REGISTERED NUMBER: 04511049 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

K.j.s. Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K J Smith

Mrs K M Smith

REGISTERED OFFICE:

The Hampton Centre Cirencester Road

Chalford

Stroud

GL6 8PE

REGISTERED NUMBER:

04511049 (England and Wales)

ACCOUNTANTS:

Stanbridge Accountancy Services Limited

9 Wheatstone Court

Waterwells Business Park

Davy Way

Gloucester

Gloucestershire

GL2 2AQ

FIXED ASSETS

Intangible assets

4

15,000

15,000

Tangible assets

5

2,646,725

2,128,363

2,661,725

2,143,363

CURRENT ASSETS

Stocks

6

1,528,293

1,381,317

Debtors

7

433,903

506,690

Cash at bank

2,499,362

1,349,939

4,461,558

3,237,946

CREDITORS

Amounts falling due within one year

8

2,184,569

1,192,387

NET CURRENT ASSETS

2,276,989

2,045,559

TOTAL ASSETS LESS CURRENT LIABILITIES

4,938,714

4,188,922

CREDITORS

Amounts falling due after more than one year

9

(487,874

)

(502,916

)

PROVISIONS FOR LIABILITIES

11

(418,036

)

(326,989

)

NET ASSETS

4,032,804

3,359,017

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

4,032,704

3,358,917

4,032,804

3,359,017

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

Mr K J Smith - Director

1.	STATUTORY INFORMATION

K.j.s. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

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 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

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 30 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

15,000

NET BOOK VALUE

At 31 December 2025

15,000

At 31 December 2024

15,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

554,834

1,266,866

-

Additions

-

185,632

59,290

Disposals

-

(327,268

)

-

At 31 December 2025

554,834

1,125,230

59,290

DEPRECIATION

At 1 January 2025

-

698,768

-

Charge for year

-

100,179

990

Eliminated on disposal

-

(258,963

)

-

At 31 December 2025

-

539,984

990

NET BOOK VALUE

At 31 December 2025

554,834

585,246

58,300

At 31 December 2024

554,834

568,098

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

1,429,122

56,706

3,307,528

Additions

870,161

6,060

1,121,143

Disposals

(340,455

)

-

(667,723

)

At 31 December 2025

1,958,828

62,766

3,760,948

DEPRECIATION

At 1 January 2025

464,821

15,576

1,179,165

Charge for year

214,664

7,656

323,489

Eliminated on disposal

(129,468

)

-

(388,431

)

At 31 December 2025

550,017

23,232

1,114,223

NET BOOK VALUE

At 31 December 2025

1,408,811

39,534

2,646,725

At 31 December 2024

964,301

41,130

2,128,363

6.

STOCKS

31.12.25

31.12.24

£

£

Raw materials

42,589

50,453

Work-in-progress

1,485,704

1,330,864

1,528,293

1,381,317

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

393,789

398,672

Other debtors

-

82,915

Staff loans

14,100

5,051

Prepayments

26,014

20,052

433,903

506,690

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 10)

66,667

166,667

Hire purchase contracts

212,806

206,642

Trade creditors

864,905

350,680

Tax

123,921

51,435

Social security and other taxes

62,397

61,912

Net wages

-

(2,541

)

Pension contributions

1,864

4,279

VAT

646,656

298,879

Directors' current accounts

830

123

Accrued expenses

204,523

54,311

2,184,569

1,192,387

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

487,874

502,916

10.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due within one year or on demand:

Bank loans

66,667

166,667

11.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

418,036

326,989

Deferred

tax

£

Balance at 1 January 2025

326,989

Provided during year

91,047

Balance at 31 December 2025

418,036

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr K J Smith.

The ultimate controlling party is Mr K J Smith.