REGISTERED NUMBER: SC195621 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 June 2026

for

JH Civil Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J C Higgins

Mrs K H Higgins

SECRETARY:

Mrs K H Higgins

REGISTERED OFFICE:

Broadlees Industrial Estate

Carlisle Road

Chapelhall

Airdrie

ML6 8RH

REGISTERED NUMBER:

SC195621 (Scotland)

ACCOUNTANTS:

Gordon Ferguson & Co Ltd

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

FIXED ASSETS

Tangible assets

4

4,783,831

4,854,097

Investments

5

225,000

225,000

5,008,831

5,079,097

CURRENT ASSETS

Stocks

90,898

567,027

Debtors

6

1,543,853

1,297,963

Cash at bank

787,254

469,847

2,422,005

2,334,837

CREDITORS

Amounts falling due within one year

7

2,566,538

2,528,897

NET CURRENT LIABILITIES

(144,533

)

(194,060

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,864,298

4,885,037

CREDITORS

Amounts falling due after more than one year

8

(740,859

)

(909,531

)

PROVISIONS FOR LIABILITIES

(104,458

)

(104,458

)

NET ASSETS

4,018,981

3,871,048

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

4,018,980

3,871,047

4,018,981

3,871,048

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 21 September 2026 and were signed on its behalf by:

J C Higgins - Director

1.	STATUTORY INFORMATION

JH Civil Engineering Limited is a private company, limited by shares , registered in Scotland. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 49 (2025 - 48 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 July 2025

1,989,768

5,300,112

1,788,813

9,078,693

Additions

-

259,560

224,600

484,160

Disposals

-

(200,000

)

(8,250

)

(208,250

)

At 30 June 2026

1,989,768

5,359,672

2,005,163

9,354,603

DEPRECIATION

At 1 July 2025

-

3,334,400

890,196

4,224,596

Charge for year

-

293,846

255,424

549,270

Eliminated on disposal

-

(200,000

)

(3,094

)

(203,094

)

At 30 June 2026

-

3,428,246

1,142,526

4,570,772

NET BOOK VALUE

At 30 June 2026

1,989,768

1,931,426

862,637

4,783,831

At 30 June 2025

1,989,768

1,965,712

898,617

4,854,097

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

Additions

255,000

222,850

477,850

At 30 June 2026

255,000

222,850

477,850

DEPRECIATION

Charge for year

6,375

32,022

38,397

At 30 June 2026

6,375

32,022

38,397

NET BOOK VALUE

At 30 June 2026

248,625

190,828

439,453

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 July 2025

and 30 June 2026

225,000

NET BOOK VALUE

At 30 June 2026

225,000

At 30 June 2025

225,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

747,585

788,095

Other debtors

796,268

509,868

1,543,853

1,297,963

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts

69,924

112,000

Hire purchase contracts

474,455

609,859

Trade creditors

1,775,748

2,557,530

Taxation and social security

514,147

445,308

Other creditors

(267,736

)

(1,195,800

)

2,566,538

2,528,897

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans

179,147

258,233

Hire purchase contracts

561,712

651,298

740,859

909,531