Company Registration No. 10577906 (England and Wales)
JD MOTORS LTD
Unaudited accounts
for the year ended 31 January 2026
JD MOTORS LTD
Statement of financial position
as at 31 January 2026
Tangible assets
6,409
4,686
Cash at bank and in hand
5,016
11,492
Creditors: amounts falling due within one year
(23,334)
(16,337)
Net current (liabilities)/assets
(13,288)
1,478
Total assets less current liabilities
(6,879)
6,164
Provisions for liabilities
Net (liabilities)/assets
(8,097)
5,244
Called up share capital
1
1
Profit and loss account
(8,098)
5,243
Shareholders' funds
(8,097)
5,244
For the year ending 31 January 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 his 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
MR J DERRY
Director
Company Registration No. 10577906
JD MOTORS LTD
Notes to the Accounts
for the year ended 31 January 2026
JD MOTORS LTD is a private company, limited by shares, registered in England and Wales, registration number 10577906. The registered office is 24 ASHTON ROAD, WOKINGHAM, BERKSHIRE, RG41 1HL, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. There were no material departures from that standard.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
25% on cost
Motor vehicles
25% on reducing balance
Computer equipment
50% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
JD MOTORS LTD
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2025
4,007
4,550
2,222
1,849
12,628
Additions
2,525
-
1,537
494
4,556
At 31 January 2026
6,532
4,550
3,759
2,343
17,184
At 1 February 2025
2,604
3,053
1,197
1,088
7,942
Charge for the year
1,633
374
512
314
2,833
At 31 January 2026
4,237
3,427
1,709
1,402
10,775
At 31 January 2026
2,295
1,123
2,050
941
6,409
At 31 January 2025
1,403
1,497
1,025
761
4,686
Amounts falling due within one year
Accrued income and prepayments
1,916
1,802
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
8,815
1,485
Taxes and social security
9,123
9,506
Loans from directors
47
47
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
During the year, there an amount outstanding of £47 was due to the director from the company (2023 - £47 due from director). This is loan is repayable on demand.
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).