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Company Registration No. 14239262 (England and Wales)
J Long Carpentry Ltd Unaudited accounts for the year ended 31 July 2025
J Long Carpentry Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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J Long Carpentry Ltd Company Information for the year ended 31 July 2025
Director
James Long
Company Number
14239262 (England and Wales)
Registered Office
Westcliff Hengist Road Birchington Kent CT7 9QP United Kingdom
Accountants
SSJ Accountants Ltd 173A High Street Beckenham Kent BR3 1AH
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of J Long Carpentry Ltd for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J Long Carpentry Ltd for the year ended 31 July 2025 as set out on pages 5 - 7 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 icaew.com/membershandbook.
This report is made solely to the Board of Directors of J Long Carpentry Ltd, as a body, in accordance with the terms of our engagement letter dated 7 August 2023. Our work has been undertaken solely to prepare for your approval the accounts of J Long Carpentry Ltd and state those matters that we have agreed to state to the Board of Directors of J Long Carpentry Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J Long Carpentry Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that J Long Carpentry Ltd 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 Long Carpentry Ltd. You consider that J Long Carpentry Ltd 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 Long Carpentry Ltd. 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.
SSJ Accountants Ltd Chartered Accountants 173A High Street Beckenham Kent BR3 1AH 21 August 2025
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J Long Carpentry Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
16,386
18,394
Current assets
Cash at bank and in hand
67,101
54,000
Creditors: amounts falling due within one year
5
(22,489)
(26,541)
Net current assets
44,612
27,459
Total assets less current liabilities
60,998
45,853
Creditors: amounts falling due after more than one year
6
(3,859)
(5,400)
Net assets
57,139
40,453
Capital and reserves
Called up share capital
10
10
Profit and loss account
57,129
40,443
Shareholders' funds
57,139
40,453
For the year ending 31 July 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 director acknowledges his 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 and authorised for issue on 23 August 2025 and were signed on its behalf by
James Long Director Company Registration No. 14239262
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J Long Carpentry Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
J Long Carpentry Ltd is a private company, limited by shares, registered in England and Wales, registration number 14239262. The registered office is Westcliff, Hengist Road, Birchington, Kent, CT7 9QP, United Kingdom.
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.
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
25% Reducing balance
Motor vehicles
15% Reducing balance
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.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
2,586
22,644
25,230
Additions
1,273
-
1,273
At 31 July 2025
3,859
22,644
26,503
Depreciation
At 1 August 2024
552
6,284
6,836
Charge for the year
827
2,454
3,281
At 31 July 2025
1,379
8,738
10,117
Net book value
At 31 July 2025
2,480
13,906
16,386
At 31 July 2024
2,034
16,360
18,394
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J Long Carpentry Ltd Notes to the Accounts for the year ended 31 July 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
22,489
26,541
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Taxes and social security
3,859
5,400
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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