IRIS Accounts Production v26.1.0.640 15125516 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh151255162024-09-30151255162025-09-30151255162024-10-012025-09-30151255162023-09-07151255162023-09-082024-09-30151255162024-09-3015125516ns15:EnglandWales2024-10-012025-09-3015125516ns14:PoundSterling2024-10-012025-09-3015125516ns10:Director12024-10-012025-09-3015125516ns10:Director22024-10-012025-09-3015125516ns10:PrivateLimitedCompanyLtd2024-10-012025-09-3015125516ns10:SmallEntities2024-10-012025-09-3015125516ns10:AuditExempt-NoAccountantsReport2024-10-012025-09-3015125516ns10:SmallCompaniesRegimeForDirectorsReport2024-10-012025-09-3015125516ns10:SmallCompaniesRegimeForAccounts2024-10-012025-09-3015125516ns10:FullAccounts2024-10-012025-09-301512551612024-10-012025-09-3015125516ns10:RegisteredOffice2024-10-012025-09-3015125516ns5:CurrentFinancialInstruments2025-09-3015125516ns5:CurrentFinancialInstruments2024-09-3015125516ns5:ShareCapital2025-09-3015125516ns5:ShareCapital2024-09-3015125516ns5:RetainedEarningsAccumulatedLosses2025-09-3015125516ns5:RetainedEarningsAccumulatedLosses2024-09-3015125516ns5:NetGoodwill2024-10-012025-09-3015125516ns5:IntangibleAssetsOtherThanGoodwill2024-10-012025-09-3015125516ns5:PlantMachinery2024-10-012025-09-3015125516ns5:MotorVehicles2024-10-012025-09-3015125516ns5:ComputerEquipment2024-10-012025-09-3015125516ns5:NetGoodwill2024-09-3015125516ns5:NetGoodwill2025-09-3015125516ns5:NetGoodwill2024-09-3015125516ns5:PlantMachinery2024-09-3015125516ns5:MotorVehicles2024-09-3015125516ns5:ComputerEquipment2024-09-3015125516ns5:PlantMachinery2025-09-3015125516ns5:MotorVehicles2025-09-3015125516ns5:ComputerEquipment2025-09-3015125516ns5:PlantMachinery2024-09-3015125516ns5:MotorVehicles2024-09-3015125516ns5:ComputerEquipment2024-09-3015125516ns5:WithinOneYearns5:CurrentFinancialInstruments2025-09-3015125516ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-30
REGISTERED NUMBER: 15125516 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

J LINING LTD
J LINING LTD (REGISTERED NUMBER: 15125516)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J LINING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: James Flanagan
Jack FLANAGAN





REGISTERED OFFICE: 62 STAKES ROAD
WATERLOOVILLE
Hampshire
PO7 5NT





REGISTERED NUMBER: 15125516 (England and Wales)





ACCOUNTANTS: Landi Accounting Limited
62 Stakes Road
Purbrook
Waterlooville
Hampshire
PO7 5NT
Page 1
J LINING LTD (REGISTERED NUMBER: 15125516)

BALANCE SHEET
30 SEPTEMBER 2025

30.9.25 30.9.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,800 5,400
Tangible assets 5 54,907 64,977
59,707 70,377

CURRENT ASSETS
Debtors 6 84,380 118,936
Cash at bank 55,270 92,369
139,650 211,305
CREDITORS
Amounts falling due within one year 7 19,922 92,890
NET CURRENT ASSETS 119,728 118,415
TOTAL ASSETS LESS CURRENT
LIABILITIES
179,435
188,792

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 179,433 188,790
179,435 188,792

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 notes form part of these financial statements

Page 2 continued...
J LINING LTD (REGISTERED NUMBER: 15125516)

BALANCE SHEET - continued
30 SEPTEMBER 2025


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 5 June 2026 and were signed on its behalf by:




James Flanagan - Director



Jack FLANAGAN - Director


The notes form part of these financial statements

Page 3
J LINING LTD (REGISTERED NUMBER: 15125516)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

J LINING LTD 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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 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.

Page 4 continued...
J LINING LTD (REGISTERED NUMBER: 15125516)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES - continued

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 4 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 6,000
AMORTISATION
At 1 October 2024 600
Amortisation for year 600
At 30 September 2025 1,200
NET BOOK VALUE
At 30 September 2025 4,800
At 30 September 2024 5,400

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2024 29,775 40,790 3,253 73,818
Additions 2,510 5,895 1,250 9,655
At 30 September 2025 32,285 46,685 4,503 83,473
DEPRECIATION
At 1 October 2024 5,704 2,500 637 8,841
Charge for year 7,477 10,934 1,314 19,725
At 30 September 2025 13,181 13,434 1,951 28,566
NET BOOK VALUE
At 30 September 2025 19,104 33,251 2,552 54,907
At 30 September 2024 24,071 38,290 2,616 64,977

Page 5 continued...
J LINING LTD (REGISTERED NUMBER: 15125516)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade debtors 51,534 62,634
Other debtors 32,846 56,302
84,380 118,936

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade creditors 1,140 26,789
Taxation and social security 17,135 41,648
Other creditors 1,647 24,453
19,922 92,890

Page 6