Just Aluminium Limited - Accounts to registrar (filleted)

JUST ALUMINIUM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Davison

R L Howells

REGISTERED OFFICE:

Unit 1 New Bank Street

Morley

Leeds

LS27 8NT

REGISTERED NUMBER:

13609624 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Tangible assets

5

44,924

57,645

CURRENT ASSETS

Stocks

75,270

104,910

Debtors

6

49,990

45,219

Cash at bank and in hand

74,207

70,220

199,467

220,349

CREDITORS

Amounts falling due within one year

7

175,618

182,150

NET CURRENT ASSETS

23,849

38,199

TOTAL ASSETS LESS CURRENT LIABILITIES

68,773

95,844

PROVISIONS FOR LIABILITIES

9

8,536

14,411

NET ASSETS

60,237

81,433

CAPITAL AND RESERVES

Called up share capital

10

5

Retained earnings

60,232

81,428

SHAREHOLDERS' FUNDS

60,237

81,433

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by:

P Davison - Director

1.	STATUTORY INFORMATION

Just Aluminium 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.

In accordance with Section 444 of the Companies Act 2006, the Directors Report has not been delivered.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 October 2024

48,699

18,000

3,888

70,587

Additions

365

-

245

610

At 30 September 2025

49,064

18,000

4,133

71,197

DEPRECIATION

At 1 October 2024

11,046

600

1,296

12,942

Charge for year

7,603

4,350

1,378

13,331

At 30 September 2025

18,649

4,950

2,674

26,273

NET BOOK VALUE

At 30 September 2025

30,415

13,050

1,459

44,924

At 30 September 2024

37,653

17,400

2,592

57,645

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

43,727

39,322

Other debtors

2,146

-

Tax

-

493

Prepayments

4,117

5,404

49,990

45,219

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

100,535

132,511

Tax

3,202

-

Social security and other taxes

4,081

5,005

VAT

25,128

865

Other creditors

908

920

Deferred income

36,935

Accrued expenses

4,829

5,914

175,618

182,150

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.25

30.9.24

£

Within one year

9,321

Between one and five years

16,311

25,632

34,953

9.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

Deferred tax

8,536

14,411

Deferred

tax

£

Balance at 1 October 2024

14,411

Accelerated capital allowances

(5,875

)

Balance at 30 September 2025

8,536

The deferred tax provision wholly relates to accelerated capital allowances.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

5

Ordinary

£1

5