REGISTERED NUMBER: 00917424 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st October 2025

for

Jandel Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P J Clark

Mrs Y Kelly

Mrs L Henfrey

SECRETARY:

Mrs Y Kelly

REGISTERED OFFICE:

Grand Union House

Leighton Road

Linslade

Leighton Buzzard

Bedfordshire

LU7 1LA

REGISTERED NUMBER:

00917424 (England and Wales)

ACCOUNTANT:

Paul David Nurton

Chartered Certified Accountant

2 Pinns Cottage

Rodhuish

Exmoor

Minehead

Somerset

TA24 6QL

FIXED ASSETS

Intangible assets

4

288

577

Tangible assets

5

66,845

88,741

67,133

89,318

CURRENT ASSETS

Stocks

6

142,854

134,337

Debtors

7

125,478

134,455

Cash at bank and in hand

564,970

555,130

833,302

823,922

CREDITORS

Amounts falling due within one year

8

396,218

406,114

NET CURRENT ASSETS

437,084

417,808

TOTAL ASSETS LESS CURRENT LIABILITIES

504,217

507,126

PROVISIONS FOR LIABILITIES

9

13,369

22,184

NET ASSETS

490,848

484,942

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

490,748

484,842

SHAREHOLDERS' FUNDS

490,848

484,942

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 15th January 2026 and were signed on its behalf by:

Mr P J Clark - Director

Mrs Y Kelly - Director

Mrs L Henfrey - Director

1.	STATUTORY INFORMATION

Jandel Engineering 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.

Domain name

The company acquired its Domain name on the 16th September 2005 from Sedo GMBH for a total consideration of £2,884 (Note 7 refers). Whilst the asset is still considered to be intangible in nature it was previously not depreciated under the provisions of FRS 10. Since the trasntion to FRS102, the asset is to be depreciated over a period of ten years. The financial effect of so doing is not material to the financial position of the company.

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

-

15% on reducing balance

Motor vehicles

-

20% on cost

Stocks

Stocks of components and raw materials 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Revenue recognition

The treatment of work in progress has, where appropriate, resulted in an uplift in both sales and debtors in order to reflect un-invoiced work in progress at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1st November 2024

and 31st October 2025

2,884

AMORTISATION

At 1st November 2024

2,307

Amortisation for year

289

At 31st October 2025

2,596

NET BOOK VALUE

At 31st October 2025

288

At 31st October 2024

577

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1st November 2024

and 31st October 2025

190,771

88,050

278,821

DEPRECIATION

At 1st November 2024

162,197

27,883

190,080

Charge for year

4,286

17,610

21,896

At 31st October 2025

166,483

45,493

211,976

NET BOOK VALUE

At 31st October 2025

24,288

42,557

66,845

At 31st October 2024

28,574

60,167

88,741

6.

STOCKS

2025

2024

£

£

Stocks

142,854

134,337

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

102,478

116,856

Other debtors

23,000

17,599

125,478

134,455

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

24

4,135

Trade creditors

21,639

14,988

Taxation and social security

166,830

176,069

Other creditors

207,725

210,922

396,218

406,114

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

13,369

22,184

Deferred

tax

£

Balance at 1st November 2024

22,184

Accelerated Capital Allowances

(8,815

)

Balance at 31st October 2025

13,369

10.	ULTIMATE CONTROLLING PARTY

The shareholders, Mr P J Clark, Mrs Y Kelly and Mrs L Henfrey are the ultimate controlling parties.