Registrar

Registration number: 03003124

J.D.T. (U.K.) Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

J.D.T. (U.K.) Limited

Company Information

Directors

A P Williams

Registered office

Unit 2 Lancaster Way Earls Colne Colchester Essex CO6 2NS

Bankers

Barclays Bank plc 1 Bank Street Braintree Essex CM7 7UQ

Accountants

Lambert Chapman LLP Chartered accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
J.D.T. (U.K.) Limited
for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J.D.T. (U.K.) Limited for the year ended 31 December 2024 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of J.D.T. (U.K.) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of J.D.T. (U.K.) Limited and state those matters that we have agreed to state to the Board of Directors of J.D.T. (U.K.) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J.D.T. (U.K.) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that J.D.T. (U.K.) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of J.D.T. (U.K.) Limited. You consider that J.D.T. (U.K.) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of J.D.T. (U.K.) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Lambert Chapman LLP
Chartered accountants
3 Warners Mill
Silks Way
Braintree
Essex
CM7 3GB

20 June 2025

J.D.T. (U.K.) Limited

(Registration number: 03003124)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	52,148	60,866
Current assets
Stocks	5	294,372	295,299
Debtors	6	48,372	176,057
Cash at bank and in hand		6,811	10,570
		349,555	481,926
Creditors: Amounts falling due within one year	7	(322,866)	(425,869)
Net current assets		26,689	56,057
Total assets less current liabilities		78,837	116,923
Creditors: Amounts falling due after more than one year	7	(21,168)	(61,572)
Provisions for liabilities		(12,571)	(14,720)
Net assets		45,098	40,631
Capital and reserves
Called up share capital	8	5,001	5,001
Capital redemption reserve		5,001	5,001
Retained earnings		35,096	30,629
Shareholders' funds		45,098	40,631

For the financial year ended 31 December 2024 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 20 June 2025
 

A P Williams
Director

J.D.T. (U.K.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

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

The address of its registered office and principle place of business is: Unit 2, Lancaster Way, Earls Colne, Colchester, Essex, CO6 2NS.

These financial statements were authorised for issue by the director on 20 June 2025.

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.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of doors and windows in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Tax

Current Tax is recognised in the profit and loss account, 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.

Deferred tax is recognised on temporary material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	15% Reducing Balance
Plant & Machinery	15 % Reducing Balance
Motor Vehicles	20% Reducing Balance

J.D.T. (U.K.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Share capital

Ordinary shares are classified as equity.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

J.D.T. (U.K.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Fixtures & fittings £	Motor vehicles  £	Plant & Machinery £	Total £
Cost or valuation
At 1 January 2024	864	9,567	136,074	146,505
Additions	-	-	493	493
At 31 December 2024	864	9,567	136,567	146,998
Depreciation
At 1 January 2024	587	9,298	75,754	85,639
Charge for the year	42	53	9,116	9,211
At 31 December 2024	629	9,351	84,870	94,850
Carrying amount
At 31 December 2024	235	216	51,697	52,148
At 31 December 2023	277	269	60,320	60,866

5

Stocks

	2024 £	2023 £
Stocks	294,372	295,299

6

Debtors

	2024 £	2023 £
Trade debtors	41,353	139,611
Director's loan account	-	13,817
Other debtors	5,387	20,107
Prepayments and accrued income	1,632	2,522
	48,372	176,057

J.D.T. (U.K.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

7

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Trade creditors		125,844	306,916
Loans and borrowings	9	40,404	72,997
Taxation and social security		11,492	13,316
Other creditors		141,755	29,440
Accruals and deferred income		3,371	3,200
		322,866	425,869