| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31st March 2026 |
| for |
| C & A Johnson Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31st March 2026 |
| for |
| C & A Johnson Limited |
| C & A Johnson Limited (Registered number: 04403226) |
| Contents of the Financial Statements |
| for the Year Ended 31st March 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| C & A Johnson Limited |
| Company Information |
| for the Year Ended 31st March 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Woodlands Grange |
| Woodlands Lane |
| Bradley Stoke |
| Bristol |
| United Kingdom |
| BS32 4JY |
| C & A Johnson Limited (Registered number: 04403226) |
| Balance Sheet |
| 31st March 2026 |
| 31.3.26 | 31.3.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Capital redemption reserve | 10 |
| Retained earnings | 10 |
| SHAREHOLDERS' FUNDS |
| 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. |
| C & A Johnson Limited (Registered number: 04403226) |
| Balance Sheet - continued |
| 31st March 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| C & A Johnson Limited (Registered number: 04403226) |
| Notes to the Financial Statements |
| for the Year Ended 31st March 2026 |
| 1. | STATUTORY INFORMATION |
| C & A Johnson Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency. |
| Critical accounting judgements and key sources of estimation uncertainty |
| In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. |
| The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates. |
| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods. |
| The following are the critical judgements and key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year: |
| Impairment of trade debtors - The Company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment, management considers factors including the ageing profile of debtors and historical experience. |
| Useful economic lives of tangible fixed assets - The annual depreciation charge depends on the estimated useful lives of assets. The directors review these estimates regularly based on the current condition of the assets and expected future use. |
| Turnover |
| Revenue from construction contracts is recognised over time by reference to the stage of completion of the contract activity at the balance sheet date, when the outcome can be estimated reliably. All turnover is derived from customers based in the United Kingdom. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Government grants |
| During the year, the company recognised government grant income of £5,375 (2025: £500), which has been included within other operating income in the profit and loss account. |
| The grants relate to funding received under government apprenticeship schemes to support the training and development of employees. |
| There are no unfulfilled conditions or contingencies attaching to these grants at the balance sheet date. |
| Stocks |
| 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 items. |
| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. |
| C & A Johnson Limited (Registered number: 04403226) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Financial instruments |
| The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'. |
| Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument. |
| Basic financial assets |
| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment. |
| Basic financial liabilities |
| Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method. |
| 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 |
| 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. |
| Cash & cash equivalents |
| Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. |
| Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility. |
| Going concern |
| The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| C & A Johnson Limited (Registered number: 04403226) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1st April 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31st March 2026 |
| DEPRECIATION |
| At 1st April 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Trade debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 33,588 | 30,206 |
| Other creditors |
| Directors' current accounts | 26,301 | 26,577 |
| Accrued expenses |
| 7. | LEASING AGREEMENTS |
| The Company had no material commitments under non-cancellable operating leases at the balance sheet date. |
| 8. | SECURED DEBTS |
| The Company had no secured liabilities at the balance sheet date. |
| C & A Johnson Limited (Registered number: 04403226) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: Class: Nominal 31.3.26 31.3.25 |
| value: £ £ |
| 75 Ordinary £1 75 75 |
| 1 Ordinary A £1 1 2 |
| 1 Ordinary B £1 1 1 |
| 1 Ordinary C £1 1 - |
| ----------- ----------- |
| 78 78 |
| During the year, the company reclassified its existing 1 ordinary A share of £1 each into 1 ordinary C share of £1 each. No additional consideration was received. |
| 10. | RESERVES |
| Capital |
| Retained | redemption |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1st April 2025 | 221,456 |
| Profit for the year |
| Dividends | ( |
) | ( |
) |
| At 31st March 2026 | 217,376 |
| 11. | CONTINGENT LIABILITIES |
| The company had no contingent liabilities at the balance sheet date. |
| 12. | RELATED PARTY DISCLOSURES |
| At the balance sheet date, amounts due to directors of £26,301 (2025: £26,577) were included within creditors. |
| This balance is unsecured, interest-free and repayable on demand. |
| 13. | POST BALANCE SHEET EVENTS |
| There have been no events after the balance sheet date affecting the Company since the financial period. |