REGISTERED NUMBER: 04830004 (England and Wales)

Financial Statements

for the Year Ended 31 July 2025

for

J L Lifts Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R A Hill

SECRETARY:

Miss T Tiller

REGISTERED OFFICE:

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

REGISTERED NUMBER:

04830004 (England and Wales)

ACCOUNTANTS:

John Greenall & Co Limited

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

FIXED ASSETS

Tangible assets

4

23,113

20,374

CURRENT ASSETS

Debtors

5

170,960

164,876

Cash at bank

29,987

42,703

200,947

207,579

CREDITORS

Amounts falling due within one year

6

99,761

98,355

NET CURRENT ASSETS

101,186

109,224

TOTAL ASSETS LESS CURRENT LIABILITIES

124,299

129,598

PROVISIONS FOR LIABILITIES

5,316

3,310

NET ASSETS

118,983

126,288

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

118,883

126,188

SHAREHOLDERS' FUNDS

118,983

126,288

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 24 April 2026 and were signed by:

R A Hill - Director

1.	STATUTORY INFORMATION

J L Lifts Ltd 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Computer equipment

-

25% on reducing balance

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.

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 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 August 2024

38,587

8,660

47,247

Additions

5,380

1,990

7,370

At 31 July 2025

43,967

10,650

54,617

DEPRECIATION

At 1 August 2024

20,915

5,958

26,873

Charge for year

3,458

1,173

4,631

At 31 July 2025

24,373

7,131

31,504

NET BOOK VALUE

At 31 July 2025

19,594

3,519

23,113

At 31 July 2024

17,672

2,702

20,374

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

30,950

23,750

Other debtors

140,010

141,126

170,960

164,876

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

5,634

3,902

Taxation and social security

90,352

91,287

Other creditors

3,775

3,166

99,761

98,355