J T Construction (Cornwall) Ltd

Registered number

10751741

Filleted Accounts

31 May 2026

J T Construction (Cornwall) Ltd
Registered number:	10751741
Balance Sheet
as at 31 May 2026

		2026			2025
£			£

Fixed assets		19,683			189
Current assets	13,525			27,951
Creditors: amounts falling due within one year	(31,103)			(26,406)
Net current (liabilities)/assets		(17,578)			1,545
Total assets less current liabilities		2,105			1,734
Accruals and deferred income		(1,031)			(1,008)
Net assets		1,074			726

Capital and reserves		1,074			726

Number			Number
Average number of employees		2			2

At the period end the company owed £3,926 (2025: £31) to Mr Jonathan Philip Anthony Oakes, director. The loan is interest free and repayable on demand. At the period end the company owed £10,018 (2025: £517) to Mr Thomas James Harrison, director. The loan is interest free and repayable on demand.
These financial statements for the year ended 31st May 2026 are the first financial statements prepared in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. The date of transition is 1st June 2025. The transition from FRS 102 to FRS 105 has necessitated changes in accounting policies. The main changes are: Deferred Tax: Deferred tax liabilities previously recognised under FRS 102 have been derecognised. The net effect of this adjustments on the opening reserves at the date of transition is £36 [Increase].
The company is a private company limited by shares and incorporated in England. Its registered office is 75 Goonown, St. Agnes, Cornwall, England, TR5 0XG.
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Jonathan Oakes
Director
Approved by the board on 4 August 2026