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REGISTERED NUMBER: 04509727 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

James Buckland Limited

James Buckland Limited (Registered number: 04509727)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


James Buckland Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mr D Silverosa





SECRETARY: Mrs S Silverosa





REGISTERED OFFICE: Broom House
39/43 London Road
Hadleigh
Benfleet
Essex
SS7 2QL





REGISTERED NUMBER: 04509727 (England and Wales)





ACCOUNTANTS: BPSL
Brooms Professional Services Limited
Chartered Certified Accountants
Broom House
39/43 London Road
Hadleigh, Benfleet
Essex
SS7 2QL

James Buckland Limited (Registered number: 04509727)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 884,411 788,842

CURRENT ASSETS
Stocks 119,000 115,000
Debtors 5 441,196 295,752
Cash at bank and in hand 446,621 746,222
1,006,817 1,156,974
CREDITORS
Amounts falling due within one year 6 588,124 706,137
NET CURRENT ASSETS 418,693 450,837
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,303,104

1,239,679

CREDITORS
Amounts falling due after more than one
year

7

322,234

284,729
NET ASSETS 980,870 954,950

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 979,870 953,950
980,870 954,950

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

James Buckland Limited (Registered number: 04509727)

Balance Sheet - continued
31 March 2025


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 July 2025 and were signed by:





Mr D Silverosa - Director


James Buckland Limited (Registered number: 04509727)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

James Buckland Limited 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 etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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
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.

James Buckland Limited (Registered number: 04509727)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

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 30 (2024 - 28 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold Leasehold to Plant and
property Improvments property machinery
£    £    £    £   
COST
At 1 April 2024 408,080 113,500 57,836 114,039
Additions - - - 4,000
Disposals - - - -
At 31 March 2025 408,080 113,500 57,836 118,039
DEPRECIATION
At 1 April 2024 - - - 93,739
Charge for year - - - 6,075
Eliminated on disposal - - - -
At 31 March 2025 - - - 99,814
NET BOOK VALUE
At 31 March 2025 408,080 113,500 57,836 18,225
At 31 March 2024 408,080 113,500 57,836 20,300

Fixtures
and Motor
fittings vehicles Equipment Totals
£    £    £    £   
COST
At 1 April 2024 163,896 342,280 21,131 1,220,762
Additions - 166,412 - 170,412
Disposals - (23,950 ) - (23,950 )
At 31 March 2025 163,896 484,742 21,131 1,367,224
DEPRECIATION
At 1 April 2024 131,043 188,339 18,799 431,920
Charge for year 8,213 59,077 583 73,948
Eliminated on disposal - (23,055 ) - (23,055 )
At 31 March 2025 139,256 224,361 19,382 482,813
NET BOOK VALUE
At 31 March 2025 24,640 260,381 1,749 884,411
At 31 March 2024 32,853 153,941 2,332 788,842

James Buckland Limited (Registered number: 04509727)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024 87,315
Additions 139,917
At 31 March 2025 227,232
DEPRECIATION
At 1 April 2024 32,994
Charge for year 33,292
At 31 March 2025 66,286
NET BOOK VALUE
At 31 March 2025 160,946
At 31 March 2024 54,321

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 267,864 255,010
Other debtors 150,750 3,500
VAT 22,582 33,365
Prepayments - 3,877
441,196 295,752

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts - 1
Hire purchase contracts 48,543 21,545
Trade creditors 474,915 542,289
Tax 37,524 114,457
Social security and other taxes 14,780 12,905
Other creditors 740 740
Pension fund 3,191 5,725
Directors' current accounts 43 169
Accrued expenses 8,388 8,306
588,124 706,137

James Buckland Limited (Registered number: 04509727)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Other loans more 5yrs instal 225,014 257,917
Hire purchase contracts 97,220 26,812
322,234 284,729

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 225,014 257,917