2025-01-01 2025-12-31 false true Capium Accounts Production 1.1 05759063 2025-01-01 2025-12-31 05759063 bus:AbridgedAccounts 2025-01-01 2025-12-31 05759063 bus:FRS102 2025-01-01 2025-12-31 05759063 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05759063 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05759063 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05759063 2025-01-01 2025-12-31 05759063 2025-12-31 05759063 bus:RegisteredOffice 2025-01-01 2025-12-31 05759063 core:WithinOneYear 2025-12-31 05759063 core:AfterOneYear 2025-12-31 05759063 1 2025-01-01 2025-12-31 05759063 bus:Director1 2025-01-01 2025-12-31 05759063 bus:Director1 2025-12-31 05759063 bus:Director1 2024-01-01 2024-12-31 05759063 bus:Director2 2025-01-01 2025-12-31 05759063 bus:Director2 2025-12-31 05759063 bus:Director2 2024-01-01 2024-12-31 05759063 2024-01-01 05759063 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 05759063 2024-01-01 2024-12-31 05759063 2024-12-31 05759063 core:WithinOneYear 2024-12-31 05759063 core:AfterOneYear 2024-12-31 05759063 bus:EntityAccountantsOrAuditors 2024-01-01 2024-12-31 05759063 core:FurnitureFittings 2025-01-01 2025-12-31 05759063 core:FurnitureFittings 2025-12-31 05759063 core:FurnitureFittings 2024-12-31 05759063 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-12-31 05759063 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 05759063 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 05759063 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 05759063 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 05759063 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 05759063 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 05759063 core:Non-currentFinancialInstruments 2025-12-31 05759063 core:Non-currentFinancialInstruments 2024-12-31 05759063 core:ShareCapital 2025-12-31 05759063 core:ShareCapital 2024-12-31 05759063 core:RetainedEarningsAccumulatedLosses 2025-12-31 05759063 core:RetainedEarningsAccumulatedLosses 2024-12-31 05759063 dpl:Item1 2025-01-01 05759063 dpl:Item1 2025-12-31 05759063 dpl:Item1 2024-01-01 05759063 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 05759063
England and Wales
Abridged Accounts
for the year ended 31 December 2025
for
JAMES JAMES OF WEST KIRBY LIMITED

James James Of West Kirby Limited Contents Page For the year ended 31 December 2025
Balance sheet | 1
Notes to the financial statements | 2

Registered Number: 05759063 James James Of West Kirby Limited Balance Sheet As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 15,761 |  | 16,735
|  | 15,761 |  | 16,735
Current assets |  |  |
Stocks |  | 10,923 |  | 4,907
Debtors |  | 47,527 |  | 75,130
Cash at bank and in hand |  | 25,331 |  | 44,323
|  | 83,781 |  | 124,360
Creditors: amount falling due within one year |  | (87,123) |  | (136,833)
Net current assets |  | (3,342) |  | (12,473)
Total assets less current liabilities |  | 12,419 |  | 4,262
Creditors: amount falling due after more than one year |  | - |  | (5,000)
Provisions for liabilities |  | (3,940) |  | (4,184)
Net assets |  | 8,479 |  | (4,922)
Capital and reserves |  |  |
Called up share capital |  | 10 |  | 10
Profit and loss account |  | 8,469 |  | (4,932)
Shareholders' funds |  | 8,479 |  | (4,922)
For the year ended 31 December 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 16 March 2026 and were signed on its behalf by:
------------------------------- RS Rotheram Director
1

James James Of West Kirby Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information James James Of West Kirby Limited is a private company, limited by shares, registered in England and Wales, registration number 05759063, registration address Ground Floor, Rear Barn, The Brookdale Centre, Knutsford, Cheshire, WA16 0SR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted. 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. 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:
Fixtures and Equipment | 10% Straight Line
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 2 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Equipment |  | Total
| £ |  | £
At 01 January 2025 | 32,173 |  | 32,173
Additions | 2,242 |  | 2,242
Disposals | - |  | -
At 31 December 2025 | 34,415 |  | 34,415
Depreciation
At 01 January 2025 | 15,438 |  | 15,438
Charge for year | 3,216 |  | 3,216
On disposals | - |  | -
At 31 December 2025 | 18,654 |  | 18,654
Net book values
Closing balance as at 31 December 2025 | 15,761 |  | 15,761
Opening balance as at 01 January 2025 | 16,735 |  | 16,735
4. | Controlling Parties The issued share capital is held by Panorama Kitchens (Holdings) Ltd, a company which is controlled by Panorama Kitchens EOT Trustee Limited.
2