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Registration number: 09666483

Justin Dale Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Justin Dale Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Justin Dale Limited

(Registration number: 09666483)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 27,160 | 36,156
Current assets |  |  |
Debtors | 5 | 56,539 | 53,926
Cash at bank and in hand |  | 21,876 | 13,909
|  | 78,415 | 67,835
Creditors: Amounts falling due within one year | 6 | (29,166) | (24,636)
Net current assets |  | 49,249 | 43,199
Total assets less current liabilities |  | 76,409 | 79,355
Creditors: Amounts falling due after more than one year | 6 | (1,159) | (4,890)
Provisions for liabilities |  | (5,160) | (6,869)
Net assets |  | 70,090 | 67,596
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 69,990 | 67,496
Shareholders' funds |  | 70,090 | 67,596

For the financial 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.

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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 21 October 2025

Justin Dale Limited

(Registration number: 09666483)
Balance Sheet as at 31 July 2025

......................................... Mr J Dale Director

Justin Dale Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
53 The Wood
Stoke on Trent
ST3 6HR

These financial statements were authorised for issue by the director on 21 October 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.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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.

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.

Justin Dale Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

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.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

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.

Justin Dale Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Financial instruments

Recognition and measurement
A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis or similar credit risk characteristics.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 2).

Justin Dale Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 August 2024 | 16,012 | 36,274 | 52,286
At 31 July 2025 | 16,012 | 36,274 | 52,286
Depreciation
At 1 August 2024 | 7,063 | 9,069 | 16,132
Charge for the year | 2,193 | 6,801 | 8,994
At 31 July 2025 | 9,256 | 15,870 | 25,126
Carrying amount
At 31 July 2025 | 6,756 | 20,404 | 27,160
At 31 July 2024 | 8,949 | 27,207 | 36,156

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 2,989 | 1,505
Other debtors | 53,550 | 52,421
| 56,539 | 53,926

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 4,000 | 4,000
Taxation and social security |  | 10,058 | 2,947
Accruals and deferred income |  | 1,074 | 954
Other creditors |  | 14,034 | 16,735
|  | 29,166 | 24,636

Creditors: amounts falling due after more than one year

Justin Dale Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 1,159 | 4,890

7 | Related party transactions

All transactions undertaken with related parties were under normal market conditions and/or not material.

8 | Non adjusting events after the financial period

There were no material events up to the date of approval of the financial statements by the board.