REGISTERED NUMBER: 06862222 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

The Joiners (Leicester) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Fitzpatrick

T Fitzpatrick

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

BUSINESS ADDRESS:

The George

Harborough Road

Great Oxendon

Market Harborough

Leicestershire

LE16 8NA

REGISTERED NUMBER:

06862222 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Intangible assets

4

43,200

50,400

Tangible assets

5

93,977

102,304

137,177

152,704

CURRENT ASSETS

Stocks

7,500

7,500

Debtors

6

263,506

263,542

Cash at bank

75,367

49,576

346,373

320,618

CREDITORS

Amounts falling due within one year

7

326,647

334,783

NET CURRENT ASSETS/(LIABILITIES)

19,726

(14,165

)

TOTAL ASSETS LESS CURRENT LIABILITIES

156,903

138,539

PROVISIONS FOR LIABILITIES

11,879

12,278

NET ASSETS

145,024

126,261

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

144,924

126,161

SHAREHOLDERS' FUNDS

145,024

126,261

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

S Fitzpatrick - Director

1.	STATUTORY INFORMATION

The Joiners (Leicester) 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% 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 Statement of Income and Retained Earnings, 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

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 23 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

87,000

AMORTISATION

At 1 October 2024

36,600

Amortisation for year

7,200

At 30 September 2025

43,800

NET BOOK VALUE

At 30 September 2025

43,200

At 30 September 2024

50,400

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

71,434

65,567

85,994

1,424

224,419

Additions

-

-

6,124

-

6,124

At 30 September 2025

71,434

65,567

92,118

1,424

230,543

DEPRECIATION

At 1 October 2024

18,243

65,185

37,505

1,182

122,115

Charge for year

6,730

191

7,470

60

14,451

At 30 September 2025

24,973

65,376

44,975

1,242

136,566

NET BOOK VALUE

At 30 September 2025

46,461

191

47,143

182

93,977

At 30 September 2024

53,191

382

48,489

242

102,304

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

768

-

Other debtors

262,738

263,542

263,506

263,542

Other debtors includes prepayments and accrued income of £582 (2024 - £558).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

20,862

27,086

Taxation and social security

51,792

49,187

Other creditors

253,993

258,510

326,647

334,783

Other creditors includes accruals and deferred income of £2,734 (2024 - £7,189).