REGISTERED NUMBER: 05717959 (England and Wales)

J G FRANCIS CIVIL ENGINEERING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A Boon

Mr J G Francis

SECRETARY:

Mrs R S Francis

REGISTERED OFFICE:

Unit 11 Llanilid Court

Felindre Meadows

Pencoed

CF35 5HQ

REGISTERED NUMBER:

05717959 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Tangible assets

4

131,236

85,921

CURRENT ASSETS

Debtors

5

904,821

573,942

Cash at bank and in hand

202,990

46,452

1,107,811

620,394

CREDITORS

Amounts falling due within one year

6

635,330

403,193

NET CURRENT ASSETS

472,481

217,201

TOTAL ASSETS LESS CURRENT LIABILITIES

603,717

303,122

CREDITORS

Amounts falling due after more than one year

7

(95,785

)

(138,509

)

PROVISIONS FOR LIABILITIES

(25,980

)

(14,215

)

NET ASSETS

481,952

150,398

CAPITAL AND RESERVES

Called up share capital

40

4

Share premium

4,198

4,198

Retained earnings

477,714

146,196

481,952

150,398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th October 2026 and were signed on its behalf by:

Mr J G Francis - Director

1.	STATUTORY INFORMATION

J G Francis Civil Engineering Ltd 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.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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

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 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st March 2025

52,259

875

124,395

1,883

179,412

Additions

1,515

124

64,983

778

67,400

At 28th February 2026

53,774

999

189,378

2,661

246,812

DEPRECIATION

At 1st March 2025

25,173

455

66,575

1,288

93,491

Charge for year

7,150

136

14,455

344

22,085

At 28th February 2026

32,323

591

81,030

1,632

115,576

NET BOOK VALUE

At 28th February 2026

21,451

408

108,348

1,029

131,236

At 28th February 2025

27,086

420

57,820

595

85,921

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

Motor

vehicles

£

COST

Additions

64,983

At 28th February 2026

64,983

NET BOOK VALUE

At 28th February 2026

64,983

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

163,440

61,384

Other debtors

741,381

512,558

904,821

573,942

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

55,469

52,484

Hire purchase contracts

32,167

54,855

Trade creditors

285,059

91,561

Taxation and social security

244,814

98,265

Other creditors

17,821

106,028

635,330

403,193

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

42,357

98,193

Hire purchase contracts

53,428

40,316

95,785

138,509

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28th February 2026 and 28th February 2025:

2026

2025

£

£

Mr J G Francis and Mr A Boon

Balance outstanding at start of year

(3,413

)

(4,029

)

Amounts advanced

13,409

616

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,996

(3,413

)

9.	RELATED PARTY DISCLOSURES

As at the year end J G Francis Civil Engineering Ltd was owed £443,285 (2025 - £2,487) by a company under common control.

As at the year end J G Francis Civil Engineering Ltd owed £9,059 (2025 - £78,071) to companies under common control.