CJC Mechanical Limited iXBRL

Company Registration Number: NI727800

CJC Mechanical Limited

Unaudited Financial Statements

for the financial period from 25 March 2025 (date of incorporation) to 31 March 2026

CJC Mechanical Limited

DIRECTOR AND OTHER INFORMATION


Director	Mr Colin Clarke


Company Registration Number	NI727800


Registered Office and Business Address	4 Ladyburn Gardens
	Belfast
	BT11 9FD


Accountants	MCI Chartered Accountants
	Sentinel House
	13 Pump Street
	Derry
	BT48 6JG


Bankers	Revolut Ltd
	7 Westferry Circus
	Canary Wharf
	London
	E14 4HD

CJC Mechanical Limited

Company Registration Number: NI727800

BALANCE SHEET

as at 31 March 2026

Mar 26

Notes

Current Assets

Debtors	6	10,057
Cash and cash equivalents		120
		─────────
		10,177
		─────────
Creditors: amounts falling due within one year	7	(9,980)
		─────────
Net Current Assets		197
		─────────
Total Assets less Current Liabilities		197
		═════════

Capital and Reserves

Called up share capital		100
Retained earnings	8	97
		─────────
Shareholders' Funds		197
		═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial period from 25 March 2025 (date of incorporation) to 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 16 June 2026




Mr Colin Clarke
Director

CJC Mechanical Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 25 March 2025 (date of incorporation) to 31 March 2026

General Information

CJC Mechanical Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI727800. The registered office of the company is 4 Ladyburn Gardens, Belfast, BT11 9FD which is also the principal place of business of the company. The principal activity of the company is of mechanical engineering. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from engineering services is recognised by reference to the state of completion at the balance sheet date. The stage of completion is measured by reference to labour hours completed and materials consumed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

When the employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the discounted amount expected to be paid in exchange for the service.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Period of financial statements

The financial statements are for the 12 month 7 days period from 25 March 2025 (date of incorporation) to 31 March 2026.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including director, during the financial period was 2.


6.	Debtors	Mar 26
		£

	Director's current account	10,057
		═════════


7.	Creditors	Mar 26
	Amounts falling due within one year	£

	Taxation	8,180
	Accruals	1,800
		─────────
		9,980
		═════════


8.	Profit and loss account

		Mar 26
		£

	At 25 March 2025	-
	Profit for the financial period	22,797
	Payment of dividends	(22,700)
		─────────
	At 31 March 2026	97
		═════════