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Registration number: 04133752

J & L Industrial Services Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

J & L Industrial Services Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

J & L Industrial Services Limited

Balance Sheet
as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 14,806 | 19,791
Current assets |  |  |
Stocks |  | 82,497 | 80,485
Debtors | 5 | 168,172 | 207,690
Investments | 6 | 38,623 | 36,115
Cash at bank and in hand |  | 145,860 | 88,024
|  | 435,152 | 412,314
Creditors: Amounts falling due within one year | 7 | (159,552) | (161,016)
Net current assets |  | 275,600 | 251,298
Total assets less current liabilities |  | 290,406 | 271,089
Provisions for liabilities |  | (3,465) | (4,492)
Net assets |  | 286,941 | 266,597
Capital and reserves |  |  |
Allotted, called up and fully paid share capital |  | 67 | 67
Capital redemption reserve |  | 33 | 33
Other reserves |  | 16,980 | 14,472
Profit and loss account |  | 269,861 | 252,025
Shareholders' funds |  | 286,941 | 266,597

Registration number: 04133752

J & L Industrial Services Limited

Balance Sheet
as at 31 December 2025 (continued)

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 18 June 2026 and signed on its behalf by:

......................................... Mr I M Jowett Company secretary and director

J & L Industrial Services Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by shares incorporated in England within the United Kingdom.
The company's registration number is 04133752.

The address of its registered office is:
Unit 20 Great Russell Court
Fieldhead Business Centre
Bradford
West Yorkshire
BD7 1JZ

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
Turnover from sale of goods is recognised when significant risks and rewards of ownership of the goods have been transferred to the buyer.

J & L Industrial Services Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any accumulated depreciation and accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold property improvements | Straight line over the life of the lease
Plant and machinery | 20% per annum on a reducing balance basis
Office equipment | 30% per annum on a reducing balance basis
Motor vehicles | 25% per annum on a reducing balance basis

Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if their fair value can be measured reliably.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

J & L Industrial Services Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Leases

Rentals in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Hire purchase agreements are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are capitalised and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Defined contribution pension scheme

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year was 6 (2024 - 6).

J & L Industrial Services Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025 (continued)

4 | Tangible assets

| Leasehold property improvements £ | Office equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost
At 1 January 2025 | 1,519 | 1,745 | 49,404 | 1,500 | 54,168
At 31 December 2025 | 1,519 | 1,745 | 49,404 | 1,500 | 54,168
Depreciation
At 1 January 2025 | 1,519 | 936 | 30,464 | 1,458 | 34,377
Charge for the year | - | 242 | 4,735 | 8 | 4,985
At 31 December 2025 | 1,519 | 1,178 | 35,199 | 1,466 | 39,362
Net book value
At 31 December 2025 | - | 567 | 14,205 | 34 | 14,806
At 31 December 2024 | - | 809 | 18,940 | 42 | 19,791

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 166,601 | 206,194
Prepayments | 1,571 | 1,496
| 168,172 | 207,690

J & L Industrial Services Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025 (continued)

6 | Investments

| Financial assets at fair value through profit and loss £ | Total £
Current financial assets
Valuation
At 1 January 2025 | 36,115 | 36,115
Fair value movement | 2,508 | 2,508
At 31 December 2025 | 38,623 | 38,623

7 | Creditors

|  | 2025 £ | 2024 £
Due within one year |  |  |
Hire purchase agreements |  | - | 4,896
Trade creditors |  | 84,673 | 97,723
Directors' loan accounts |  | 20,149 | 17,047
Taxation and social security |  | 18,476 | 11,207
Accruals and deferred income |  | 6,150 | 4,014
Other creditors |  | 1,716 | 4,051
Corporation tax |  | 28,388 | 22,078
|  | 159,552 | 161,016

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £11,781 (2024 - £35,343). These financial commitments relate to non-cancellable operating leases and are repayable over the remaining life of those leases.