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COMPANY REGISTRATION NUMBER: 10346861

The Joinery Workshop (Kent) Ltd

Filleted Unaudited Financial Statements

30 September 2025

The Joinery Workshop (Kent) Ltd

Financial Statements

Year ended 30 September 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

The Joinery Workshop (Kent) Ltd

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | – | 6,545

Current assets

Debtors | 6 | 43,562 |  | 1,878
Cash at bank and in hand | 2,404 |  | 19,100
| -------- |  | --------
| 45,966 |  | 20,978

Creditors: amounts falling due within one year | 7 | 62,639 |  | 31,415
| -------- |  | --------
Net current liabilities |  | 16,673 | 10,437
|  | -------- | --------
Total assets less current liabilities |  | ( 16,673) | ( 3,892)
|  | -------- | -------
Net liabilities |  | ( 16,673) | ( 3,892)
|  | -------- | -------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | ( 16,675) | ( 3,894)
|  | -------- | -------
Shareholders deficit |  | ( 16,673) | ( 3,892)
|  | -------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The Joinery Workshop (Kent) Ltd

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 30 April 2026 , and are signed on behalf of the board by:

Mrs L J Austin |
Director |

Company registration number: 10346861

The Joinery Workshop (Kent) Ltd

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Workshop Rear of 14 Maynard Road, Wincheap Industrial Estate, Canterbury, CT1 3RH, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
After making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future for at least one year from the date of the financial information. For these reasons they continue to adopt the going concern basis in preparing the company's financial information.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% straight line
| Motor vehicles | - | 20% straight line
| Equipment | - | 20% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 2 ).
5. Tangible assets

| Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 October 2024 | 16,656 | 14,995 | 1,897 | 33,548
Disposals | – | ( 14,995) | – | ( 14,995)
| -------- | -------- | ------- | --------
At 30 September 2025 | 16,656 | – | 1,897 | 18,553
| -------- | -------- | ------- | --------
Depreciation |  |  |  |
At 1 October 2024 | 16,609 | 8,497 | 1,897 | 27,003
Charge for the year | 47 | 250 | – | 297
Disposals | – | ( 8,747) | – | ( 8,747)
| -------- | -------- | ------- | --------
At 30 September 2025 | 16,656 | – | 1,897 | 18,553
| -------- | -------- | ------- | --------
Carrying amount |  |  |  |
At 30 September 2025 | – | – | – | –
| -------- | -------- | ------- | --------
At 30 September 2024 | 47 | 6,498 | – | 6,545
| -------- | -------- | ------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 12,113 | 1,218
Other debtors | 31,449 | 660
| -------- | -------
| 43,562 | 1,878
| -------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 19,166 | 19,583
Corporation tax | – | 5,993
Social security and other taxes | 6,404 | 2,756
Other creditors | 37,069 | 3,083
| -------- | --------
| 62,639 | 31,415
| -------- | --------

8. Related party transactions
At the balance sheet date the company owed the director £169 (2024: £Nil) no interest was charged on this balance.