JLW COMMERCIALS LTD

JLW COMMERCIALS LTD
Contents Page
For the year ended 31 August 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

JLW COMMERCIALS LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	9,799	14,861
		9,799	14,861
Current assets
Stocks		5,030	3,780
Debtors		6,528	51,775
Cash at bank and in hand		5,410	3,390
		16,968	58,945
Creditors: amount falling due within one year		(62,054)	(60,272)
Net current assets		(45,086)	(1,327)

Total assets less current liabilities		(35,287)	13,534
Creditors: amount falling due after more than one year		(1,004)	(14,309)
Net assets		(36,291)	(775)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(36,391)	(875)
Shareholders' funds		(36,291)	(775)

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 29 May 2026 and were signed by:

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Jarad-Lee Williams
Director

1

JLW COMMERCIALS LTD
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

JLW COMMERCIALS LTD is a private company, limited by shares, registered in , registration number 12204330, registration address 13 CEFNDON TERRACE, HIRWAUN ABERDARE, CF44 9TE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25 Reducing Balance
Motor Vehicles	20 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 September 2024	7,633	28,774	36,407
Additions	171	-	171
Disposals	-	-	-
At 31 August 2025	7,804	28,774	36,578
Depreciation
At 01 September 2024	5,553	15,993	21,546
Charge for year	1,158	4,075	5,233
On disposals	-	-	-
At 31 August 2025	6,711	20,068	26,779
Net book values
Closing balance as at 31 August 2025	1,093	8,706	9,799
Opening balance as at 01 September 2024	2,080	12,781	14,861

The net book value of Plant and Machinery includes £ 171 in respect of assets leased under finance leases or hire purchase contracts.

2

Registered Number: 12204330

JLW COMMERCIALS LTD

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025