Registration number: 04975564

J Lord & Co (Cheshire) Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 9

J Lord & Co (Cheshire) Limited

Company Information

Directors

Mrs J Lord-Winnard Mr S E Lord-Winnard

Registered office

10 Ambassador Place Stockport Road Altrincham Cheshire WA15 8DB

Accountants

Xeinadin 10 Ambassador Place Stockport Road Altrincham Cheshire WA15 8DB

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
J Lord & Co (Cheshire) Limited
for the Period 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 Lord & Co (Cheshire) Limited for the period ended 31 December 2024 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of J Lord & Co (Cheshire) 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 Lord & Co (Cheshire) Limited and state those matters that we have agreed to state to the Board of Directors of J Lord & Co (Cheshire) Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J Lord & Co (Cheshire) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that J Lord & Co (Cheshire) 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 Lord & Co (Cheshire) Limited. You consider that J Lord & Co (Cheshire) Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of J Lord & Co (Cheshire) 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.

......................................


Xeinadin
10 Ambassador Place
Stockport Road
Altrincham
Cheshire
WA15 8DB

15 September 2025

J Lord & Co (Cheshire) Limited

(Registration number: 04975564)
Balance Sheet as at 31 December 2024

	Note	31 December 2024 £	30 November 2023 £
Fixed assets
Tangible assets	4	13,661	15,935
Current assets
Debtors	5	33,253	17,114
Cash at bank and in hand		155,634	144,426
		188,887	161,540
Creditors: Amounts falling due within one year	6	(47,213)	(46,172)
Net current assets		141,674	115,368
Total assets less current liabilities		155,335	131,303
Provisions for liabilities		(3,175)	(2,801)
Net assets		152,160	128,502
Capital and reserves
Called up share capital		2	2
Retained earnings		152,158	128,500
Shareholders' funds		152,160	128,502

For the financial period ending 31 December 2024 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 period 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 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.

J Lord & Co (Cheshire) Limited

(Registration number: 04975564)
Balance Sheet as at 31 December 2024

Approved and authorised by the Board on 15 September 2025 and signed on its behalf by:
 

......................................... Mrs J Lord-Winnard Director

J Lord & Co (Cheshire) Limited

Notes to the Unaudited Financial Statements for the Period from 1 December 2023 to 31 December 2024

1	General information

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

The address of its registered office is:
10 Ambassador Place
Stockport Road
Altrincham
Cheshire
WA15 8DB

These financial statements were authorised for issue by the Board on 15 September 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 except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, 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.

J Lord & Co (Cheshire) Limited

Notes to the Unaudited Financial Statements for the Period from 1 December 2023 to 31 December 2024

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 in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% Reducing balance basis
Motor vehicles	25% Reducing balance basis
Fixtures and fittings	25% Reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

J Lord & Co (Cheshire) Limited

Notes to the Unaudited Financial Statements for the Period from 1 December 2023 to 31 December 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 period, was 4 (2023 - 5).

J Lord & Co (Cheshire) Limited

Notes to the Unaudited Financial Statements for the Period from 1 December 2023 to 31 December 2024

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2023	71,044	22,250	93,294
Additions	2,000	-	2,000
At 31 December 2024	73,044	22,250	95,294
Depreciation
At 1 December 2023	57,174	20,184	77,358
Charge for the period	3,726	549	4,275
At 31 December 2024	60,900	20,733	81,633
Carrying amount
At 31 December 2024	12,144	1,517	13,661
At 30 November 2023	13,870	2,065	15,935

5

Debtors

	31 December 2024 £	30 November 2023 £
Trade debtors	3,000	2,665
Prepayments and accrued income	30,253	13,449
Other debtors	-	1,000
	33,253	17,114

J Lord & Co (Cheshire) Limited

Notes to the Unaudited Financial Statements for the Period from 1 December 2023 to 31 December 2024

6

Creditors

Creditors: amounts falling due within one year

	31 December 2024 £	30 November 2023 £
Due within one year
Trade creditors	8,957	7,206
Taxation and social security	30,384	9,186
Accruals and deferred income	3,655	27,756
Other creditors	4,217	2,024
	47,213	46,172