JILLIAN M SAULTERS LTD

JILLIAN M SAULTERS LTD Accountants' Report For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JILLIAN M SAULTERS LTD for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JILLIAN M SAULTERS LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of JILLIAN M SAULTERS LTD , as a body, in accordance with the terms of our engagement letter dated 24 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of JILLIAN M SAULTERS LTD and state those matters that we have agreed to state to the Board of Directors of JILLIAN M SAULTERS LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JILLIAN M SAULTERS LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that JILLIAN M SAULTERS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JILLIAN M SAULTERS LTD . You consider that JILLIAN M SAULTERS LTD 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 accounts of JILLIAN M SAULTERS LTD . 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 accounts 31 March 2025. .................................................... Stephen Mayled S J Mayled Ltd Suite G2 The Business Centre Cardiff House Cardiff Road Barry CF63 2AW 24 December 2025 2

JILLIAN M SAULTERS LTD
Accountants' Report
For the year ended 31 March 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JILLIAN M SAULTERS LTD for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JILLIAN M SAULTERS LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of JILLIAN M SAULTERS LTD , as a body, in accordance with the terms of our engagement letter dated 24 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of JILLIAN M SAULTERS LTD and state those matters that we have agreed to state to the Board of Directors of JILLIAN M SAULTERS LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JILLIAN M SAULTERS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JILLIAN M SAULTERS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JILLIAN M SAULTERS LTD . You consider that JILLIAN M SAULTERS LTD 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 accounts of JILLIAN M SAULTERS LTD . 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 accounts
31 March 2025.

....................................................
Stephen Mayled
S J Mayled Ltd
Suite G2 The Business Centre
Cardiff House
Cardiff Road
Barry
CF63 2AW
24 December 2025

JILLIAN M SAULTERS LTD
Statement of Financial Position
As at 31 March 2025

	Notes	31/03/2025 £	31/03/2024 £
Fixed assets
Tangible fixed assets	4	606,668	656,714
		606,668	656,714
Current assets
Stocks	5	21,733	11,320
Debtors	6	1,002,618	955,925
Cash at bank and in hand		40,248	33,481
		1,064,599	1,000,726
Creditors: amount falling due within one year	7	(217,599)	(203,695)
Net current assets		847,000	797,031

Total assets less current liabilities		1,453,668	1,453,745
Creditors: amount falling due after more than one year	8	(199,027)	(259,845)
Accruals and deferred income		(57,502)	(112,066)
Provisions for liabilities	9	(61,193)	(74,015)
Net assets		1,135,946	1,007,819

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		1,135,846	1,007,719
Shareholders' funds		1,135,946	1,007,819

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 24 December 2025 and were signed on its behalf by:

-------------------------------
Jillian Saulters
Director

JILLIAN M SAULTERS LTD
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

JILLIAN M SAULTERS LTD is a private company, limited by shares, registered in England and Wales, registration number NI604604, registration address 9-11 Glenarm Road, LARNE, BT40 1BN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25 Reducing Balance
Computer Equipment	25 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 6 (2024 : 6).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	485,410	485,410
Additions	-	-
Disposals	-	-
At 31 March 2025	485,410	485,410
Amortisation
At 01 April 2024	485,410	485,410
Charge for year	-	-
On disposals	-	-
At 31 March 2025	485,410	485,410
Net book values
At 31 March 2025	-	-
At 31 March 2024	-	-

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 April 2024	363,127	222,530	130,421	217,106	46,205	979,389
Additions	-	9,753	-	497	3,477	13,727
Disposals	-	-	-	-	-	-
At 31 March 2025	363,127	232,283	130,421	217,603	49,682	993,116
Depreciation
At 01 April 2024	-	182,172	32,605	76,218	31,680	322,675
Charge for year	-	12,528	32,606	14,138	4,501	63,773
On disposals	-	-	-	-	-	-
At 31 March 2025	-	194,700	65,211	90,356	36,181	386,448
Net book values
Closing balance as at 31 March 2025	363,127	37,583	65,210	127,247	13,501	606,668
Opening balance as at 01 April 2024	363,127	40,358	97,816	140,888	14,525	656,714

Stocks

	31/03/2025 £		31/03/2024 £
Stocks	21,733		11,320
	21,733		11,320

Debtors: amounts falling due within one year

	31/03/2025 £		31/03/2024 £
Other Debtors	158,771		159,376
	158,771		159,376

Debtors: amounts falling due after one year

	31/03/2025 £	31/03/2024 £
Prepayments	1,725	2,300
Other Debtors	354,309	306,436
Directors' Loan Accounts	487,813	487,813
	843,847	796,549

Creditors: amount falling due within one year

	31/03/2025 £	31/03/2024 £
Trade Creditors	13,629	22,554
Corporation Tax	203,970	181,142
Other Creditors	0	(1)
	217,599	203,695

Creditors: amount falling due after more than one year

	31/03/2025 £	31/03/2024 £
Bank Loans & Overdrafts	93,844	116,875
Obligations Under HP/Financial Leases	105,183	142,970
	199,027	259,845

Provisions for liabilities

	31/03/2025 £	31/03/2024 £
Deferred Tax	60,885	73,532
Pension Provisions	308	483
	61,193	74,015

10.

Share Capital

Allotted, called up and fully paid	31/03/2025 £		31/03/2024 £
100 Class A shares of £1.00 each	100		100
	100		100

11.	Director's Loan Account The director owed £487,813 ( 2024 £487,813) to the company at 31st March 2025. No interest has been charged on this loan.

12.

Financial Commitments , guarantees and contingencies

There are 2 outstanding charges on the Company :
Santander UK Plc - created on 27th February 2018, on the lands and premises of the Company
Santander UK Plc - created on 27th February 2018. Containing fixed and floating charge on the property and undertaking of the Company.

Registered Number: NI604604
England and Wales
JILLIAN M SAULTERS LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025