REGISTERED NUMBER: 07783216 (England and Wales)

J&S Autos (Northampton) Limited

Unaudited Financial Statements

for the Year Ended 30th November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J C Yirrell

REGISTERED OFFICE:

Unit 2

Horsley Road

Kingsthorpe

Northampton

NN2 6LJ

REGISTERED NUMBER:

07783216 (England and Wales)

ACCOUNTANTS:

Tobutt & Co

132 Northampton Lane North

Moulton

Northampton

NN3 7QW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

722,959

702,215

722,959

702,215

CURRENT ASSETS

Stocks

13,500

2,000

Debtors

6

38,016

29,743

Cash at bank and in hand

114,943

129,991

166,459

161,734

CREDITORS

Amounts falling due within one year

7

50,412

33,421

NET CURRENT ASSETS

116,047

128,313

TOTAL ASSETS LESS CURRENT LIABILITIES

839,006

830,528

CREDITORS

Amounts falling due after more than one year

8

4,167

14,167

NET ASSETS

834,839

816,361

CAPITAL AND RESERVES

Called up share capital

9

100

100

Revaluation reserve

10

468,791

428,621

Retained earnings

10

365,948

387,640

SHAREHOLDERS' FUNDS

834,839

816,361

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 20th April 2026 and were signed by:

J C Yirrell - Director

1.	STATUTORY INFORMATION

J&S Autos (Northampton) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of seven years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

in accordance with the property

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st December 2024

and 30th November 2025

30,000

AMORTISATION

At 1st December 2024

and 30th November 2025

30,000

NET BOOK VALUE

At 30th November 2025

-

At 30th November 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1st December 2024

700,000

29,048

164,233

2,060

895,341

Additions

-

172

-

-

172

At 30th November 2025

700,000

29,220

164,233

2,060

895,513

DEPRECIATION

At 1st December 2024

28,000

25,831

137,235

2,060

193,126

Charge for year

-

678

6,750

-

7,428

Revaluation adjustments

(28,000

)

-

-

-

(28,000

)

At 30th November 2025

-

26,509

143,985

2,060

172,554

NET BOOK VALUE

At 30th November 2025

700,000

2,711

20,248

-

722,959

At 30th November 2024

672,000

3,217

26,998

-

702,215

Cost or valuation at 30th November 2025 is represented by:

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2022

395,771

-

-

-

395,771

Cost

304,229

29,220

164,233

2,060

499,742

700,000

29,220

164,233

2,060

895,513

If land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

304,229

304,229

Aggregate depreciation

73,020

66,935

Freehold land and buildings were valued on an open market basis on 30th November 2025 by the company director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,152

19,541

Other debtors

11,864

10,202

38,016

29,743

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

7,846

4,421

Taxation and social security

26,861

16,490

Other creditors

5,705

2,510

50,412

33,421

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

4,167

14,167

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1st December 2024

387,640

428,621

816,261

Profit for the year

23,478

23,478

Dividends

(33,000

)

(33,000

)

Transfer

(12,170

)

40,170

28,000

At 30th November 2025

365,948

468,791

834,739

11.	RELATED PARTY DISCLOSURES

At the year end date Mr J C Yirrell owed the company £9,863 (2023 - £9,331). This amount is included within other debtors and was repaid in full within nine months of the year end date.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is J C Yirrell.