J S Blyth & Sons Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4693107

J S Blyth & Sons Limited

Filleted Unaudited Financial Statements

For the Year Ended

30 September 2025

J S Blyth & Sons Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	4		18,000	21,600

Current Assets

Debtors	5	11,980	9,880
Cash at bank and in hand		–	167
		---------	---------
		11,980	10,047

Creditors: amounts falling due within one year	6	32,904		32,891
		---------		---------
Net Current Liabilities			20,924	22,844
			---------	---------
Total Assets Less Current Liabilities			( 2,924)	( 1,244)
			-------	-------

J S Blyth & Sons Limited

Statement of Financial Position (continued)

30 September 2025

	2025		2024
Note	£	£	£

Capital and Reserves

Called up share capital	8,000	8,000
Profit and loss account	( 10,924)	( 9,244)
	---------	-------
Shareholder Deficit	( 2,924)	( 1,244)
	---------	-------

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 year ending 30th September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year 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 .

These financial statements were approved by the board of directors and authorised for issue on 11 June 2026 , and are signed on behalf of the board by:

J R S Blyth	Mrs. R Forshaw
Director	Director

Company registration number: 4693107

J S Blyth & Sons Limited

Notes to the Financial Statements

Year Ended 30th September 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 Fen Cottage, Wick Lane, Ardleigh, Colchester, Essex, CO7 7RE.

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.

Revenue Recognition

The turnover shown in the profit and loss account represents the Single Farm Payment Scheme and rents receivable.

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:

	Plant and machinery	-	10% straight line

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial Instruments

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 entity after deducting all of its financial liabilities.

4. Tangible Assets

	Plant and machinery	Total
	£	£
Cost
At 1st October 2024 and 30th September 2025	36,000	36,000
	---------	---------
Depreciation
At 1st October 2024	14,400	14,400
Charge for the year	3,600	3,600
	---------	---------
At 30th September 2025	18,000	18,000
	---------	---------
Carrying amount
At 30th September 2025	18,000	18,000
	---------	---------
At 30th September 2024	21,600	21,600
	---------	---------

5. Debtors

	2025	2024
	£	£
Trade debtors	3,980	1,880
Other debtors	8,000	8,000
	---------	-------
	11,980	9,880
	---------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	234	–
Other creditors	32,670	32,891
	---------	---------
	32,904	32,891
	---------	---------