J.A.L. CHEMICALS LIMITED

Registered Number
05202202
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Company Information
for the year from 1 April 2024 to 31 March 2025


Directors	DENLEY, Philip Terence
	DENLEY, Sarah Ann


Company Secretary	DNA ACCOUNTANTS LIMITED


Registered Address	Oyster Hill Forge Clay Lane
	Headley
	Epsom
	KT18 6JX


Registered Number	05202202 (England and Wales)

J.A.L. CHEMICALS LIMITED

Balance Sheet as at
31 March 2025

	2025		2024
	£	£	£	£
Current assets
Debtors	1,640,632		1,534,536
Cash at bank and on hand	89,641		122,532
	1,730,273		1,657,068
Creditors amounts falling due within one year	(853,586)		(787,572)
Net current assets (liabilities)		876,687		869,496
Total assets less current liabilities		876,687		869,496
Net assets		876,687		869,496
Capital and reserves
Called up share capital		2		2
Profit and loss account		876,685		869,494
Shareholders' funds		876,687		869,496

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 7 October 2025, and are signed on its behalf by:

DENLEY, Philip Terence
Director
Registered Company No. 05202202

J.A.L. CHEMICALS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Fixtures and fittings	5
	Vehicles	5
	Office Equipment	2

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	5,120
	Additions	40
	At 31 March 25	5,160
	Depreciation and impairment
	At 01 April 24	5,120
	Charge for year	40
	At 31 March 25	5,160
	Net book value
	At 31 March 25	-
	At 31 March 24	-