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Company Registration No. 05536354 (England and Wales)
J. E. Adams Limited Unaudited accounts for the year ended 5 April 2026
J. E. Adams Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J. E. Adams Limited Company Information for the year ended 5 April 2026
Director
Jane Adams
Company Number
05536354 (England and Wales)
Registered Office
41 Fore Street St Just Cornwall TR19 7LJ England
Accountants
Darroch Accountancy Ltd 9 Old Foundry Close St Just Cornwall TR19 7QS
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J. E. Adams Limited Statement of financial position as at 5 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
1,509
1,673
Current assets
Inventories
5
4,760
3,900
Cash at bank and in hand
2
2
4,762
3,902
Creditors: amounts falling due within one year
6
(69,702)
(62,525)
Net current liabilities
(64,940)
(58,623)
Total assets less current liabilities
(63,431)
(56,950)
Creditors: amounts falling due after more than one year
7
-
(1,719)
Provisions for liabilities
Deferred tax
8
(287)
(318)
Net liabilities
(63,718)
(58,987)
Capital and reserves
Called up share capital
9
10
10
Profit and loss account
(63,728)
(58,997)
Shareholders' funds
(63,718)
(58,987)
For the year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 April 2026 and were signed on its behalf by
Jane Adams Director Company Registration No. 05536354
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J. E. Adams Limited Notes to the Accounts for the year ended 5 April 2026
1
Statutory information
J. E. Adams Limited is a private company, limited by shares, registered in England and Wales, registration number 05536354. The registered office is 41 Fore Street, St Just, Cornwall, TR19 7LJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% reducing balance
Computer equipment
33% reducing balance
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 6 April 2025
4,213
1,371
5,584
Additions
-
300
300
At 5 April 2026
4,213
1,671
5,884
Depreciation
At 6 April 2025
3,170
741
3,911
Charge for the year
157
307
464
At 5 April 2026
3,327
1,048
4,375
Net book value
At 5 April 2026
886
623
1,509
At 5 April 2025
1,043
630
1,673
5
Inventories
2026
2025
£
£
Finished goods
4,760
3,900
4,760
3,900
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J. E. Adams Limited Notes to the Accounts for the year ended 5 April 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
3,603
3,646
Other creditors
4,347
4,245
Loans from directors
61,352
54,234
Accruals
400
400
69,702
62,525
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
1,719
8
Deferred taxation
2026
2025
£
£
Accelerated capital allowances
287
318
2026
2025
£
£
Provision at start of year
318
-
(Credited)/charged to the profit and loss account
(31)
318
Provision at end of year
287
318
9
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10
10
10
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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