REGISTERED NUMBER: 10607611 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

JJWT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Rachael Hewson

Anthony John Hewson

REGISTERED OFFICE:

Central Stores

West End

Middleham

Leyburn

North Yorkshire

DL8 4QG

REGISTERED NUMBER:

10607611 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

Unit 4 Beckside Court

Leyburn Business Park

Leyburn

North Yorkshire

DL8 5QA

FIXED ASSETS

Tangible assets

4

76,224

85,357

CURRENT ASSETS

Stocks

31,600

32,400

Debtors

5

9,761

8,779

Cash at bank and in hand

1,719

4,034

43,080

45,213

CREDITORS

Amounts falling due within one year

6

77,531

84,187

NET CURRENT LIABILITIES

(34,451

)

(38,974

)

TOTAL ASSETS LESS CURRENT LIABILITIES

41,773

46,383

CREDITORS

Amounts falling due after more than one year

7

-

(9,037

)

PROVISIONS FOR LIABILITIES

(1,726

)

(2,301

)

NET ASSETS

40,047

35,045

CAPITAL AND RESERVES

Called up share capital

13

13

Profit and loss account

40,034

35,032

40,047

35,045

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 12 May 2026 and were signed on its behalf by:

Anthony John Hewson - Director

1.	STATUTORY INFORMATION

JJWT 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.

Short leasehold

-

in accordance with the property lease

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

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 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.

Hire purchase and leasing commitments

Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases. The benefits of lease incentives are recognised in the profit and loss account over the shorter of the lease period and the period to the next rent review at which the rent is expected to be reset to market rates.

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.

Finance costs of debt

The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

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 15 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

122,077

1,613

37,450

161,140

DEPRECIATION

At 1 October 2024

48,832

1,319

25,632

75,783

Charge for year

6,104

74

2,955

9,133

At 30 September 2025

54,936

1,393

28,587

84,916

NET BOOK VALUE

At 30 September 2025

67,141

220

8,863

76,224

At 30 September 2024

73,245

294

11,818

85,357

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,560

8,600

Other debtors

201

179

9,761

8,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,599

23,252

Trade creditors

23,813

34,436

Taxation and social security

7,525

10,584

Other creditors

30,594

15,915

77,531

84,187

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

9,037

8.	LEASING AGREEMENTS

At 30/09/2025, the company had total commitments under non-cancellable operating leases of £192,666 (2024: £209,666).

9.	SECURED DEBTS

The bank loan and overdraft are secured by a guarantee given by A J and Mrs R Hewson.

The company has a bounce back loan of £8,756 (2024: £19,037) which is unsecured but it is supported by a government guarantee.

10.	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 £375 (2024: £181). Contributions totalling £25 (2024: £15) were payable to the fund at the year end and are included in creditors.