REGISTERED NUMBER: 05327771 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RE-STRUCTURE J.C. LTD

Page

Company information

1

Chartered accountants' report

2

Balance sheet

3

Notes to the financial statements

5

DIRECTOR:

J C Macdonald

SECRETARY:

Mrs S Macdonald

REGISTERED OFFICE:

The Foundry

2 Smiths Square

77 Fulham Palace Road

London

W6 8AF

REGISTERED NUMBER:

05327771 (England and Wales)

ACCOUNTANTS:

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Re-Structure J.C. Ltd for the year ended 31 December 2025 which comprise the Income statement, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Re-Structure J.C. Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Re-Structure J.C. Ltd and state those matters that we have agreed to state to the director of Re-Structure J.C. Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Re-Structure J.C. Ltd and its director for our work or for this report.

It is your duty to ensure that Re-Structure J.C. Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Re-Structure J.C. Ltd. You consider that Re-Structure J.C. Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Re-Structure J.C. Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

10 August 2026

FIXED ASSETS

Tangible assets

4

4,945

2,249

CURRENT ASSETS

Debtors

5

98,649

301,842

Cash at bank

383,977

31,133

482,626

332,975

CREDITORS

Amounts falling due within one year

6

(75,390

)

(141,957

)

NET CURRENT ASSETS

407,236

191,018

TOTAL ASSETS LESS CURRENT LIABILITIES

412,181

193,267

CREDITORS

Amounts falling due after more than one year

7

-

(5,000

)

NET ASSETS

412,181

188,267

CAPITAL AND RESERVES

Called up share capital

8

296,732

296,732

Share premium

80,410

80,410

Retained earnings

35,039

(188,875

)

SHAREHOLDERS' FUNDS

412,181

188,267

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 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 10 August 2026 and were signed by:

J C Macdonald - Director

1.	STATUTORY INFORMATION

Re-Structure J.C. Ltd 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.

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

-

25% on reducing balance

Motor vehicles

-

33% on reducing balance

Computer equipment

-

33% on reducing balance

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.

GOING CONCERN

At the time of approving the financial statements, the director has a reasonable expectation that the company will receive continued support from its creditors and have adequate resources to continue to operate for the foreseeable future. On this basis the financial statements have been prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

42,255

Additions

3,886

At 31 December 2025

46,141

DEPRECIATION

At 1 January 2025

40,006

Charge for year

1,190

At 31 December 2025

41,196

NET BOOK VALUE

At 31 December 2025

4,945

At 31 December 2024

2,249

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

27,169

74,307

Other debtors

68,000

76,628

Deferred tax asset

-

101,953

Accrued income

-

46,374

Prepayments

3,480

2,580

98,649

301,842

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

10,000

Trade creditors

59,927

114,925

Tax

-

2,792

Social security and other taxes

4,396

94

VAT

975

5,525

Other creditors

5,494

3,891

Accrued expenses

4,598

4,730

75,390

141,957

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

5,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

296,732

Ordinary

£1

296,732

296,732