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Company Registration No. 08688443 (England and Wales)
Jay Brothers Limited Unaudited accounts for the year ended 31 March 2025
Jay Brothers Limited Unaudited accounts Contents
Page
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Jay Brothers Limited Company Information for the year ended 31 March 2025
Director
J Jay
Company Number
08688443 (England and Wales)
Registered Office
The Corner House 4 Beaumont Road Church Stretton Shropshire SY6 6BN United Kingdom
Accountants
S A Acc'y Ltd The Corner House 4 Beaumont Road Church Stretton Shropshire SY6 6BN
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Jay Brothers Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
48,000 
54,000 
Tangible assets
151,509 
137,668 
199,509 
191,668 
Current assets
Inventories
9,392 
10,028 
Debtors
77,456 
30,938 
Cash at bank and in hand
31,940 
96,163 
118,788 
137,129 
Creditors: amounts falling due within one year
(130,816)
(57,011)
Net current (liabilities)/assets
(12,028)
80,118 
Total assets less current liabilities
187,481 
271,786 
Creditors: amounts falling due after more than one year
(83,676)
(154,628)
Provisions for liabilities
Deferred tax
(28,787)
(26,157)
Net assets
75,018 
91,001 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
75,014 
90,997 
Shareholders' funds
75,018 
91,001 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 December 2025 and were signed on its behalf by
J Jay Director Company Registration No. 08688443
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Jay Brothers Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Jay Brothers Limited is a private company, limited by shares, registered in England and Wales, registration number 08688443. The registered office is The Corner House, 4 Beaumont Road, Church Stretton, Shropshire, SY6 6BN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% per annum reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
60,000 
At 31 March 2025
60,000 
Amortisation
At 1 April 2024
6,000 
Charge for the year
6,000 
At 31 March 2025
12,000 
Net book value
At 31 March 2025
48,000 
At 31 March 2024
54,000 
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Jay Brothers Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
30,000 
52,132 
10,664 
87,378 
658 
180,832 
Additions
- 
7,555 
8,990 
12,464 
- 
29,009 
At 31 March 2025
30,000 
59,687 
19,654 
99,842 
658 
209,841 
Depreciation
At 1 April 2024
3,000 
11,812 
1,066 
27,220 
66 
43,164 
Charge for the year
1,200 
4,788 
1,859 
7,262 
59 
15,168 
At 31 March 2025
4,200 
16,600 
2,925 
34,482 
125 
58,332 
Net book value
At 31 March 2025
25,800 
43,087 
16,729 
65,360 
533 
151,509 
At 31 March 2024
27,000 
40,320 
9,598 
60,158 
592 
137,668 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
33,933 
14,868 
Accrued income and prepayments
9,370 
9,370 
Other debtors
34,153 
6,700 
77,456 
30,938 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,804 
6,958 
Trade creditors
6,296 
- 
Taxes and social security
117,716 
50,053 
130,816 
57,011 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
83,676 
75,630 
Loans from directors
- 
78,998 
83,676 
154,628 
9
Transactions with related parties
Amounts owed by associated companies at the year end as follows Jay Brothers Properties Ltd £33933 (2024: £0).
10
Average number of employees
During the year the average number of employees was 39 (2024: 36).
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