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REGISTERED NUMBER: 08586500 (England and Wales)

Report of the Directors and

Financial Statements for the Year Ended 30 June 2025

for

J Mitchell & Sons Ltd

J Mitchell & Sons Ltd (Registered number: 08586500)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Income Statement | 3 |

Balance Sheet | 4 |

Notes to the Financial Statements | 5 |

J Mitchell & Sons Ltd

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | J Mitchell

| C D Mitchell

| REGISTERED OFFICE: | 20 Holmwood Drive

| Formby

| Merseyside

| L37 1PQ

| REGISTERED NUMBER: | 08586500 (England and Wales)

| ACCOUNTANTS: | M P Greaves Limited

| Chartered Certified Accountants

| 74 Marmot Road

| Liverpool

| Merseyside

| L37 6GB

J Mitchell & Sons Ltd (Registered number: 08586500)

Report of the Directors

for the Year Ended 30 June 2025

The directors present their report with the financial statements of the company for the year ended 30 June 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of property rental.

DIRECTORS

J Mitchell has held office during the whole of the period from 1 July 2024 to the date of this report.

Other changes in directors holding office are as follows:

C D Mitchell - appointed 1 July 2024

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J Mitchell - Director

16 September 2025

J Mitchell & Sons Ltd (Registered number: 08586500)

Income Statement

for the Year Ended 30 June 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

TURNOVER | 21,722 |  | 19,398 |  |

Administrative expenses | 9,657 |  | 60,420 |  |

12,065 |  | (41,022 | ) |

Other operating income | - |  | 45,274 |  |

Gain/loss on revaluation of tangible assets | 7,500 |  | (48,683 | ) |

OPERATING PROFIT/(LOSS) | 4 | 19,565 |  | (44,431 | ) |

Interest payable and similar expenses | 1,900 |  | 1,941 |  |

PROFIT/(LOSS) BEFORE TAXATION | 17,665 |  | (46,372 | ) |

Tax on profit/(loss) | 2,384 |  | 96 |  |

PROFIT/(LOSS) FOR THE FINANCIAL YEAR | 15,281 |  | (46,468 | ) |

J Mitchell & Sons Ltd (Registered number: 08586500)

Balance Sheet

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 289,166 |  | 283,888 |  |

CURRENT ASSETS

Debtors | 6 | 308 |  | 638 |  |

Cash at bank | 5,732 |  | - |  |

6,040 |  | 638 |  |

CREDITORS

Amounts falling due within one year | 7 | 86,791 |  | 91,392 |  |

NET CURRENT LIABILITIES | (80,751 | ) | (90,754 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 208,415 |  | 193,134 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 208,215 |  | 192,934 |  |

SHAREHOLDERS' FUNDS | 208,415 |  | 193,134 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

J Mitchell - Director

J Mitchell & Sons Ltd (Registered number: 08586500)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| J Mitchell & Sons Ltd 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.

| Land and buildings | - | not provided

| Plant and machinery etc | - | 25% on reducing balance

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

J Mitchell & Sons Ltd (Registered number: 08586500)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | OPERATING PROFIT/(LOSS)

| The operating profit (2024 - operating loss) is stated after charging:

| 30.6.25 |  | 30.6.24

£ | £ |

| Depreciation - owned assets | 2,222 |  | 2,963 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 275,000 |  | 16,312 |  | 291,312 |  |

| Revaluations | 7,500 |  | - |  | 7,500 |  |

| At 30 June 2025 | 282,500 |  | 16,312 |  | 298,812 |  |

| DEPRECIATION

| At 1 July 2024 | - |  | 7,424 |  | 7,424 |  |

| Charge for year | - |  | 2,222 |  | 2,222 |  |

| At 30 June 2025 | - |  | 9,646 |  | 9,646 |  |

| NET BOOK VALUE

| At 30 June 2025 | 282,500 |  | 6,666 |  | 289,166 |  |

| At 30 June 2024 | 275,000 |  | 8,888 |  | 283,888 |  |

| Cost or valuation at 30 June 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2017 | (8,447 | ) | - |  | (8,447 | ) |

| Valuation in 2018 | 21,998 |  | - |  | 21,998 |  |

| Valuation in 2020 | 89,000 |  | - |  | 89,000 |  |

| Valuation in 2021 | 102,500 |  | - |  | 102,500 |  |

| Valuation in 2022 | 313 |  | - |  | 313 |  |

| Valuation in 2023 | (6,000 | ) | - |  | (6,000 | ) |

| Valuation in 2024 | (48,683 | ) | - |  | (48,683 | ) |

| Valuation in 2025 | 7,500 |  | - |  | 7,500 |  |

| Cost | 124,319 |  | 16,312 |  | 140,631 |  |

282,500 |  | 16,312 |  | 298,812 |  |

J Mitchell & Sons Ltd (Registered number: 08586500)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS - continued

| If freehold land and buildings had not been revalued they would have been included at the following historical cost:

| 30.6.25 |  | 30.6.24

£ | £ |

| Cost | 124,319 |  | 124,319 |  |

| Freehold land and buildings were valued on an open market basis on 30 June 2025 by J Mitchell, Company Director .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Other debtors | 308 |  | 638 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Taxation and social security | 2,557 |  | 173 |  |

| Other creditors | 84,234 |  | 91,219 |  |

86,791 |  | 91,392 |  |