372,680

As at 1 April 2025	175,882

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J C Portable Site Accommodation Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Stocks

	2026	2025
	£	£
Stock	1,140,000	1,414,501
Materials	460,000	265,317

	1,600,000	1,679,818

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	808,515	247,020
Other debtors	119,118	97,791

	927,633	344,811

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	63,100	50,077
Trade creditors	371,743	327,878
Other loans	148,932	195,321
Other creditors	263,650	154,689
Taxation and social security	421,910	265,364

	1,269,335	993,329

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	90,037	74,956
Other loans	118,379	97,193

	208,416	172,149

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J C Portable Site Accommodation Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	63,100	50,077
Later than one year and not later than five years	90,037	74,956

	153,137	125,033

	153,137	125,033

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	-	1,052,333
Profit for year	-	274,717

Surplus on revaluation	181,167	-

Other comprehensive income for the year	181,167	-

Total comprehensive income for the year	181,167	274,717

Dividends paid	-	(25,282)

As at 31 March 2026	181,167	1,301,768

12. Related Party Transactions

J C Portable Site Accommodation Ltd and Offsite Hire Ltd are companies under common control. During the year £65,000 (2025: £46,565 was repaid) was loaned from Offsite Hire Ltd. The balance outstanding to Offsite Hire Ltd at the end of the financial year was £84,927 (2025: £19,927) as disclosed in note 7 to the financial statements.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		372,680		175,882

			372,680		175,882
CURRENT ASSETS
Stocks	5	1,600,000		1,679,818
Debtors	6	927,633		344,811
Cash at bank and in hand		123,488		52,196

		2,651,121		2,076,825
Creditors: Amounts Falling Due Within One Year	7	(1,269,335 )		(993,329 )

NET CURRENT ASSETS (LIABILITIES)			1,381,786		1,083,496

TOTAL ASSETS LESS CURRENT LIABILITIES			1,754,466		1,259,378

Creditors: Amounts Falling Due After More Than One Year	8		(208,416 )		(172,149 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(63,114 )		(34,895 )

NET ASSETS			1,482,936		1,052,334

CAPITAL AND RESERVES
Called up share capital	10		1		1
Revaluation reserve	11		181,167		-
Profit and Loss Account			1,301,768		1,052,333

SHAREHOLDERS' FUNDS			1,482,936		1,052,334