REGISTERED NUMBER: 05571511 (England and Wales)

J B Architectural Ironmongery Ltd

Unaudited Financial Statements for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P W Langridge

Mrs A G Langridge

REGISTERED OFFICE:

Wilson House

48 Brooklyn Road

Seaford

East Sussex

BN25 2DX

REGISTERED NUMBER:

05571511 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Wilson House

48 Brooklyn Road

Seaford

East Sussex

BN25 2DX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

47,121

5,009

47,121

5,009

CURRENT ASSETS

Stocks

73,788

99,134

Debtors

6

16,891

29,377

Cash at bank

283,879

263,102

374,558

391,613

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

62,812

63,174

NET CURRENT ASSETS

311,746

328,439

TOTAL ASSETS LESS CURRENT LIABILITIES

358,867

333,448

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

8

(37,015

)

-

PROVISIONS FOR LIABILITIES

-

(1,139

)

NET ASSETS

321,852

332,309

CAPITAL AND RESERVES

Called up share capital

9

250

250

Retained earnings

321,602

332,059

SHAREHOLDERS' FUNDS

321,852

332,309

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

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

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 November 2025 and were signed on its behalf by:

Mr P W Langridge - Director

1.	STATUTORY INFORMATION

J B Architectural Ironmongery Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks 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 Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

100,000

AMORTISATION

At 1 September 2024

and 31 August 2025

100,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

78

20,762

-

5,591

26,431

Additions

330

-

59,307

1,782

61,419

Disposals

-

(5,805

)

-

(1,677

)

(7,482

)

At 31 August 2025

408

14,957

59,307

5,696

80,368

DEPRECIATION

At 1 September 2024

60

17,276

-

4,086

21,422

Charge for year

87

136

14,827

1,346

16,396

Eliminated on disposal

-

(3,230

)

-

(1,341

)

(4,571

)

At 31 August 2025

147

14,182

14,827

4,091

33,247

NET BOOK VALUE

At 31 August 2025

261

775

44,480

1,605

47,121

At 31 August 2024

18

3,486

-

1,505

5,009

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,774

27,494

Other debtors

2,117

1,883

16,891

29,377

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,695

6,402

Taxation and social security

8,624

23,948

Other creditors

36,493

32,824

62,812

63,174

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

37,015

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

250

Ordinary

£1

250

250

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £28,983 (2024: £30,720) were paid to the directors.

At the balance sheet date the company owed the directors £31,715 (2024: £31,091). During the year, the company was charged interest of £2,030 (2024: £2,100). The loan is unsecured and repayable on demand.