Registration number: 04355657

JBL Furniture Interiors and Design Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

JBL Furniture Interiors and Design Limited

Company Information

Directors

Mr Bahader Chagger Mrs Jacqueline Annette Chagger Mr Adam Chagger Robert Stewart

Company secretary

Mrs Jacqueline Annette Chagger

Registered office

5 Browells Lane Feltham Middlesex TW13 7EQ

Accountants

Evolution Accountancy Limited Suite 52A, Midshires House Midshires Business Park Smeaton Close Aylesbury Buckinghamshire HP19 8HL

JBL Furniture Interiors and Design Limited

(Registration number: 04355657)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	158,667	213,067
Tangible assets	5	491,612	371,131
		650,279	584,198
Current assets
Stocks		468,425	424,360
Debtors	6	1,658,114	1,024,338
Cash at bank and in hand		801,723	420,298
		2,928,262	1,868,996
Creditors: Amounts falling due within one year	7	(2,017,008)	(1,256,934)
Net current assets		911,254	612,062
Total assets less current liabilities		1,561,533	1,196,260
Creditors: Amounts falling due after more than one year	7	(99,387)	(51,875)
Net assets		1,462,146	1,144,385
Capital and reserves
Called up share capital	8	100	100
Retained earnings		1,462,046	1,144,285
Shareholders' funds		1,462,146	1,144,385

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 November 2025 and signed on its behalf by:
 

JBL Furniture Interiors and Design Limited

(Registration number: 04355657)
Balance Sheet as at 28 February 2025

......................................... Mr Bahader Chagger Director

JBL Furniture Interiors and Design Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Browells Lane
Feltham
Middlesex
TW13 7EQ

These financial statements were authorised for issue by the Board on 28 November 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.

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 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.

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.

JBL Furniture Interiors and Design Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 2025

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	4% Written down value method
Furniture and fixtures	25% Written down value method
Motor vehicles	25% Written down value method
Plant & Machinery	25% Written down value method

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	5% Straight line method

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

JBL Furniture Interiors and Design Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 33 (2024 - 31).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 29 February 2024	1,088,000	1,088,000
At 28 February 2025	1,088,000	1,088,000
Amortisation
At 29 February 2024	874,933	874,933
Amortisation charge	54,400	54,400
At 28 February 2025	929,333	929,333
Carrying amount
At 28 February 2025	158,667	158,667
At 28 February 2024	213,067	213,067

5	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £
Cost or valuation
At 29 February 2024	181,923	110,340	600,791	92,870
Additions	16,684	9,794	161,998	41,065
At 28 February 2025	198,607	120,134	762,789	133,935
Depreciation
At 29 February 2024	2,854	81,383	468,488	62,068
Charge for the period	7,830	9,688	73,575	17,967
At 28 February 2025	10,684	91,071	542,063	80,035
Carrying amount
At 28 February 2025	187,923	29,063	220,726	53,900
At 28 February 2024	179,069	28,957	132,303	30,802

JBL Furniture Interiors and Design Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 2025

	Total £
Cost or valuation
At 29 February 2024	985,924
Additions	229,541
At 28 February 2025	1,215,465
Depreciation
At 29 February 2024	614,793
Charge for the period	109,060
At 28 February 2025	723,853
Carrying amount
At 28 February 2025	491,612
At 28 February 2024	371,131

Included within the net book value of land and buildings above is £187,923 (2024 - £179,069) in respect of freehold land and buildings.
 

JBL Furniture Interiors and Design Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	989,019	445,709
Prepayments	30,731	20,322
Other debtors	638,364	558,307
	1,658,114	1,024,338

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	-	26,252
Trade creditors		976,488	120,848
Taxation and social security		182,210	99,937
Accruals and deferred income		2,950	3,800
Other creditors		855,360	1,006,097
		2,017,008	1,256,934

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	99,387	51,875

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary £1 shares of £1 each	100	100	100	100

JBL Furniture Interiors and Design Limited

Notes to the Unaudited Financial Statements for the Period from 29 February 2024 to 28 February 2025

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	51,875
Hire purchase contracts	99,387	-
	99,387	51,875

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	-	26,252

10	Related party transactions

Transactions with directors

2025	At 29 February 2024 £	At 28 February 2025 £
Mr Bahader Chagger
Loan to the company	506,870	374,822
Mrs Jacqueline Annette Chagger
Loan to the company	33,821	33,821

2024	At 1 March 2023 £	At 28 February 2024 £
Mr Bahader Chagger
Loan to the company	742,660	506,870
Mrs Jacqueline Annette Chagger
Loan to the company	33,821	33,821