REGISTERED NUMBER: 05276863 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

JAMES CONSTRUCTION & DESIGN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J F Gray

SECRETARY:

S Gray

REGISTERED OFFICE:

Sunnyside

Essendon Hill

Essendon

Hertfordshire

AL9 6AJ

REGISTERED NUMBER:

05276863 (England and Wales)

ACCOUNTANTS:

BENEDICTS

873 High Road

North Finchley

London

N12 8QA

FIXED ASSETS

Tangible assets

4

639

853

CURRENT ASSETS

Debtors

5

14,794

3,286

Cash at bank

53

348

14,847

3,634

CREDITORS

Amounts falling due within one year

6

28,018

10,996

NET CURRENT LIABILITIES

(13,171

)

(7,362

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(12,532

)

(6,509

)

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

8

(12,534

)

(6,511

)

SHAREHOLDERS' FUNDS

(12,532

)

(6,509

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 9 August 2026 and were signed by:

J F Gray - Director

1.	STATUTORY INFORMATION

James Construction & Design 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Motor van

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Motor van

equipment

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

20,189

7,204

27,393

DEPRECIATION

At 1 December 2024

19,336

7,204

26,540

Charge for year

214

-

214

At 30 November 2025

19,550

7,204

26,754

NET BOOK VALUE

At 30 November 2025

639

-

639

At 30 November 2024

853

-

853

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,195

-

Debtors

-

1,673

Tax recoverable

-

1,311

VAT

599

302

14,794

3,286

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

25,442

10,246

Social security and other taxes

(403

)

-

Directors' current accounts

1,709

-

Creditors & accruals

1,270

750

28,018

10,996

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

1

A Ordinary

£1

1

1

2

2

8.

RESERVES

Retained

earnings

£

At 1 December 2024

(6,511

)

Deficit for the year

(6,023

)

At 30 November 2025

(12,534

)