REGISTERED NUMBER: 07983167 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

MEARS AND JACKSON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Mears

REGISTERED OFFICE:

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

REGISTERED NUMBER:

07983167 (England and Wales)

ACCOUNTANTS:

Edwards Chartered Accountants

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

FIXED ASSETS

Tangible assets

4

343,689

330,528

CURRENT ASSETS

Stocks

28,495

16,890

Debtors

5

290,526

137,664

Cash at bank

26,413

189,773

345,434

344,327

CREDITORS

Amounts falling due within one year

6

384,069

295,569

NET CURRENT (LIABILITIES)/ASSETS

(38,635

)

48,758

TOTAL ASSETS LESS CURRENT LIABILITIES

305,054

379,286

CREDITORS

Amounts falling due after more than one year

7

(325,552

)

(365,877

)

PROVISIONS FOR LIABILITIES

-

(9,444

)

NET (LIABILITIES)/ASSETS

(20,498

)

3,965

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(20,598

)

3,865

SHAREHOLDERS' FUNDS

(20,498

)

3,965

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 30 March 2026 and were signed by:

S J Mears - Director

1.	STATUTORY INFORMATION

Mears And Jackson 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

in accordance with the property

Fixtures and fittings

-

15% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 May 2024

and 30 April 2025

7,619

6,293

146,729

DEPRECIATION

At 1 May 2024

6,603

4,606

65,035

Charge for year

254

422

12,255

At 30 April 2025

6,857

5,028

77,290

NET BOOK VALUE

At 30 April 2025

762

1,265

69,439

At 30 April 2024

1,016

1,687

81,694

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

362,741

1,532

524,914

DEPRECIATION

At 1 May 2024

117,241

901

194,386

Charge for year

(26,250

)

158

(13,161

)

At 30 April 2025

90,991

1,059

181,225

NET BOOK VALUE

At 30 April 2025

271,750

473

343,689

At 30 April 2024

245,500

631

330,528

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

12,260

336,421

348,681

DEPRECIATION

At 1 May 2024

2,490

95,421

97,911

Charge for year

1,466

(26,700

)

(25,234

)

At 30 April 2025

3,956

68,721

72,677

NET BOOK VALUE

At 30 April 2025

8,304

267,700

276,004

At 30 April 2024

9,770

241,000

250,770

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

132,301

118,607

Other debtors

158,225

19,057

290,526

137,664

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

78,505

102,365

Hire purchase contracts

54,841

46,368

Trade creditors

91,308

39,648

Taxation and social security

32,681

9,586

Other creditors

126,734

97,602

384,069

295,569

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

216,762

202,246

Hire purchase contracts

108,790

163,631

325,552

365,877

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S J Mears.