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Registration number: 04830964

Prepared for the registrar
T Jacques Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 August 2025

T Jacques Limited

(Registration number: 04830964)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 434
Current assets |  |  |
Stocks |  | 500 | 500
Debtors | 5 | 7,092 | 7,207
Cash at bank and in hand |  | 25,144 | 17,822
|  | 32,736 | 25,529
Creditors: Amounts falling due within one year | 6 | (4,809) | (3,814)
Net current assets |  | 27,927 | 21,715
Total assets less current liabilities |  | 27,927 | 22,149
Deferred tax liabilities | 7 | - | (82)
Net assets |  | 27,927 | 22,067
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 27,827 | 21,967
Shareholders' funds |  | 27,927 | 22,067

For the financial year ending 31 August 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 February 2026 and signed on its behalf by:

N K Jacques Company secretary and director |  |

T Jacques Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

| 1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Lyndon
Broadwell
Moreton In Marsh
Gloucestershire
GL56 0TJ

| 2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Judgements and estimation uncertainty

No significant judgements or key sources of estimation uncertainty have been made or identified by management in preparing these financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the sale of goods and provision of services. Turnover is shown as the gross amount invoiced.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures fittings & equipment | 15% of written down value per annum
Motor vehicles | 25% of written down value per annum

T Jacques Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss.

T Jacques Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

| 3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

| 4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost
At 1 September 2024 | 3,769 | 13,410 | 17,179
At 31 August 2025 | 3,769 | 13,410 | 17,179
Depreciation
At 1 September 2024 | 3,528 | 13,217 | 16,745
Charge for the year | 241 | 193 | 434
At 31 August 2025 | 3,769 | 13,410 | 17,179
Carrying amount
At 31 August 2025 | - | - | -
At 31 August 2024 | 241 | 193 | 434

| 5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 3,943 | -
Receivables from related parties | 2,762 | 5,686
Prepayments | 387 | 383
Other debtors | - | 1,138
| 7,092 | 7,207

T Jacques Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

| 6 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 540 | 806
Taxation and social security | 3,099 | 2,058
Accruals and deferred income | 1,170 | 950
| 4,809 | 3,814

| 7 | Deferred tax

Deferred tax assets and liabilities

2025

There were no deferred tax assets or liabilities recognised at 31 August 2025.

2024 | Liability £
Difference between accumulated depreciation and capital allowances | 82

| 8 | Related party transactions

Transactions with directors At the year end, the amount owed from the director was £2,762 (2024: £5,686) in the form of a directors' loan account. The loan is interest free, repayable on demand and has no fixed repayment term.