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Company Registration No. 08885657 (England and Wales)
WL Jackson Ltd Accounts for the year ended 28 February 2025
WL Jackson Ltd Accounts Contents
Page
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WL Jackson Ltd Company Information for the year ended 28 February 2025
Directors
F A Laher F M Lunat I M Lunat I M Mayat
Company Number
08885657 (England and Wales)
Registered Office
43 Charlotte Street Wakefield West Yorkshire WF1 1UL
Accountants
CGI Accountants Ltd Branch House 31-33 Branch Road Batley West Yorkshire WF17 5SB
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WL Jackson Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,627 
9,861 
Current assets
Inventories
20,660 
11,250 
Debtors
15,648 
39,295 
Cash at bank and in hand
46,988 
65,408 
83,296 
115,953 
Creditors: amounts falling due within one year
(33,281)
(38,752)
Net current assets
50,015 
77,201 
Net assets
57,642 
87,062 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
57,542 
86,962 
Shareholders' funds
57,642 
87,062 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2025 and were signed on its behalf by
I M Mayat Director Company Registration No. 08885657
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WL Jackson Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
WL Jackson Ltd is a private company, limited by shares, registered in England and Wales, registration number 08885657. The registered office is 43 Charlotte Street, Wakefield, West Yorkshire, WF1 1UL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Motor vehicles
25% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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WL Jackson Ltd Notes to the Accounts for the year ended 28 February 2025
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
17,006 
24,764 
41,770 
At 28 February 2025
17,006 
24,764 
41,770 
Depreciation
At 1 March 2024
12,400 
19,509 
31,909 
Charge for the year
921 
1,313 
2,234 
At 28 February 2025
13,321 
20,822 
34,143 
Net book value
At 28 February 2025
3,685 
3,942 
7,627 
At 29 February 2024
4,606 
5,255 
9,861 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,648 
39,295 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,040 
8,909 
Trade creditors
12,657 
18,419 
Taxes and social security
874 
1,462 
Other creditors
3,517 
2,594 
Loans from directors
3,400 
- 
Accruals
6,793 
7,368 
33,281 
38,752 
7
Controlling party
The ultimate controlling party were the Directors by virtue of holding 100% of the issued share capital
8
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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