REGISTERED NUMBER: 13589634 (England and Wales)

James Newsam Construction Limited

Financial Statements

for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J A Newsam

SECRETARY:

Mrs F L Newsam

REGISTERED OFFICE:

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

REGISTERED NUMBER:

13589634 (England and Wales)

ACCOUNTANTS:

Read Woodruff

Chartered Accountants

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

FIXED ASSETS

Tangible assets

4

368,338

298,602

CURRENT ASSETS

Debtors

5

500,193

727,805

Cash at bank

597,203

304,498

1,097,396

1,032,303

CREDITORS

Amounts falling due within one year

6

486,849

538,516

NET CURRENT ASSETS

610,547

493,787

TOTAL ASSETS LESS CURRENT LIABILITIES

978,885

792,389

CREDITORS

Amounts falling due after more than one year

7

-

(3,362

)

PROVISIONS FOR LIABILITIES

(82,407

)

(62,849

)

NET ASSETS

896,478

726,178

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

896,378

726,078

896,478

726,178

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 director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 14 July 2026 and were signed by:

J A Newsam - Director

1.	STATUTORY INFORMATION

James Newsam Construction 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 19 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

191,415

216,980

408,395

Additions

25,884

123,113

148,997

At 31 October 2025

217,299

340,093

557,392

DEPRECIATION

At 1 November 2024

18,275

91,518

109,793

Charge for year

37,163

42,098

79,261

At 31 October 2025

55,438

133,616

189,054

NET BOOK VALUE

At 31 October 2025

161,861

206,477

368,338

At 31 October 2024

173,140

125,462

298,602

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

32,990

DEPRECIATION

At 1 November 2024

14,433

Charge for year

4,639

At 31 October 2025

19,072

NET BOOK VALUE

At 31 October 2025

13,918

At 31 October 2024

18,557

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

132,944

269,250

Other debtors

367,249

458,555

500,193

727,805

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,362

10,086

Trade creditors

135,901

131,911

UK corporation tax

60,658

123,014

Tax and social security costs

89,302

57,992

Other creditors

1,506

651

Directors' current accounts

19,270

184,162

Accruals and deferred income

176,850

30,700

486,849

538,516

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

3,362

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

3,362

13,448

Hire purchase liabilities are secured on the assets concerned.