J J Davison & Sons Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07325155

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,076,796		1,120,388
Investments	5		1		1

			1,076,797		1,120,389
CURRENT ASSETS
Stocks	6	145,824		280,305
Debtors	7	994,281		539,011
Cash at bank and in hand		74,036		57,071

		1,214,141		876,387
Creditors: Amounts Falling Due Within One Year	8	(1,095,148 )		(667,459 )

NET CURRENT ASSETS (LIABILITIES)			118,993		208,928

TOTAL ASSETS LESS CURRENT LIABILITIES			1,195,790		1,329,317

Creditors: Amounts Falling Due After More Than One Year	9		(93,374 )		(320,628 )

NET ASSETS			1,102,416		1,008,689

CAPITAL AND RESERVES
Called up share capital	11		1		1
Profit and Loss Account			1,102,415		1,008,688

SHAREHOLDERS' FUNDS			1,102,416		1,008,689

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J J Davison & Sons Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J C Davison

Director

4 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J J Davison & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07325155 . The registered office is Westbrook Farm , Lullington, Swadlincote, Derbyshire, DE12 8EE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	5% straight line basis
Plant & Machinery	10% straight line basis
Motor Vehicles	25% reducing balance basis
Fixtures & Fittings	5% straight line basis
Computer Equipment	25% straight line basis

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.6. Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

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J J Davison & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	943,076	2,772,681	146,800	2,101	3,864,658
Additions	268,300	14,996	-	-	283,296

As at 31 March 2025	1,211,376	2,787,677	146,800	2,101	4,147,954

Depreciation
As at 1 April 2024	371,106	2,340,480	30,583	2,101	2,744,270
Provided during the period	57,664	254,544	14,680	-	326,888

As at 31 March 2025	428,770	2,595,024	45,263	2,101	3,071,158

Net Book Value
As at 31 March 2025	782,606	192,653	101,537	-	1,076,796

As at 1 April 2024	571,970	432,201	116,217	-	1,120,388

5. Investments

	Other
	£
Cost or Valuation
As at 1 April 2024	1

As at 31 March 2025	1

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	1

As at 1 April 2024	1

6. Stocks

	2025	2024
	£	£
Stock	145,824	280,305

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J J Davison & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	509,438	54,053
Other debtors	484,843	484,958

	994,281	539,011

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	492,396	334,518
Bank loans and overdrafts	334,120	122,091
Corporation tax	114,822	99,973
Other taxes and social security	2,750	2,066
Other creditors	151,060	108,811

	1,095,148	667,459

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	93,374	320,628

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	-		82,554

10. Secured Creditors

The bank loans are secured by a fixed and floating charge , created 8th September 2014 and a further fixed charge created 31st May 2019 over property and assets held by the company. The amounts secured are as follows:

	2025		2024
	£		£
Bank loans and overdrafts	427,494		442,720

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

12. Ultimate Controlling Party

The company is under the control of Mr J C Davison , the director of the company, who owns 100% of the issued share capital.

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