Company Registration No. 00775320 (England and Wales)
E.& J.JARVIS LIMITED
Unaudited accounts
for the year ended 30 September 2025
E.& J.JARVIS LIMITED
Unaudited accounts
Contents
E.& J.JARVIS LIMITED
Company Information
for the year ended 30 September 2025
Directors
Mr J L Jarvis
Mr I N Jarvis
Mrs M V Jarvis
Company Number
00775320 (England and Wales)
Registered Office
66 Onslow Road
Southampton
Hampshire
SO14 0JN
England
E.& J.JARVIS LIMITED
Statement of financial position
as at 30 September 2025
Tangible assets
193,057
198,813
Cash at bank and in hand
43,913
60,159
Creditors: amounts falling due within one year
(123,538)
(153,631)
Net current assets
31,081
17,871
Total assets less current liabilities
224,138
216,684
Creditors: amounts falling due after more than one year
-
(8,092)
Provisions for liabilities
Deferred tax
(4,787)
(8,005)
Net assets
219,351
200,587
Called up share capital
550
550
Capital redemption reserve
450
450
Profit and loss account
218,351
199,587
Shareholders' funds
219,351
200,587
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by
Mr I N Jarvis
Director
Company Registration No. 00775320
E.& J.JARVIS LIMITED
Notes to the Accounts
for the year ended 30 September 2025
E.& J.JARVIS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 00775320. The registered office is 66 Onslow Road, Southampton, Hampshire, SO14 0JN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
land - no depreciation, buildings - over 50 years
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
E.& J.JARVIS LIMITED
Notes to the Accounts
for the year ended 30 September 2025
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Contributions to defined contribution plans are expensed in the period to which they relate.
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
185,162
161,490
63,276
409,928
At 30 September 2025
185,162
162,990
63,276
411,428
At 1 October 2024
18,368
143,766
48,981
211,115
Charge for the year
798
2,884
3,574
7,256
At 30 September 2025
19,166
146,650
52,555
218,371
At 30 September 2025
165,996
16,340
10,721
193,057
At 30 September 2024
166,794
17,724
14,295
198,813
Amounts falling due within one year
Trade debtors
17,769
17,590
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
24,630
37,483
Obligations under finance leases and hire purchase contracts
-
10,260
Trade creditors
21,933
19,840
Taxes and social security
62,751
71,879
Other creditors
7,511
7,628
Loans from directors
264
42
E.& J.JARVIS LIMITED
Notes to the Accounts
for the year ended 30 September 2025
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 13 (2024: 14).