REGISTERED NUMBER: 06990741 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

JAMES CRITCHLEY LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

DIRECTORS:

Mr J S Critchley BDS (Wales)

Mrs D L Critchley

SECRETARY:

Mrs D L Critchley

REGISTERED OFFICE:

Studio 2

6 Pittville Lawn

Cheltenham

Gloucestershire

GL52 2BD

REGISTERED NUMBER:

06990741 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

FIXED ASSETS

Tangible assets

4

76,174

87,902

CURRENT ASSETS

Debtors

5

41,092

51,757

Cash at bank

2,170

4,441

43,262

56,198

CREDITORS

Amounts falling due within one year

6

104,341

129,051

NET CURRENT LIABILITIES

(61,079

)

(72,853

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,095

15,049

CREDITORS

Amounts falling due after more than one year

7

-

(3,067

)

PROVISIONS FOR LIABILITIES

(8,888

)

(11,657

)

NET ASSETS

6,207

325

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

6,205

323

SHAREHOLDERS' FUNDS

6,207

325

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 22 June 2026 and were signed on its behalf by:

Mr J S Critchley BDS (Wales) - Director

1.	STATUTORY INFORMATION

James Critchley 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.

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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 reducing balance

Fixtures and fittings

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

40,622

150,564

23,866

10,912

225,964

Additions

-

-

934

-

934

At 31 March 2026

40,622

150,564

24,800

10,912

226,898

DEPRECIATION

At 1 April 2025

-

106,749

21,927

9,386

138,062

Charge for year

-

10,954

698

1,010

12,662

At 31 March 2026

-

117,703

22,625

10,396

150,724

NET BOOK VALUE

At 31 March 2026

40,622

32,861

2,175

516

76,174

At 31 March 2025

40,622

43,815

1,939

1,526

87,902

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

7,840

9,808

Amounts owed by participating interests

30,225

29,723

Directors' current accounts

-

9,199

Tax

3,027

3,027

41,092

51,757

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,156

18,965

Trade creditors

1,527

819

Amounts owed to participating interests

52,399

46,599

Tax

40,628

58,206

Directors' current accounts

30

-

Accrued expenses

6,601

4,462

104,341

129,051

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

3,067

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following loan was made from the director to the company directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr J S Critchley BDS (Wales) and Mrs D L Critchley

Balance outstanding at start of year

9,199

6,216

Amounts advanced

180,025

223,529

Amounts repaid

(189,254

)

(220,546

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(30

)

9,199

The above loan is repayable on demand and interest is charged at the official rate.

9.	RELATED PARTY DISCLOSURES

Included in other creditors at the balance sheet date, is an amount of £52,399 (2025 - £46,599) owed to businesses that the directors have a financial interest in. There is also £30,225 (2025 - £29,723) owed from related companies.

The amounts owed are repayable on demand and no interest is charged. All transactions have been at arms length basis.

10.

CHARGES

The Royal Bank of Scotland hold a fixed and floating charge over the assets in the company.