Johnsons' Joinery Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04509288 (England and Wales)

Financial Statements

for the Period 1 September 2024 to 30 September 2025

for

Johnsons' Joinery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S A Johnson

SECRETARY:

P M Johnson

REGISTERED OFFICE:

Suites 5 & 6, The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

04509288 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

2,660

3,213

2,660

3,213

CURRENT ASSETS

Stocks

-

400

Debtors

6

1,667

1,958

Cash at bank

1,039

10,851

2,706

13,209

CREDITORS

Amounts falling due within one year

7

5,882

13,772

NET CURRENT LIABILITIES

(3,176

)

(563

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(516

)

2,650

PROVISIONS FOR LIABILITIES

8

-

585

NET (LIABILITIES)/ASSETS

(516

)

2,065

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

(616

)

1,965

SHAREHOLDERS' FUNDS

(516

)

2,065

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 June 2026 and were signed by:

S A Johnson - Director

1.	STATUTORY INFORMATION

Johnsons' Joinery Limited 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 2002, is being amortised evenly over its estimated useful life of ten 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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 30 September 2025

50,000

AMORTISATION

At 1 September 2024

and 30 September 2025

50,000

NET BOOK VALUE

At 30 September 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 September 2024

and 30 September 2025

5,480

7,194

499

13,173

DEPRECIATION

At 1 September 2024

5,112

4,570

278

9,960

Charge for period

68

464

21

553

At 30 September 2025

5,180

5,034

299

10,513

NET BOOK VALUE

At 30 September 2025

300

2,160

200

2,660

At 31 August 2024

368

2,624

221

3,213

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.8.24

£

Trade debtors

-

985

Tax

1,081

-

Prepayments

586

973

1,667

1,958

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.8.24

£

Trade creditors

281

972

Social security and other taxes

-

795

Directors' current accounts

4,401

11,002

Accrued expenses

1,200

1,003

5,882

13,772

8.	PROVISIONS FOR LIABILITIES

30.9.25

31.8.24

£

Deferred tax

-

585

Deferred

tax

£

Balance at 1 September 2024

585

Credit to Statement of Income and Retained Earnings during
period

(585

)

Balance at 30 September 2025

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

31.8.24

value:

£

100

Ordinary

£1

100

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S A Johnson.