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Company No: 00477069 (England and Wales)

# J L WRIGHT LIMITED

### Unaudited Financial Statements
For the financial year ended 31 October 2025
Pages for filing with the registrar

J L WRIGHT LIMITED

## Unaudited Financial Statements

For the financial year ended 31 October 2025

Contents

J L WRIGHT LIMITED

## COMPANY INFORMATION

For the financial year ended 31 October 2025
J L WRIGHT LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 October 2025

Directors | Miss P L Wright
| S C M Wright
| J P Wright

Secretary | Mrs J E Wright

Registered office | Buckland Farm
| Cliffe
| Rochester
| Kent
| ME3 7RT
| United Kingdom

Company number | 00477069 (England and Wales)

Accountant | Kreston Reeves LLP
| 2nd Floor, Maritime Place
| Quayside
| Chatham Maritime
| Chatham
| Kent
| ME4 4QZ

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF J L WRIGHT LIMITED

For the financial year ended 31 October 2025

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF J L WRIGHT LIMITED (continued)

For the financial year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J L Wright Limited for the financial year ended 31 October 2025 which comprise the Balance Sheet and the related notes 1 to 6 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of J L Wright Limited, as a body, in accordance with the terms of our engagement letter dated 15 May 2024. Our work has been undertaken solely to prepare for your approval the financial statements of J L Wright Limited and state those matters that we have agreed to state to the Board of Directors of J L Wright Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J L Wright Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that J L Wright Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J L Wright Limited. You consider that J L Wright Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of J L Wright Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

2nd Floor, Maritime Place
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QZ

06 May 2026

J L WRIGHT LIMITED

## BALANCE SHEET

As at 31 October 2025
J L WRIGHT LIMITED

## BALANCE SHEET (continued)

As at 31 October 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 44,399 |  | 45,384
|  | 44,399 |  | 45,384
Current assets |  |  |  |
Stocks |  | 500 |  | 500
Debtors | 4 | 10,727 |  | 10,792
Cash at bank and in hand |  | 26,919 |  | 22,864
|  | 38,146 |  | 34,156
Creditors: amounts falling due within one year | 5 | ( 14,072) |  | ( 14,222)
Net current assets |  | 24,074 |  | 19,934
Total assets less current liabilities |  | 68,473 |  | 65,318
Net assets |  | 68,473 |  | 65,318
Capital and reserves |  |  |  |
Called-up share capital | 6 | 12,988 |  | 12,988
Profit and loss account |  | 55,485 |  | 52,330
Total shareholders' funds |  | 68,473 |  | 65,318

For the financial year ending 31 October 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of J L Wright Limited (registered number: 00477069) were approved and authorised for issue by the Board of Directors on 06 May 2026. They were signed on its behalf by:

S C M Wright Director |

J L WRIGHT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025
J L WRIGHT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

J L Wright Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Buckland Farm, Cliffe, Rochester, Kent, ME3 7RT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 10 % reducing balance
Plant and machinery | 15 % reducing balance
Vehicles | 25 % reducing balance
Office equipment | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 November 2024 | 112,356 |  | 95,522 |  | 70,228 |  | 1,982 |  | 280,088
At 31 October 2025 | 112,356 |  | 95,522 |  | 70,228 |  | 1,982 |  | 280,088
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 November 2024 | 73,366 |  | 89,786 |  | 69,960 |  | 1,592 |  | 234,704
Charge for the financial year | 0 |  | 860 |  | 67 |  | 58 |  | 985
At 31 October 2025 | 73,366 |  | 90,646 |  | 70,027 |  | 1,650 |  | 235,689
Net book value |  |  |  |  |  |  |  |  |
At 31 October 2025 | 38,990 |  | 4,876 |  | 201 |  | 332 |  | 44,399
At 31 October 2024 | 38,990 |  | 5,736 |  | 268 |  | 390 |  | 45,384

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 10,727 |  | 10,792

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 14,072 |  | 14,222

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
12,888 Ordinary shares of £ 1.00 each | 12,888 |  | 12,888
100 'A' ordinary shares of £ 1.00 each | 100 |  | 100
| 12,988 |  | 12,988