REGISTERED NUMBER: 04186485 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

JOHN NOBLE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J L Noble

Mr B Noble

SECRETARY:

Mr B Noble

REGISTERED OFFICE:

Bridge Cottage

Ruswarp

Whitby

North Yorkshire

YO21 1NJ

REGISTERED NUMBER:

04186485 (England and Wales)

FIXED ASSETS

Property, plant and equipment

4

51,579

50,741

CURRENT ASSETS

Inventories

8,067

19,938

Debtors

5

199,534

222,860

Cash at bank

52,040

38,307

259,641

281,105

CREDITORS

Amounts falling due within one year

6

268,758

263,175

NET CURRENT (LIABILITIES)/ASSETS

(9,117

)

17,930

TOTAL ASSETS LESS CURRENT LIABILITIES

42,462

68,671

PROVISIONS FOR LIABILITIES

12,895

12,685

NET ASSETS

29,567

55,986

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

29,267

55,686

SHAREHOLDERS' FUNDS

29,567

55,986

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

Mr J L Noble - Director

Mr B Noble - Director

1.	STATUTORY INFORMATION

John Noble 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The directors have considered the financial resources and commitments of the company and have concluded that there are sufficient resources in place to continue operating for the foreseeable future. The directors therefore consider it appropriate to continue to prepare the accounts on the going concern basis.

Significant judgements and estimates

In preparing the financial statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

Critical judgements in applying the company's policies

No significant judgements have had to be made by management in preparing these financial statements.

Critical accounting estimates and assumptions

The directors do not consider that any estimates or assumptions used in the preparation of these financial statements have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Revenue

Revenue represents goods and services supplied, excluding value added tax. Revenue is recognised to the extent that the company has obtained the right to consideration through its performance and is measured at the fair value of the right to consideration by reference to the relevant stage of completion.

Property, plant and equipment

Items of property, plant and equipment are initially measured at cost. After initial recognition items of property, plant and equipment are measured at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset overs its estimated useful life.

Plant and machinery

- 10% on reducing balance

Fixtures and fittings

- 10% or 33% on reducing balance

Motor vehicles

- 20% on reducing balance

Investment property

Investment property is initially measured at fair value. Changes in fair value at the reporting date are recognised in the profit or loss for the year.

Stocks

Stocks are valued at the lower of cost and net realisable value.

In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of completion.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade, other accounts receivable and payable and loans to related parties.

Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Debt instruments such as loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised costs using the effective interest method.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Leasing commitments

Operating lease rentals are charged against profits of the period to which they relate.

Pension costs and other post-retirement benefits

Payments to defined contribution pension schemes are charged as an expense in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

198,203

9,876

42,112

250,191

Additions

2,869

1,680

3,750

8,299

Disposals

(351

)

(1,902

)

(500

)

(2,753

)

At 31 January 2026

200,721

9,654

45,362

255,737

DEPRECIATION

At 1 February 2025

159,172

8,833

31,445

199,450

Charge for year

4,063

579

2,389

7,031

Eliminated on disposal

(239

)

(1,872

)

(212

)

(2,323

)

At 31 January 2026

162,996

7,540

33,622

204,158

NET BOOK VALUE

At 31 January 2026

37,725

2,114

11,740

51,579

At 31 January 2025

39,031

1,043

10,667

50,741

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

29,997

21,894

Amounts owed by group undertakings

156,882

185,631

Other debtors

12,655

15,335

199,534

222,860

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

11,647

5,800

Taxation and social security

9,961

17,940

Other creditors

247,150

239,435

268,758

263,175

7.	RELATED PARTY DISCLOSURES

A director operates a loan account with the company. At the year end the amount owed to the director was £nil (2025 - £15,986). No interest is charged to the company (2025 - nil).