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Registration number: 00572155

J.Jackson Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

J.Jackson Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

J.Jackson Limited

Company Information

Directors | J B Jackson J F Jackson

Company secretary | J B Jackson J F Jackson

Registered office | Low Farm Somerby Barnetby Lincolnshire DN38 6BW

J.Jackson Limited

(Registration number: 00572155)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 1 | 1
Tangible assets | 5 | 2,594,505 | 1,933,004
Other financial assets | 6 | 15 | 15
|  | 2,594,521 | 1,933,020
Current assets |  |  |
Stocks |  | 1,766,941 | 1,966,077
Debtors | 7 | 965,398 | 557,985
Cash at bank and in hand |  | 25,958 | 25,039
|  | 2,758,297 | 2,549,101
Creditors: Amounts falling due within one year | 8 | (1,198,845) | (1,260,557)
Net current assets |  | 1,559,452 | 1,288,544
Total assets less current liabilities |  | 4,153,973 | 3,221,564
Creditors: Amounts falling due after more than one year | 8 | (691,080) | (204,526)
Provisions for liabilities |  | (451,791) | (285,943)
Net assets |  | 3,011,102 | 2,731,095
Capital and reserves |  |  |
Called up share capital | 9 | 10,000 | 10,000
Other reserves |  | 41,979 | 41,979
Retained earnings |  | 2,959,123 | 2,679,116
Shareholders' funds |  | 3,011,102 | 2,731,095

For the financial year ending 30 September 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 20 January 2026 and signed on its behalf by:

......................................... J B Jackson Company secretary and director

J.Jackson Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 00572155.

These financial statements cover the individual entity J.Jackson Limited.

These financial statements were authorised for issue by the Board on 20 January 2026.

The address of its registered office is:
Low Farm
Somerby
Barnetby
Lincolnshire
DN38 6BW

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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 that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Government grants

Grants are credited to deferred revenue. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Basic Payment Scheme is received in respect of calendar years. Receipt is contingent upon meeting certain eligibility criteria. Once the criteria have been met the income is recognised on a time apportionment basis over the calendar year to which it relates.

Tax

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

J.Jackson Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

The current income 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 income 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
Improvements to property | 10% straight line basis
Plant and machinery | 10% straight line basis

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Entitlements | 3 years straight line

Stocks

The basis of valuation is as follows:-
Raw materials and consumables are stated at lower of cost or net realisable value.
Tenantright is calculated by a combination of actual costs incurred and standard costs.
Produce on hand is valued at standard cost.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

J.Jackson Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 13 (2024 - 14).

J.Jackson Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Intangible assets

| Entitlements £ | Total £
Cost or valuation
At 1 October 2024 | 17,960 | 17,960
At 30 September 2025 | 17,960 | 17,960
Amortisation
At 1 October 2024 | 17,959 | 17,959
At 30 September 2025 | 17,959 | 17,959
Carrying amount
At 30 September 2025 | 1 | 1
At 30 September 2024 | 1 | 1

5 | Tangible assets

| Land and buildings £ | Plant and machinery £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 October 2024 | 1,016,972 | 2,249,728 | 155,015 | 4,340 | 3,426,055
Additions | - | 899,369 | - | - | 899,369
Disposals | - | (104,745) | - | - | (104,745)
At 30 September 2025 | 1,016,972 | 3,044,352 | 155,015 | 4,340 | 4,220,679
Depreciation
At 1 October 2024 | 227,743 | 1,240,456 | 23,000 | 1,852 | 1,493,051
Charge for the year | 1,888 | 161,385 | 15,502 | 868 | 179,643
Eliminated on disposal | - | (46,520) | - | - | (46,520)
At 30 September 2025 | 229,631 | 1,355,321 | 38,502 | 2,720 | 1,626,174
Carrying amount
At 30 September 2025 | 787,341 | 1,689,031 | 116,513 | 1,620 | 2,594,505
At 30 September 2024 | 789,229 | 1,009,272 | 132,015 | 2,488 | 1,933,004

J.Jackson Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 October 2024 | 15 | 15
At 30 September 2025 | 15 | 15
Impairment
Carrying amount
At 30 September 2025 | 15 | 15

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 889,255 | 430,384
Prepayments | 59,531 | 93,761
Other debtors | 16,612 | 33,840
| 965,398 | 557,985

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts | 10 | 205,521 | 295,169
Hire purchase |  | 240,274 | 70,552
Trade creditors |  | 591,973 | 583,642
Taxation and social security |  | 12,646 | 17,756
Other creditors |  | 33,489 | 144,031
Accruals and deferred income |  | 114,942 | 149,407
|  | 1,198,845 | 1,260,557
Due after one year |  |  |
Hire purchase contracts |  | 691,080 | 204,526

J.Jackson Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 10,000 | 10,000 | 10,000 | 10,000

10 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Hire purchase | 691,080 | 204,526

Bank borrowings of £nil (2024: £nil) and hire purchase of £691,080 (2024: £204,526) are secured upon the assets acquired.

| 2025 £ | 2024 £
Current loans and borrowings
Bank overdrafts | 205,521 | 295,169
Hire purchase | 240,274 | 70,552
Other borrowings | 20,000 | 23,500
| 465,795 | 389,221

Bank borrowings of £nil (2024: £nil) and hire purchase of £240,274 (2024: £70,552) are secured upon the assets acquired.