REGISTERED NUMBER: 13014589 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

DR JACQUES & SON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Jonathan Jacques

Gillian Margaret Jacques

Gillian Kerr Jacques

REGISTERED OFFICE:

Park Farm 86 South Cliff Road

Kirton Lindsey

Gainsborough

United Kingdom

DN21 4HU

REGISTERED NUMBER:

13014589 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

16 Omega Business Village

Thurston Road

Northallerton

North Yorkshire

DL6 2NJ

FIXED ASSETS

Tangible assets

4

565,361

690,424

CURRENT ASSETS

Stocks

217,465

308,257

Debtors

5

1,863

7,126

Prepayments and accrued income

16,412

17,209

Cash at bank

42,235

37,485

277,975

370,077

CREDITORS

Amounts falling due within one year

6

828,564

959,030

NET CURRENT LIABILITIES

(550,589

)

(588,953

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,772

101,471

PROVISIONS FOR LIABILITIES

113,368

135,018

NET LIABILITIES

(98,596

)

(33,547

)

CAPITAL AND RESERVES

Called up share capital

102

102

Profit and loss account

(98,698

)

(33,649

)

(98,596

)

(33,547

)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Jonathan Jacques - Director

1.	STATUTORY INFORMATION

Dr Jacques & Son 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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance and 20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Government grants

Grants receivable in relation to profit and loss expenditure are credited to the profit and loss in the year for which they relate.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Biological assets, living plants and animals, are included at the lower of cost and estimated selling price less costs to sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Income recognition

Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

1,433,496

3,781

22,750

1,460,027

Additions

23,832

-

-

23,832

At 30 September 2025

1,457,328

3,781

22,750

1,483,859

DEPRECIATION

At 1 October 2024

753,555

1,577

14,471

769,603

Charge for year

146,494

331

2,070

148,895

At 30 September 2025

900,049

1,908

16,541

918,498

NET BOOK VALUE

At 30 September 2025

557,279

1,873

6,209

565,361

At 30 September 2024

679,941

2,204

8,279

690,424

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

714

4,109

Other debtors

1,149

3,017

1,863

7,126

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10,643

-

Taxation and social security

747

623

Other creditors

817,174

958,407

828,564

959,030

7.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £897 (2024: £nil). Contributions totalling £96 (2024: £nil) were payable to the fund at the year end and are included in creditors.