James Mann Construction Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06172394

James Mann Construction Limited

Filleted Unaudited Financial Statements

31 March 2026

James Mann Construction Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Balance sheet	1

Notes to the financial statements	3

James Mann Construction Limited

Balance Sheet

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	6		337,799		366,322

Current assets

Stocks		72,176	200,000
Debtors	7	158,049	182,168
Cash at bank and in hand		148,110	89,611
		---------	---------
		378,335	471,779

Creditors: amounts falling due within one year	8	180,905		339,634
		---------		---------
Net current assets			197,430		132,145
			---------		---------
Total assets less current liabilities			535,229		498,467

Creditors: amounts falling due after more than one year	9		103,316		118,097

Provisions

Taxation including deferred tax	17,684	30,266
	---------	---------
Net assets	414,229	350,104
	---------	---------

James Mann Construction Limited

Balance Sheet (continued)

31 March 2026

	2026		2025
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	414,129	350,004
	---------	---------
Shareholders funds	414,229	350,104
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 7 September 2026 , and are signed on behalf of the board by:

Mr J A Mann

Director

Company registration number: 06172394

James Mann Construction Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold buildings	-	2% straight line
Motor Vehicles	-	20% reducing balance
Equipment	-	Between 4 to 10 years straight line

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided.

4. Other operating income

Other operating income relates to rental and storage income.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 5 ).

6. Tangible assets

	Freehold property	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	269,774	187,364	102,674	559,812
Additions	24,731	–	–	24,731
Disposals	–	( 61,495)	–	( 61,495)
	---------	---------	---------	---------
At 31 March 2026	294,505	125,869	102,674	523,048
	---------	---------	---------	---------
Depreciation
At 1 April 2025	21,089	77,904	94,497	193,490
Charge for the year	2,896	27,367	5,581	35,844
Disposals	–	( 44,085)	–	( 44,085)
	---------	---------	---------	---------
At 31 March 2026	23,985	61,186	100,078	185,249
	---------	---------	---------	---------
Carrying amount
At 31 March 2026	270,520	64,683	2,596	337,799
	---------	---------	---------	---------
At 31 March 2025	248,685	109,460	8,177	366,322
	---------	---------	---------	---------

7. Debtors

	2026	2025
	£	£
Trade debtors	35,935	87,323
Other debtors	122,114	94,845
	---------	---------
	158,049	182,168
	---------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	12,064	17,382
Trade creditors	52,206	160,477
Corporation tax	41,265	30,118
Social security and other taxes	42,206	40,476
Other creditors	33,164	91,181
	---------	---------
	180,905	339,634
	---------	---------

Included in bank loans and overdrafts is a secured bank loan of £10,897 (31 March 2025: £10,381). This is secured on the company's freehold property.

Included in other creditors are secured hire purchase liabilities of £5,982 (2025: £6,533). These are secured on the individual assets to which they relate.

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	87,407	99,987
Other creditors	15,909	18,110
	---------	---------
	103,316	118,097
	---------	---------

Included in bank loans and overdrafts is a secured bank loan of £87,407 (31 March 2025: £99,987). This is secured on the company's freehold property.

Included in other creditors are secured hire purchase liabilities of £15,909 (2025: £18,110). These are secured on the individual assets to which they relate.

10. Directors' advances, credits and guarantees

The company had interest-free, repayable on demand loans from the directors during the year. At the beginning of the year the company owed the directors £34,433, and at the end of the year they were owed £9,033 by the company.

11. Related party transactions

During the year the company provided loans to companies in which a director owns shares and is a director. At the start of the year the company was owed a total of £88,252. At the end of the year the company was owed £110,079. The loans are interest-free and repayable on demand.