JSR PAVING & GROUNDWORKS LIMITED


Director	RYCRAFT, James


Registered Address	2 Colchester Road
	Waterloo House
	St Osyth
	CO16 8HA


Registered Number	09742378 (England and Wales)

Balance Sheet as at
31 August 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		224,915		300,269
			224,915		300,269
Current assets
Stocks	4	10,000		10,000
Debtors	5	367,884		206,185
Cash at bank and on hand		77,134		189,370
		455,018		405,555
Creditors amounts falling due within one year	6	(171,735)		(159,741)
Net current assets (liabilities)			283,283		245,814
Total assets less current liabilities			508,198		546,083
Provisions for liabilities	9		(56,229)		(75,067)
Net assets			451,969		471,016
Capital and reserves
Called up share capital			3		3
Profit and loss account			451,966		471,013
Shareholders' funds			451,969		471,016

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 October 2026, and are signed on its behalf by:

RYCRAFT, James
Director
Registered Company No. 09742378

JSR PAVING & GROUNDWORKS LIMITED

Notes to the Financial Statements
for the year ended 31 August 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: 25% Reducing balance


		Reducing balance (%)
	Plant and machinery	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		5

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 September 25	426,425	229,929	9,325	665,679
Additions	916	-	-	916
At 31 August 26	427,341	229,929	9,325	666,595
Depreciation and impairment
At 01 September 25	244,632	113,090	7,688	365,410
Charge for year	46,651	29,210	409	76,270
At 31 August 26	291,283	142,300	8,097	441,680
Net book value
At 31 August 26	136,058	87,629	1,228	224,915
At 31 August 25	181,793	116,839	1,637	300,269

4.	Stocks

	2026	2025
	£	£
Other stocks	10,000	10,000
Total	10,000	10,000

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	165,826	53,998
Other debtors	200,018	150,342
Prepayments and accrued income	2,040	1,845
Total	367,884	206,185

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	126,446	38,704
Bank borrowings and overdrafts	-	7,912
Taxation and social security	34,505	88,411
Finance lease and HP contracts	-	12,827
Other creditors	10,367	11,887
Accrued liabilities and deferred income	417	-
Total	171,735	159,741


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	-		12,827

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	56,229	75,067
Total	56,229	75,067

10.	Directors advances, credits and guarantees
	Included within other creditors are amounts owed to the director of £29 (2025 - £12 debtor)