REGISTERED NUMBER: 11976011 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

J D Restoration (SW) Ltd

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

Fixed assets

Tangible assets

4

50,000

69,163

Current assets

Stocks

-

5,150

Debtors

5

800

90

Cash at bank

604

-

1,404

5,240

Creditors

Amounts falling due within one year

6

30,704

48,032

Net current liabilities

(29,300

)

(42,792

)

Total assets less current liabilities

20,700

26,371

Creditors

Amounts falling due after more than one year

7

8,039

8,052

Net assets

12,661

18,319

Capital and reserves

Called up share capital

8

1

1

Retained earnings

12,660

18,318

Shareholders' funds

12,661

18,319

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 December 2025 and were signed by:

Mr J C Smith - Director

1.	STATUTORY INFORMATION

J D Restoration (SW) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11976011

Registered office:

Southdown Marina

Southdown Quay

Millbrook

PL10 1HG

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 recognised by the reference to the stage of restoration of the classic car or camper van, inline with the contract agreed. The stage of completion of the contract is measured by comparing the costs incurred on the restoration, to the total estimated contract costs.

Tangible fixed assets

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

Long leasehold

-

Not depreciated

Plant and machinery

-

15% on reducing balance

Stocks

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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

leasehold

machinery

Totals

£

£

£

Cost

At 1 March 2024

50,000

30,639

80,639

Disposals

-

(30,639

)

(30,639

)

At 28 February 2025

50,000

-

50,000

Depreciation

At 1 March 2024

-

11,476

11,476

Eliminated on disposal

-

(11,476

)

(11,476

)

At 28 February 2025

-

-

-

Net book value

At 28 February 2025

50,000

-

50,000

At 29 February 2024

50,000

19,163

69,163

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

800

-

Other debtors

-

90

800

90

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,760

2,746

Other creditors

27,944

45,286

30,704

48,032

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

8,039

8,052

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary share

£1

1

1

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed £27,224 to Mr J C Smith the director of the company. This amount is unsecured, interest free and carries no fixed term of repayment.

During the year rent of £7,200 was received from Blaster Master (SW) Ltd.

Mr J C Smith is also a director of Blaster Master (SW) Ltd.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J C Smith.