REGISTERED NUMBER: 07312468 (England and Wales)

SJC Trailers Limited

Unaudited Financial Statements

for the Year Ended 31 July 2025

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

Notes to the financial statements

5

Directors:

S J Collins

K A Collins

E Osler

Registered office:

Monica House

St Augustines Road

Wisbech

Cambs

PE13 3AD

Business address:

65 London Road

Downham Market

Norfolk

PE38 9AT

Registered number:

07312468 (England and Wales)

Accountants:

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SJC Trailers Limited for the year ended 31 July 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of SJC Trailers Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of SJC Trailers Limited and state those matters that we have agreed to state to the Board of Directors of SJC Trailers Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SJC Trailers Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that SJC Trailers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of SJC Trailers Limited. You consider that SJC Trailers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of SJC Trailers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

4 December 2025

Fixed assets

Intangible assets

5

-

242

Tangible assets

6

541,214

349,562

541,214

349,804

Current assets

Stocks

239,421

265,341

Debtors

7

107,604

122,965

Cash at bank

682,604

164,364

1,029,629

552,670

Creditors

Amounts falling due within one year

8

144,771

89,212

Net current assets

884,858

463,458

Total assets less current liabilities

1,426,072

813,262

Creditors

Amounts falling due after more than one year

9

(130,024

)

(8,773

)

Provisions for liabilities

(27,489

)

(20,582

)

Net assets

1,268,559

783,907

Capital and reserves

Called up share capital

1

1

Retained earnings

1,268,558

783,906

1,268,559

783,907

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by:

K A Collins - Director

1.	Statutory information

SJC Trailers 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.

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

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

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.

Website are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

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

Freehold property

-

Not depreciated / 50 years straight line

Plant and machinery

-

33% on a straight line basis and 20% on reducing balance

Motor vehicles

-

20% on reducing balance

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 Statement of Income and Retained Earnings, 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.

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.

4.	Employees and directors

The average number of employees during the year was 3 (2024 - 3 ) .

5.	Intangible fixed assets

Website

£

Cost

At 1 August 2024

and 31 July 2025

9,029

Amortisation

At 1 August 2024

8,787

Amortisation for year

242

At 31 July 2025

9,029

Net book value

At 31 July 2025

-

At 31 July 2024

242

6.	Tangible fixed assets

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

Cost

At 1 August 2024

296,526

120,172

66,538

483,236

Additions

353,429

23,669

193,923

571,021

Disposals

(277,909

)

(53,004

)

(100,178

)

(431,091

)

At 31 July 2025

372,046

90,837

160,283

623,166

Depreciation

At 1 August 2024

21,702

88,380

23,592

133,674

Charge for year

-

8,414

15,828

24,242

Eliminated on disposal

(21,702

)

(38,924

)

(15,338

)

(75,964

)

At 31 July 2025

-

57,870

24,082

81,952

Net book value

At 31 July 2025

372,046

32,967

136,201

541,214

At 31 July 2024

274,824

31,792

42,946

349,562

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

106,748

87,105

Directors' loan accounts

-

34,896

Prepayments and accrued income

856

964

107,604

122,965

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

20,424

10,289

Hire purchase contracts

15,518

-

Trade creditors

47,810

26,070

Corporation Tax

32,081

15,728

Social security and other taxes

1,224

209

VAT

1,919

21,284

Other creditors

-

77

Directors' loan accounts

10,519

-

Accruals and deferred income

15,276

15,555

144,771

89,212

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 1-2 years

12,612

8,773

Bank loans - 2-5 years

44,426

-

Bank loans more 5 yr by instal

26,982

-

Hire purchase contracts

46,004

-

130,024

8,773

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

26,982

-

10.	Related party disclosures

During the year, the director made a loan to the company of £10,519 (2024; £0). the loan is unsecured, interest free and repayable on demand.

During the previous, the company made a loan to the director of £34,896, the loan was

unsecured, interest free and repayable on demand.