J.T. Sawyer & Company Limited 00133046 false 2024-03-01 2025-02-28 2025-02-28 The principal activity of the company is The principal activity of the company in the year under review was that of manufacturing boxes and other packing materials. Digita Accounts Production Advanced 6.30.9574.0 true true 00133046 2024-03-01 2025-02-28 00133046 2025-02-28 00133046 bus:Director1 1 2025-02-28 00133046 core:OtherReservesSubtotal 2025-02-28 00133046 core:RetainedEarningsAccumulatedLosses 2025-02-28 00133046 core:ShareCapital 2025-02-28 00133046 core:CurrentFinancialInstruments 2025-02-28 00133046 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 00133046 core:Non-currentFinancialInstruments core:AfterOneYear 2025-02-28 00133046 core:ConstructionInProgressAssetsUnderConstruction 2025-02-28 00133046 core:FurnitureFittingsToolsEquipment 2025-02-28 00133046 core:LandBuildings 2025-02-28 00133046 core:MotorVehicles 2025-02-28 00133046 bus:SmallEntities 2024-03-01 2025-02-28 00133046 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 00133046 bus:FilletedAccounts 2024-03-01 2025-02-28 00133046 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 00133046 bus:RegisteredOffice 2024-03-01 2025-02-28 00133046 bus:CompanySecretary1 2024-03-01 2025-02-28 00133046 bus:Director1 2024-03-01 2025-02-28 00133046 bus:Director1 1 2024-03-01 2025-02-28 00133046 bus:Director3 2024-03-01 2025-02-28 00133046 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 00133046 core:ConstructionInProgressAssetsUnderConstruction 2024-03-01 2025-02-28 00133046 core:FurnitureFittingsToolsEquipment 2024-03-01 2025-02-28 00133046 core:LandBuildings 2024-03-01 2025-02-28 00133046 core:MotorVehicles 2024-03-01 2025-02-28 00133046 countries:AllCountries 2024-03-01 2025-02-28 00133046 2024-02-29 00133046 bus:Director1 1 2024-02-29 00133046 core:ConstructionInProgressAssetsUnderConstruction 2024-02-29 00133046 core:FurnitureFittingsToolsEquipment 2024-02-29 00133046 core:LandBuildings 2024-02-29 00133046 core:MotorVehicles 2024-02-29 00133046 2023-03-01 2024-02-29 00133046 2024-02-29 00133046 bus:Director1 1 2024-02-29 00133046 core:OtherReservesSubtotal 2024-02-29 00133046 core:RetainedEarningsAccumulatedLosses 2024-02-29 00133046 core:ShareCapital 2024-02-29 00133046 core:CurrentFinancialInstruments 2024-02-29 00133046 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 00133046 core:Non-currentFinancialInstruments core:AfterOneYear 2024-02-29 00133046 core:ConstructionInProgressAssetsUnderConstruction 2024-02-29 00133046 core:FurnitureFittingsToolsEquipment 2024-02-29 00133046 core:LandBuildings 2024-02-29 00133046 core:MotorVehicles 2024-02-29 00133046 bus:Director1 1 2023-03-01 2024-02-29 00133046 bus:Director1 1 2023-02-28 iso4217:GBP xbrli:pure

Registration number: 00133046

J.T. Sawyer & Company Limited

Unaudited Filleted Financial Statements

for the Year Ended 28 February 2025

 

J.T. Sawyer & Company Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

J.T. Sawyer & Company Limited

Company Information

Directors

M S Lee

Mrs M J Lee

Company secretary

Mrs T B Lee

Registered office

18/22 Mottram Street
Stockport
Cheshire
SK1 3PA

Accountants

Bright Partnership Limited
Suite 1 Armcon Business Park,
London Road South
Poynton
Cheshire
SK12 1LQ

 

J.T. Sawyer & Company Limited

(Registration number: 00133046)
Balance Sheet as at 28 February 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

140,576

153,769

Current assets

 

Stocks

18,281

30,095

Debtors

5

125,414

125,379

Cash at bank and in hand

 

330

330

 

144,025

155,804

Creditors: Amounts falling due within one year

6

(149,910)

(145,170)

Net current (liabilities)/assets

 

(5,885)

10,634

Total assets less current liabilities

 

134,691

164,403

Creditors: Amounts falling due after more than one year

6

(4,056)

(14,853)

Net assets

 

130,635

149,550

Capital and reserves

 

Called up share capital

2,853

2,853

Other reserves

146,368

146,368

Retained earnings

(18,586)

329

Shareholders' funds

 

130,635

149,550

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 July 2025 and signed on its behalf by:
 

 

J.T. Sawyer & Company Limited

(Registration number: 00133046)
Balance Sheet as at 28 February 2025

.........................................
M S Lee
Director

.........................................
Mrs M J Lee
Director

 

J.T. Sawyer & Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1

Statutory Information

These financial statements were authorised for issue by the Board on 24 July 2025.

J.T. Sawyer & Company 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 as modified by the revaluation of certain assets.

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.
Freehold property - 2% on Valuation
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Computer equipment - 20% 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.

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.

 

J.T. Sawyer & Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 18).

 

J.T. Sawyer & Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4

Tangible assets

Freehold Property
£

Furniture, fittings and equipment
 £

Computer Equipment
 £

Plant and Machinery
 £

Total
£

Cost or valuation

At 1 March 2024

170,000

13,966

12,076

276,980

473,022

At 28 February 2025

170,000

13,966

12,076

276,980

473,022

Depreciation

At 1 March 2024

67,949

12,468

9,275

229,561

319,253

Charge for the year

3,400

149

560

9,084

13,193

At 28 February 2025

71,349

12,617

9,835

238,645

332,446

Carrying amount

At 28 February 2025

98,651

1,349

2,241

38,335

140,576

At 29 February 2024

102,051

1,498

2,801

47,419

153,769

 

J.T. Sawyer & Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

5

Debtors

Current

2025
£

2024
£

Trade debtors

122,138

112,295

Other debtors

3,276

13,084

 

125,414

125,379

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Bank loans and overdrafts

27,455

21,647

Trade creditors

 

53,064

61,954

Taxation and social security

 

26,786

31,124

Other creditors

 

42,605

30,445

 

149,910

145,170

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

4,056

14,853

7

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

Non Distributable reserve
2025
£

Amount of revaluation for the year

146,368

8

DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

 

J.T. Sawyer & Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Transactions with directors

2025

At 1 March 2024
£

Repayments by director
£

At 28 February 2025
£

M S Lee

M S Lee

10,200

(13,700)

(3,500)

2024

At 1 March 2023
£

Advances to director
£

At 29 February 2024
£

M S Lee

M S Lee

-

10,200

10,200