Registration number: 11869449

J C Plastering & Rendering Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

J C Plastering & Rendering Limited

(Registration number: 11869449)
Balance Sheet as at 30 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	1,400	1,600
Tangible assets	5	21,539	28,084
		22,939	29,684
Current assets
Stocks		25,748	17,500
Debtors	6	23,549	34,814
Cash at bank and in hand		-	1,492
		49,297	53,806
Creditors: Amounts falling due within one year	7	(52,387)	(61,541)
Net current liabilities		(3,090)	(7,735)
Total assets less current liabilities		19,849	21,949
Creditors: Amounts falling due after more than one year	7	(8,882)	(16,373)
Provisions for liabilities		(4,000)	(5,000)
Net assets		6,967	576
Capital and reserves
Called up share capital	8	100	100
Retained earnings		6,867	476
Shareholders' funds		6,967	576

J C Plastering & Rendering Limited

(Registration number: 11869449)
Balance Sheet as at 30 March 2026

For the financial year ending 30 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 1 October 2026
 

......................................... Mr J L Corbett Director

J C Plastering & Rendering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Farfield
Station Road
Oakworth
Keighley
BD22 0DT

These financial statements were authorised for issue by the director on 1 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

J C Plastering & Rendering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

J C Plastering & Rendering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Recognition and measurement
Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) ubstantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

J C Plastering & Rendering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 31 March 2025	2,000	2,000
At 30 March 2026	2,000	2,000
Amortisation
At 31 March 2025	400	400
Amortisation charge	200	200
At 30 March 2026	600	600
Carrying amount
At 30 March 2026	1,400	1,400
At 30 March 2025	1,600	1,600

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 31 March 2025	2,020	24,500	15,385	41,905
At 30 March 2026	2,020	24,500	15,385	41,905
Depreciation
At 31 March 2025	1,550	7,156	5,115	13,821
Charge for the year	155	4,336	2,054	6,545
At 30 March 2026	1,705	11,492	7,169	20,366
Carrying amount
At 30 March 2026	315	13,008	8,216	21,539
At 30 March 2025	470	17,344	10,270	28,084

J C Plastering & Rendering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

6

Debtors

Current	2026 £	2025 £
Trade debtors	11,414	11,596
Prepayments	536	939
Other debtors	11,599	22,279
	23,549	34,814

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		9,134	12,571
Trade creditors		14,318	21,187
Taxation and social security		14,852	12,234
Accruals and deferred income		2,230	2,230
Other creditors		11,853	13,319
		52,387	61,541

Creditors due within one year include net obligations under hire purchase contracts which are secured over the assets concerned, of £5,829(2023 - £3,137).

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		8,882	16,373

Creditors due in over one year include net obligations under hire purchase contracts which are secured over the assets concerned, of £12,541 (2023 - £5,833).

J C Plastering & Rendering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordianry Shares of £1 each	100	100	100	100

9	Related party transactions

Transactions with the director

2026	At 31 March 2025 £	Advances to director £	Repayments by director £	At 30 March 2026 £
Interest free loan repayable on demand	18,446	7,767	(18,446)	7,767

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 30 March 2025 £
Interest free loan repayable on demand	12,884	18,446	(12,884)	18,446