JWT Coldstore Construction Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07914983 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

JWT COLDSTORE CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J W Tomkinson

SECRETARY:

Mrs J Tomkinson

REGISTERED OFFICE:

6 Boulderstone Road

Stalybridge

Cheshire

SK15 1HJ

REGISTERED NUMBER:

07914983 (England and Wales)

ACCOUNTANTS:

Moss and Williamson Limited

Chartered Accountants

11 Stamford Street

Stalybridge

Cheshire

SK15 1JP

FIXED ASSETS

Tangible assets

5

382

35,746

CURRENT ASSETS

Stocks

198

402

Debtors

6

37,478

35,547

Cash at bank and in hand

313

4,762

37,989

40,711

CREDITORS

Amounts falling due within one year

7

37,422

42,191

NET CURRENT ASSETS/(LIABILITIES)

567

(1,480

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

949

34,266

CREDITORS

Amounts falling due after more than one
year

8

-

(26,996

)

PROVISIONS FOR LIABILITIES

(73

)

(6,792

)

NET ASSETS

876

478

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

776

378

SHAREHOLDERS' FUNDS

876

478

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 October 2026 and were signed by:

Mr J W Tomkinson - Director

1.	STATUTORY INFORMATION

JWT Coldstore Construction 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Tool and equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Tool and

Motor

Computer

equipment

vehicles

equipment

Totals

£

COST

At 1 April 2025

2,616

47,995

956

51,567

Disposals

-

(47,995

)

-

(47,995

)

At 31 March 2026

2,616

-

956

3,572

DEPRECIATION

At 1 April 2025

2,472

12,749

600

15,821

Charge for year

29

8,811

89

8,929

Eliminated on disposal

-

(21,560

)

-

(21,560

)

At 31 March 2026

2,501

-

689

3,190

NET BOOK VALUE

At 31 March 2026

115

-

267

382

At 31 March 2025

144

35,246

356

35,746

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

Motor

vehicles

£

COST

At 1 April 2025

47,995

Disposals

(47,995

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

12,749

Charge for year

8,811

Eliminated on disposal

(21,560

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

35,246

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

-

4,428

Other debtors

37,478

31,119

37,478

35,547

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

12,802

11,908

Hire purchase contracts

-

8,999

Trade creditors

3,595

3,962

Taxation and social security

16,011

12,680

Other creditors

5,014

4,642

37,422

42,191

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Hire purchase contracts

-

26,996

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

Hire purchase contracts

-

35,995

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £12,500 (2025 - £37,000) were paid to the director .