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COMPANY REGISTRATION NUMBER: 04039945

Jefford & Co. Limited

Filleted Unaudited Financial Statements

30 September 2025

Jefford & Co. Limited

Financial Statements

Year ended 30 September 2025

Contents | Pages

Statement of financial position | 1 to 2

Notes to the financial statements | 3 to 6

Jefford & Co. Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 299,545 | 294,123
Investments | 6 |  | 3,320,119 | 3,320,119
|  | ------------ | ------------
|  | 3,619,664 | 3,614,242

Current assets

Stocks | 34,200 |  | 78,125
Debtors | 7 | 296,265 |  | 288,834
Cash at bank and in hand | 3,100,332 |  | 2,182,154
| ------------ |  | ------------
| 3,430,797 |  | 2,549,113

Creditors: amounts falling due within one year | 8 | ( 459,357) |  | ( 378,574)
| ------------ |  | ------------
Net current assets |  | 2,971,440 | 2,170,539
|  | ------------ | ------------
Total assets less current liabilities |  | 6,591,104 | 5,784,781

Provisions

Taxation including deferred tax |  | ( 20,445) | ( 8,104)
|  | ------------ | ------------
Net assets |  | 6,570,659 | 5,776,677
|  | ------------ | ------------

Jefford & Co. Limited

Statement of Financial Position (continued)

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 500 | 500
Profit and loss account |  | 6,570,159 | 5,776,177
|  | ------------ | ------------
Shareholders funds |  | 6,570,659 | 5,776,677
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 10 April 2026 , and are signed on behalf of the board by:

Mr J Jefford
Director

Company registration number: 04039945

Jefford & Co. Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 33 Herbert Road, Hornchurch, Essex, RM11 3LH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents the value of goods and services provided during the year, exclusive of Value Added Tax.
Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax, with the following exceptions: * deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date .
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold property | - | Amortised over the term of the lease
| Plant & Equipment | - | 20% reducing balance
| Motor Vehicles | - | 25% reducing balance

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either 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 .
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Tangible assets

| Long leasehold property | Plant and machinery | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 October 2024 | 517,867 | 18,044 | 47,420 | 583,331
Additions | – | – | 57,577 | 57,577
| --------- | -------- | --------- | ---------
At 30 September 2025 | 517,867 | 18,044 | 104,997 | 640,908
| --------- | -------- | --------- | ---------
Depreciation |  |  |  |
At 1 October 2024 | 255,513 | 15,913 | 17,782 | 289,208
Charge for the year | 43,120 | 425 | 8,610 | 52,155
| --------- | -------- | --------- | ---------
At 30 September 2025 | 298,633 | 16,338 | 26,392 | 341,363
| --------- | -------- | --------- | ---------
Carrying amount |  |  |  |
At 30 September 2025 | 219,234 | 1,706 | 78,605 | 299,545
| --------- | -------- | --------- | ---------
At 30 September 2024 | 262,354 | 2,131 | 29,638 | 294,123
| --------- | -------- | --------- | ---------

6. Investments

| Investment Property
| £
Cost |
At 1 October 2024 and 30 September 2025 | 3,320,119
| ------------
Impairment |
At 1 October 2024 and 30 September 2025 | –
| ------------

Carrying amount |
At 30 September 2025 | 3,320,119
| ------------
At 30 September 2024 | 3,320,119
| ------------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 250,568 | 273,890
Other debtors | 45,697 | 14,944
| --------- | ---------
| 296,265 | 288,834
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 36,439 | 64,503
Corporation tax | 277,723 | 208,915
Social security and other taxes | 42,122 | 31,474
Other creditors | 103,073 | 73,682
| --------- | ---------
| 459,357 | 378,574
| --------- | ---------