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REGISTERED NUMBER: 00548190 (England and Wales)















J.J.&D.S.STUBLEY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






J.J.&D.S.STUBLEY LIMITED (REGISTERED NUMBER: 00548190)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 6


J.J.&D.S.STUBLEY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: D G Stubley
R D J Stubley





REGISTERED OFFICE: Hirstwood Farm
Crowle
Scunthorpe
Lincolnshire
DN17 4BU





REGISTERED NUMBER: 00548190 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
14 London Road
Newark
Nottinghamshire
NG24 1TW

J.J.&D.S.STUBLEY LIMITED (REGISTERED NUMBER: 00548190)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 155
Property, plant and equipment 5 836,122 859,481
Investment property 6 240,000 170,498
1,076,122 1,030,134

CURRENT ASSETS
Inventories 138,584 190,790
Debtors 7 98,106 157,663
236,690 348,453
CREDITORS
Amounts falling due within one year 8 398,393 427,511
NET CURRENT LIABILITIES (161,703 ) (79,058 )
TOTAL ASSETS LESS CURRENT LIABILITIES 914,419 951,076

CREDITORS
Amounts falling due after more than one year 9 (276,455 ) (323,735 )

PROVISIONS FOR LIABILITIES (77,930 ) (59,772 )
NET ASSETS 560,034 567,569

CAPITAL AND RESERVES
Called up share capital 10 20,000 20,000
Fair value reserve 286,735 232,400
Retained earnings 253,299 315,169
SHAREHOLDERS' FUNDS 560,034 567,569

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

J.J.&D.S.STUBLEY LIMITED (REGISTERED NUMBER: 00548190)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2025


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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





D G Stubley - Director


J.J.&D.S.STUBLEY LIMITED (REGISTERED NUMBER: 00548190)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

J.J.&D.S.Stubley Limited 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.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on the delivery of goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will low to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Intangible assets
Intangible assets consist of entitlements to the basic payment. The entitlements are recognised at fair value and written off on a straight line basis.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 10% on reducing balance and 2% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Inventory
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

J.J.&D.S.STUBLEY LIMITED (REGISTERED NUMBER: 00548190)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024 778
Disposals (778 )
At 31 March 2025 -
AMORTISATION
At 1 April 2024 623
Eliminated on disposal (623 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 155

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024 445,655 848,419 1,294,074
Additions - 13,706 13,706
At 31 March 2025 445,655 862,125 1,307,780
DEPRECIATION
At 1 April 2024 - 434,593 434,593
Charge for year - 37,065 37,065
At 31 March 2025 - 471,658 471,658
NET BOOK VALUE
At 31 March 2025 445,655 390,467 836,122
At 31 March 2024 445,655 413,826 859,481

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 170,498
Revaluations 69,502
At 31 March 2025 240,000
NET BOOK VALUE
At 31 March 2025 240,000
At 31 March 2024 170,498

J.J.&D.S.STUBLEY LIMITED (REGISTERED NUMBER: 00548190)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. INVESTMENT PROPERTY - continued

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2025 69,502
Cost 170,498
240,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 75,078 125,055
Other debtors 23,028 32,608
98,106 157,663

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 324,173 329,367
Hire purchase contracts 31,253 43,562
Trade creditors 15,383 25,761
Taxation and social security 2,878 1,721
Other creditors 24,706 27,100
398,393 427,511

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 236,017 252,880
Hire purchase contracts 40,438 70,855
276,455 323,735

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 182,404 232,750

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
20,000 Ordinary 1 20,000 20,000