JST Construction Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06072190

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,175		22,742

			17,175		22,742
CURRENT ASSETS
Stocks	5	1,200		109,300
Debtors	6	496,013		471,380
Cash at bank and in hand		68,857		240,778

		566,070		821,458
Creditors: Amounts Falling Due Within One Year	7	(61,484 )		(218,245 )

NET CURRENT ASSETS (LIABILITIES)			504,586		603,213

TOTAL ASSETS LESS CURRENT LIABILITIES			521,761		625,955

Creditors: Amounts Falling Due After More Than One Year	8		(1,977 )		(7,541 )

NET ASSETS			519,784		618,414

CAPITAL AND RESERVES
Called up share capital	9		1,001		1,001
Profit and Loss Account			518,783		617,413

SHAREHOLDERS' FUNDS			519,784		618,414

Page 1

Page 2

JST Construction Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stuart Terrace

Director

27/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

JST Construction Limited Registered number 06072190 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 8 Cedab Ind Est, Cedab Road, Ellesmere Port, CH65 4FE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% straight line
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	33% straight line

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	6	6

	6	6

Page 3

Page 4

JST Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	8,267	38,042	3,071	13,613	62,993
Additions	-	-	-	2,410	2,410
Disposals	-	(6,200 )	-	-	(6,200 )

As at 31 January 2026	8,267	31,842	3,071	16,023	59,203

Depreciation
As at 1 February 2025	2,816	23,947	2,131	11,357	40,251
Provided during the period	1,037	2,872	215	2,172	6,296
Disposals	-	(4,519 )	-	-	(4,519 )

As at 31 January 2026	3,853	22,300	2,346	13,529	42,028

Net Book Value
As at 31 January 2026	4,414	9,542	725	2,494	17,175

As at 1 February 2025	5,451	14,095	940	2,256	22,742

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

5. Stocks

	2026	2025
	£	£
Materials	1,200	1,300
Work in progress	-	108,000

	1,200	109,300

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	47,819	7,012
Prepayments and accrued income	2,721	4,120
VAT	26,117	24,807
Director's loan account	8,538	623
Amounts owed by associates	410,818	434,818

	496,013	471,380

Page 4

Page 5

JST Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	40,431	59,533
Corporation tax	7,265	150,443
Other taxes and social security	3,513	3,439
Other creditors	334	331
Credit cards	9,941	4,499

	61,484	218,245

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	1,977	7,541

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,001	1,001

	2026	2025
Allotted, called up and fully paid	£	£
500 Ordinary A shares of £ 1.000 each	500	500
500 Ordinary B shares of £ 1.000 each	500	500

	1,000	1,000

Preference Shares

	2026	2025
Allotted, called up and fully paid	£	£
1 Preference Shares of £ 1.000 each	1	1

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Stuart Terrace	623	8,538	623	-	8,538

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors

	2026	2025
	£	£
Mr Stuart Terrace	92,623	47,000

Page 5

Page 6

JST Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

11. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	117,903	85,300

12. Related Party Transactions

At the At the balance sheet date, the company was owed £384,818 (2025: £384,818) by JST Property Rentals Limited and £26,000 (2025: £nil) by Ellesmere Port Golf Club Limited. During the year, the company advanced £nil to JST Property Rentals Limited and £26,000 to Ellesmere Port Golf Club Limited.

During the year, Hooton Golf Club Limited became a related party through common control. The company advanced £14,348 and received repayments of £3,868 in respect of this loan account. The remaining balance of £60,480, including the £50,000 balance brought forward, was written off during the year following Hooton Golf Club Limited entering liquidation. No amount was outstanding at 31 January 2026.

The amounts outstanding from JST Property Rentals Limited and Ellesmere Port Golf Club Limited are unsecured, interest-free and repayable on demand. No provision for impairment has been recognised against these balances, as the directors consider them to be fully recoverable.

13. Controlling Party

The company’s ultimate controlling party is Mr Stuart Terrace, by virtue of his direct ownership of 99.9% of the issued share capital and his ability to exercise dominant influence over the company.

There is no ultimate parent company and no group accounts are prepared.

Page 6