J D Upholstery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05195430

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,936		10,562

			8,936		10,562
CURRENT ASSETS
Stocks	5	5,176		5,176
Debtors	6	38,360		46,658
Cash at bank and in hand		29,318		78,023

		72,854		129,857
Creditors: Amounts Falling Due Within One Year	7	(9,877 )		(23,163 )

NET CURRENT ASSETS (LIABILITIES)			62,977		106,694

TOTAL ASSETS LESS CURRENT LIABILITIES			71,913		117,256

Creditors: Amounts Falling Due After More Than One Year	8		(4,583 )		(9,583 )

NET ASSETS			67,330		107,673

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			67,230		107,573

SHAREHOLDERS' FUNDS			67,330		107,673

Page 1

Page 2

J D Upholstery Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jason Bartley

Director

15th May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J D Upholstery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05195430 . The registered office is Redhill Farm, Redhill Road, Kings Norton, Birmingham, B38 9EN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	25% Straight Line Method

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

J D Upholstery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	15,562	11,911	14,330	1,420	43,223
Additions	-	-	-	150	150

As at 31 August 2025	15,562	11,911	14,330	1,570	43,373

Depreciation
As at 1 September 2024	10,422	11,257	10,075	907	32,661
Provided during the period	771	164	638	203	1,776

As at 31 August 2025	11,193	11,421	10,713	1,110	34,437

Net Book Value
As at 31 August 2025	4,369	490	3,617	460	8,936

As at 1 September 2024	5,140	654	4,255	513	10,562

5. Stocks

	2025	2024
	£	£
Finished goods	5,176	5,176

Page 4

Page 5

J D Upholstery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	29,350	35,890
Prepayments and accrued income	168	4,582
Other debtors	5,477	-
Director's loan account	2,516	6,186

	37,511	46,658
Due after more than one year
Corporation tax recoverable assets	849	-

	38,360	46,658

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,434	4,382
Corporation tax	861	8,583
Other taxes and social security	293	289
VAT	5,042	9,662
Other creditors	247	247

	9,877	23,163

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	4,583	9,583

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Pension Commitments

The company operates a defined contribution pension scheme for staff. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £246.80 (PY £246.80) were due to the fund. They are included in Other Creditors.

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mr Jason Bartley	4,203	55,331	56,019	-	3,516

The above loan is unsecured, interest free and repayable on demand.

Page 5