REGISTERED NUMBER: 09104943 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th June 2025

for

JES Joinery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J E Smith

REGISTERED OFFICE:

Unit A & B Ashton Business Park

Raglan Street

Ashton-on-Ribble

Preston

PR2 2AX

REGISTERED NUMBER:

09104943 (England and Wales)

ACCOUNTANTS:

Dymond Accountants

Office F1,

Beverley Enterprise Centre

Beck View Road

Beverley

East Yorkshire

HU17 0JT

FIXED ASSETS

Tangible assets

4

161,282

174,330

CURRENT ASSETS

Stocks

74,273

260,271

Debtors

5

772,003

393,068

Cash at bank and in hand

63,175

108,374

909,451

761,713

CREDITORS

Amounts falling due within one year

6

489,974

332,571

NET CURRENT ASSETS

419,477

429,142

TOTAL ASSETS LESS CURRENT LIABILITIES

580,759

603,472

CREDITORS

Amounts falling due after more than one year

7

(36,312

)

(103,708

)

PROVISIONS FOR LIABILITIES

(2,390

)

(2,390

)

NET ASSETS

542,057

497,374

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

541,957

497,274

542,057

497,374

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th December 2025 and were signed by:

J E Smith - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 26 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st July 2024

59,096

219,373

18,714

Additions

-

4,969

2,766

Disposals

-

-

-

At 30th June 2025

59,096

224,342

21,480

DEPRECIATION

At 1st July 2024

30,791

147,090

14,570

Charge for year

5,910

15,448

1,382

Eliminated on disposal

-

-

-

At 30th June 2025

36,701

162,538

15,952

NET BOOK VALUE

At 30th June 2025

22,395

61,804

5,528

At 30th June 2024

28,305

72,283

4,144

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st July 2024

158,623

43,936

499,742

Additions

24,867

1,630

34,232

Disposals

(22,350

)

-

(22,350

)

At 30th June 2025

161,140

45,566

511,624

DEPRECIATION

At 1st July 2024

100,435

32,526

325,412

Charge for year

15,278

5,969

43,987

Eliminated on disposal

(19,057

)

-

(19,057

)

At 30th June 2025

96,656

38,495

350,342

NET BOOK VALUE

At 30th June 2025

64,484

7,071

161,282

At 30th June 2024

58,188

11,410

174,330

The net book value of tangible fixed assets includes £ 90,017 (2024 - £ 91,844 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

722,423

373,734

Other debtors

49,580

19,334

772,003

393,068

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

59,028

50,000

Hire purchase contracts

16,701

15,223

Trade creditors

264,617

178,142

Taxation and social security

75,296

61,534

Other creditors

74,332

27,672

489,974

332,571

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

-

50,695

Hire purchase contracts

36,312

53,013

36,312

103,708