J Lawes Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06856012

J Lawes Limited

Unaudited financial statements

31 December 2025

J Lawes Limited

Statement of financial position

31 December 2025

	31 Dec 25		30 Sep 24
Note	£	£	£	£

Fixed assets

Tangible assets	5		183,175		260,685

Current assets

Stocks		340,840	340,840
Debtors	6	106,154	105,068
Cash at bank and in hand		290,824	230,818
		---------	---------
		737,818	676,726

Creditors: Amounts falling due within one year	7	( 422,924)		( 434,624)
		---------		---------
Net current assets			314,894		242,102
			---------		---------
Total assets less current liabilities			498,069		502,787

Provisions

Taxation including deferred tax	( 45,554)	( 65,171)
	---------	---------
Net assets	452,515	437,616
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	452,415	437,516
	---------	---------
Shareholders funds	452,515	437,616
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

J Lawes Limited

Statement of financial position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 2 June 2026 , and are signed on behalf of the board by:

L Lawes

Director

Company registration number: 06856012

J Lawes Limited

Notes to the financial statements

Period from 1 October 2024 to 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is First Floor Suite, 2 Hillside Business Park, Bury St Edmunds, Suffolk, IP32 7EA. The company's trading address is Finbows Yard, Station Road, Bacton, Stowmarket, Suffolk, IP14 4NH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Museum	-	Over 50 years
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

4. Employee numbers

The average number of employees during the period was 32 (2024: 32 ).

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 October 2024	476,731	70,399	547,130
Additions	–	8,503	8,503
Disposals	( 42,175)	–	( 42,175)
	---------	-------	---------
At 31 December 2025	434,556	78,902	513,458
	---------	-------	---------
Depreciation
At 1 October 2024	246,393	40,052	286,445
Charge for the period	70,405	10,565	80,970
Disposals	( 37,132)	–	( 37,132)
	---------	-------	---------
At 31 December 2025	279,666	50,617	330,283
	---------	-------	---------
Carrying amount
At 31 December 2025	154,890	28,285	183,175
	---------	-------	---------
At 30 September 2024	230,338	30,347	260,685
	---------	-------	---------

6. Debtors

	31 Dec 25	30 Sep 24
	£	£
Trade debtors	40,324	59,635
Other debtors	65,830	45,433
	---------	---------
	106,154	105,068
	---------	---------

7. Creditors: Amounts falling due within one year

	31 Dec 25	30 Sep 24
	£	£
Trade creditors	104,074	160,212
Amounts owed to group undertakings and undertakings in which the company has a participating interest	147,423	171,448
Social security and other taxes	139,953	24,650
Other creditors	31,474	78,314
	---------	---------
	422,924	434,624
	---------	---------

Obligations under hire purchase agreements amounting to £Nil (2024: £30,458) are secured on the assets concerned. At the reporting date, the Company had an outstanding loan balance of £147,423 due to group companies. The loan is interest-free, unsecured, and repayable on demand.