JJL Carpentry Contractors Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12834204 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

JJL Carpentry Contractors Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

L A White

J T White

J P White

REGISTERED OFFICE:

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

REGISTERED NUMBER:

12834204 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Starling Bank

5th Floor

London Fruit & Wool Exchange

1 Duval Square

London

E1 6PW

FIXED ASSETS

Tangible assets

4

41,841

55,364

CURRENT ASSETS

Stocks

4,000

20,032

Debtors

5

653,054

503,212

Cash at bank

5,540

35,783

662,594

559,027

CREDITORS

Amounts falling due within one year

6

128,082

86,902

NET CURRENT ASSETS

534,512

472,125

TOTAL ASSETS LESS CURRENT
LIABILITIES

576,353

527,489

CREDITORS

Amounts falling due after more than one
year

7

(21,805

)

(28,184

)

PROVISIONS FOR LIABILITIES

(10,460

)

(13,841

)

NET ASSETS

544,088

485,464

CAPITAL AND RESERVES

Called up share capital

3

Retained earnings

544,085

485,461

SHAREHOLDERS' FUNDS

544,088

485,464

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

L A White - Director

J T White - Director

J P White - Director

1.	STATUTORY INFORMATION

JJL Carpentry Contractors 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

Cost

At 1 September 2024

14,763

70,918

1,821

87,502

Additions

2,187

-

1,457

3,644

Disposals

(5,763

)

-

(5,763

)

At 31 August 2025

11,187

70,918

3,278

85,383

Depreciation

At 1 September 2024

5,154

25,808

1,176

32,138

Charge for year

2,360

11,278

832

14,470

Eliminated on disposal

(3,066

)

-

(3,066

)

At 31 August 2025

4,448

37,086

2,008

43,542

Net book value

At 31 August 2025

6,739

33,832

1,270

41,841

At 31 August 2024

9,609

45,110

645

55,364

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 September 2024

and 31 August 2025

36,500

Depreciation

At 1 September 2024

3,802

Charge for year

8,175

At 31 August 2025

11,977

Net book value

At 31 August 2025

24,523

At 31 August 2024

32,698

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

Trade debtors

60,624

28,264

Other debtors

592,430

474,948

653,054

503,212

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

Hire purchase contracts

6,379

Trade creditors

13,040

1,817

Taxation and social security

62,948

38,364

Other creditors

45,715

40,342

128,082

86,902

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/8/25

31/8/24

£

Hire purchase contracts

21,805

28,184

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31/8/25

31/8/24

£

J T White

Balance outstanding at start of year

-

Amounts advanced

16,941

-

Amounts repaid

(2,570

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

14,371

-

The above loan to the director, included within other debtors, has no fixed repayment terms. Interest of £354 was charged during the year at the HMRC official rates of interest.

9.	RELATED PARTY DISCLOSURES

JJL Property Management Limited

Company under common control

The company has loaned funds to JJL Property Management Limited. At 31 August 2025, the company was owed £482,611 (2024 - £418,705) by JJL Property Management Limited. The loan is interest free and has no fixed repayment terms.

L A White

Director

A loan exists between the company and the director L A White. At 31 August 2025, the company owed the director £12,567 (2024 - £13,124). The loan is interest free and has no fixed repayment terms.