REGISTERED NUMBER: 06571281 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

JC Quality Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Connelly

G K Connelly

SECRETARY:

G K Connelly

REGISTERED OFFICE:

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

06571281 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Tangible assets

4

27,561

23,504

CURRENT ASSETS

Stocks

5

7,500

76,688

Debtors

6

28

11,726

Cash at bank

164,809

124,036

172,337

212,450

CREDITORS

Amounts falling due within one year

7

145,874

157,190

NET CURRENT ASSETS

26,463

55,260

TOTAL ASSETS LESS CURRENT LIABILITIES

54,024

78,764

PROVISIONS FOR LIABILITIES

8

5,237

5,407

NET ASSETS

48,787

73,357

CAPITAL AND RESERVES

Called up share capital

9

102

100

Retained earnings

48,685

73,257

SHAREHOLDERS' FUNDS

48,787

73,357

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

J A Connelly - Director

1.	STATUTORY INFORMATION

JC Quality Construction Ltd 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at selling price.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

34,489

20,829

3,267

58,585

Additions

-

23,000

666

23,666

Disposals

-

(20,829

)

-

(20,829

)

At 31 December 2025

34,489

23,000

3,933

61,422

DEPRECIATION

At 1 January 2025

23,432

9,845

1,804

35,081

Charge for year

2,765

5,500

589

8,854

Eliminated on disposal

-

(10,074

)

-

(10,074

)

At 31 December 2025

26,197

5,271

2,393

33,861

NET BOOK VALUE

At 31 December 2025

8,292

17,729

1,540

27,561

At 31 December 2024

11,057

10,984

1,463

23,504

5.

STOCKS

31.12.25

31.12.24

£

£

Work-in-progress

7,500

76,688

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

VAT

-

11,135

Prepayments

28

591

28

11,726

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,120

67,012

Corporation tax

6,540

3,843

Social security and other taxes

1,417

2,470

VAT

1,470

-

Directors' current accounts

131,266

58,907

Accrued expenses

4,061

24,958

145,874

157,190

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

5,237

5,407

Deferred

tax

£

Balance at 1 January 2025

5,407

Credit to Statement of Income and Retained Earnings during year

(170

)

Balance at 31 December 2025

5,237

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

1

A Ordinary

£1

1

-

1

B Ordinary

£1

1

-

102

100

The following shares were issued during the year for cash at par :

1 A Ordinary share of £1

1 B Ordinary share of £1

10.	ULTIMATE CONTROLLING PARTY