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Company Registration No. 04998917 (England and Wales)
J & S Commercial Van Sales Ltd Unaudited accounts for the year ended 31 December 2025
J & S Commercial Van Sales Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
J & S Commercial Van Sales Ltd Company Information for the year ended 31 December 2025
Directors
N Scott B Scott
Company Number
04998917 (England and Wales)
Registered Office
Suite 212 Oakland House 21 Hope Carr Road Leigh, Wigan Wigan WN7 3ET United Kingdom
Accountants
HHK Accountancy Services Ltd Suite 212 Oakland House 21 Hope Carr Road Leigh, Wigan WN7 3ET
- 3 -
J & S Commercial Van Sales Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
668,012 
622,988 
Current assets
Inventories
841,003 
781,672 
Debtors
5
175,310 
209,619 
Cash at bank and in hand
- 
67,456 
1,016,313 
1,058,747 
Creditors: amounts falling due within one year
6
(115,383)
(43,105)
Net current assets
900,930 
1,015,642 
Total assets less current liabilities
1,568,942 
1,638,630 
Creditors: amounts falling due after more than one year
7
(58,326)
(108,330)
Provisions for liabilities
Deferred tax
(1,711)
(1,711)
Net assets
1,508,905 
1,528,589 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,508,805 
1,528,489 
Shareholders' funds
1,508,905 
1,528,589 
For the year ending 31 December 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 4 February 2026 and were signed on its behalf by
N Scott Director Company Registration No. 04998917
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J & S Commercial Van Sales Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
J & S Commercial Van Sales Ltd is a private company, limited by shares, registered in England and Wales, registration number 04998917. The registered office is Suite 212 Oakland House, 21 Hope Carr Road, Leigh, Wigan, Wigan, WN7 3ET, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Land & buildings
2% straight line
Plant & machinery
15% reducing balance
Fixtures & fittings
25% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At valuation 
At cost 
At cost 
At cost 
At 1 January 2025
605,000 
8,235 
43,060 
42,255 
698,550 
Additions
- 
275 
316 
1,455 
2,046 
Revaluations
90,000 
- 
- 
- 
90,000 
Disposals
- 
- 
(38,550)
- 
(38,550)
At 31 December 2025
695,000 
8,510 
4,826 
43,710 
752,046 
Depreciation
At 1 January 2025
31,101 
3,467 
5,249 
35,745 
75,562 
Charge for the year
10,367 
749 
6,330 
1,105 
18,551 
On disposals
- 
- 
(10,079)
- 
(10,079)
At 31 December 2025
41,468 
4,216 
1,500 
36,850 
84,034 
Net book value
At 31 December 2025
653,532 
4,294 
3,326 
6,860 
668,012 
At 31 December 2024
573,899 
4,768 
37,811 
6,510 
622,988 
- 5 -
J & S Commercial Van Sales Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
(40,160)
- 
Amounts due from group undertakings etc.
197,752 
196,252 
Accrued income and prepayments
13,396 
9,045 
Other debtors
4,322 
4,322 
175,310 
209,619 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
75,868 
- 
VAT
18,105 
24,717 
Trade creditors
10,432 
9,199 
Taxes and social security
7,310 
6,900 
Loans from directors
(191)
289 
Accruals
3,859 
2,000 
115,383 
43,105 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
58,326 
108,330 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -