Registration number: 5519195

JSH Laser Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

JSH Laser Limited

Balance Sheet
31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	986	13,750
Current assets
Stocks	5	8,500	8,500
Debtors	6	227,953	203,938
Cash at bank and in hand		103,511	95,166
		339,964	307,604
Creditors: Amounts falling due within one year	7	(35,346)	(27,910)
Net current assets		304,618	279,694
Net assets		305,604	293,444
Capital and reserves
Called up share capital		100	100
Retained earnings		305,504	293,344
Shareholders' funds		305,604	293,444

JSH Laser Limited

Balance Sheet
31 December 2024

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 Director acknowledges his 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.

Approved and authorised by the director on 30 September 2025
 

......................................... Mr J S Forshaw Director

Company Registration Number: 5519195

JSH Laser Limited

Notes to the Unaudited Financial Statements
Year Ended 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:
258 Bolton Road West
Ramsbottom
Bury
Lancashire
BL0 9PX

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 sale of goods and 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.

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

JSH Laser Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

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. These are reviewed yearly, so each asset is valued at its estimated residual value. The standard rates are as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% Straight line
Motor Vehicles	20% Straight line

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

JSH Laser Limited

Notes to the Unaudited Financial Statements
Year Ended 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 the Director) during the year, was 4 (2023 - 4).

JSH Laser Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

4	Tangible assets

	Motor vehicles  £	Other tangible assets  £	Total £
Cost or valuation
At 1 January 2024	36,889	295,086	331,975
At 31 December 2024	36,889	295,086	331,975
Depreciation
At 1 January 2024	34,744	283,481	318,225
Charge for the year	2,145	10,619	12,764
At 31 December 2024	36,889	294,100	330,989
Carrying amount
At 31 December 2024	-	986	986
At 31 December 2023	2,145	11,605	13,750

5

Stocks

	2024 £	2023 £
Raw materials and consumables	8,500	8,500

6

Debtors

Current	2024 £	2023 £
Trade debtors	18,185	21,356
Prepayments	3,200	3,057
Other debtors	206,568	179,525
	227,953	203,938

JSH Laser Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

7

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Trade creditors	23,663	7,798
Taxation and social security	2,483	10,688
Accruals and deferred income	3,200	3,150
Other creditors	6,000	6,274
	35,346	27,910

8	Related party transactions

Director's remuneration

The directors are remunerated by the company. The directors consider that their remuneration meets the criteria of being under normal market conditions.

Summary of transactions with other related parties

Fabricad Design Ltd

Income and receivables from related parties

2024	Other related parties £
Receipt of services	22,207

2023	Other related parties £
Receipt of services	39,725

JSH Laser Limited

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

Expenditure with and payables to related parties

2024	Other related parties £
Purchase of goods	14,938

2023	Other related parties £
Purchase of goods	98,516

Loans to related parties

2024	Other related parties £	Total £
At start of period	179,525	179,525
Advanced	27,042	27,042
At end of period	206,567	206,567

2023	Other related parties £	Total £
At start of period	97,950	97,950
Advanced	81,575	81,575
At end of period	179,525	179,525