REGISTERED NUMBER: 12858425 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

J D C Civils Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D Cummings

REGISTERED OFFICE:

The Old Barn

Atherstone Lane

Hurley

Atherstone

Warwickshire

CV9 2HT

REGISTERED NUMBER:

12858425 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

1,261,890

769,093

CURRENT ASSETS

Stocks

100,000

10,000

Debtors

5

2,172,259

818,316

Cash at bank

181,302

233,412

2,453,561

1,061,728

CREDITORS

Amounts falling due within one year

6

(1,279,116

)

(1,031,665

)

NET CURRENT ASSETS

1,174,445

30,063

TOTAL ASSETS LESS CURRENT LIABILITIES

2,436,335

799,156

CREDITORS

Amounts falling due after more than one year

7

(159,688

)

(137,930

)

PROVISIONS FOR LIABILITIES

(315,472

)

(154,318

)

NET ASSETS

1,961,175

506,908

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,960,175

505,908

1,961,175

506,908

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2026 and were signed by:

J D Cummings - Director

1.	STATUTORY INFORMATION

J D C Civils 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 5 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

757,236

178,458

2,547

938,241

Additions

894,694

32,988

3,030

930,712

Disposals

(187,608

)

(64,980

)

-

(252,588

)

At 30 September 2025

1,464,322

146,466

5,577

1,616,365

DEPRECIATION

At 1 October 2024

130,689

37,732

727

169,148

Charge for year

217,745

19,540

704

237,989

Eliminated on disposal

(45,081

)

(7,581

)

-

(52,662

)

At 30 September 2025

303,353

49,691

1,431

354,475

NET BOOK VALUE

At 30 September 2025

1,160,969

96,775

4,146

1,261,890

At 30 September 2024

626,547

140,726

1,820

769,093

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

1,352,966

220,852

Amounts owed by group undertakings

31,846

-

Other debtors

787,447

597,464

2,172,259

818,316

Other debtors includes prepayments and accrued income of £13,279 (2024: £9,454)

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

11,144

-

Hire purchase contracts

93,830

71,333

Trade creditors

821,719

721,505

Amounts owed to group undertakings

598

-

Taxation and social security

323,195

23,588

Other creditors

28,630

215,239

1,279,116

1,031,665

Other creditors includes accruals and deferred income of £27,828 (2024: £23,736)

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

159,688

137,930

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

253,517

209,263

Hire purchase liabilities are secured against the assets to which they relate.

9.	OTHER FINANCIAL COMMITMENTS

The amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £18,183 (2024: £36,366).

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

J D Cummings

Balance outstanding at start of year

-

-

Amounts advanced

135,495

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

135,495

-

The loan was repayable on demand and interest has been charged at the HMRC Official Rate.

11.	RELATED PARTY DISCLOSURES

Included within other debtors is an amount owed from the directors father totalling £68,935.