REGISTERED NUMBER: 07672514 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 29 JUNE 2025

FOR

JKC (MAINTENANCE) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N Schneider

Mr S R Adrian

REGISTERED OFFICE:

Unit 7 Sherburn Networkcentre

Lancaster Close

Leeds

Yorkshire

LS25 6NS

REGISTERED NUMBER:

07672514 (England and Wales)

ACCOUNTANTS:

SMH Howard Matthews Ltd

Queensgate House

23 North Park Road

Harrogate

HG1 5PD

FIXED ASSETS

Tangible assets

3

220,104

290,321

CURRENT ASSETS

Stocks

32,901

9,346

Debtors

4

3,245,006

1,118,807

Cash at bank

644,147

486,807

3,922,054

1,614,960

CREDITORS

Amounts falling due within one year

5

3,810,967

1,460,753

NET CURRENT ASSETS

111,087

154,207

TOTAL ASSETS LESS CURRENT LIABILITIES

331,191

444,528

CREDITORS

Amounts falling due after more than one year

6

(97,291

)

(165,363

)

PROVISIONS FOR LIABILITIES

7

(47,454

)

(61,198

)

NET ASSETS

186,446

217,967

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

186,346

217,867

186,446

217,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 June 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 Income Statement has not been delivered.

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

Mr N Schneider - Director

1.	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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period 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 period 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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 12 (2024 - 8 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

40,464

432,286

46,412

519,162

Additions

-

3,000

-

3,000

At 29 June 2025

40,464

435,286

46,412

522,162

DEPRECIATION

At 1 July 2024

32,017

154,240

42,584

228,841

Charge for period

1,268

70,263

1,686

73,217

At 29 June 2025

33,285

224,503

44,270

302,058

NET BOOK VALUE

At 29 June 2025

7,179

210,783

2,142

220,104

At 30 June 2024

8,447

278,046

3,828

290,321

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,297,150

58,587

Amounts owed by group undertakings

211,144

212,892

Amounts recoverable on contract

244,639

522,657

Other debtors

23,855

77,984

Directors' loan accounts

327,365

218,379

Tax

110,486

-

Prepayments

30,367

28,308

3,245,006

1,118,807

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

61,250

Hire purchase contracts

66,226

66,705

Trade creditors

1,395,614

520,002

Amounts owed to group undertakings

108,358

-

Tax

84,169

79,817

Social security and other taxes

48,958

15,290

VAT

862,911

452,632

Other creditors

179,522

90,144

Accruals and deferred income

1,065,209

174,913

3,810,967

1,460,753

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

97,291

165,363

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

47,454

61,198

Deferred

tax

£

Balance at 1 July 2024

61,198

Credit to Income Statement during period

(13,744

)

Balance at 29 June 2025

47,454

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 29 June 2025 and the year ended 30 June 2024:

2025

2024

£

£

Mr N Schneider

Balance outstanding at start of period

218,379

157,380

Amounts advanced

108,888

60,999

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

327,267

218,379

Mr S R Adrian

Balance outstanding at start of period

-

-

Amounts advanced

98

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

98

-

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Marlie Holdings Limited.