REGISTERED NUMBER: 04705032 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

J C M Stables Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J Stables

SECRETARY:

Mrs G R Stables

REGISTERED OFFICE:

42 Headlands

Kettering

Northamptonshire

NN15 7HR

REGISTERED NUMBER:

04705032 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

CURRENT ASSETS

Debtors

4

421,749

351,170

Cash at bank

5,272

32,096

427,021

383,266

CREDITORS

Amounts falling due within one year

5

119,340

56,641

NET CURRENT ASSETS

307,681

326,625

TOTAL ASSETS LESS CURRENT LIABILITIES

307,681

326,625

CREDITORS

Amounts falling due after more than one year

6

27,458

31,685

NET ASSETS

280,223

294,940

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

280,123

294,840

SHAREHOLDERS' FUNDS

280,223

294,940

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 December 2025 and were signed by:

Mr J Stables - Director

1.	STATUTORY INFORMATION

J C M Stables 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.

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 represents the company's share of the profits of the partnership.

Goodwill

Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives.

Goodwill - 14 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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Due from partnership

264,468

202,792

Directors' current accounts

157,281

148,378

421,749

351,170

Other than as stated under directors loan account above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,996

3,765

Tax

79,602

52,487

Social security and other taxes

489

-

Other creditors

35,253

29

Accruals and deferred income

-

360

119,340

56,641

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

3,996

3,765

Bank loans - 2-5 years

11,987

11,294

Bank loans more 5 yr by instal

11,475

16,626

27,458

31,685

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

11,475

16,626

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr J Stables

Balance outstanding at start of year

148,378

172,644

Amounts advanced

211,247

214,879

Amounts repaid

(202,344

)

(239,145

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

157,281

148,378

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% per annum.