J Clemishaw 1870 Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07806241 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

J Clemishaw 1870 Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Turner

Mr M P Turner

Mr J Turner

SECRETARY:

Mr M Turner

REGISTERED OFFICE:

5-7 New Road

Radcliffe

Manchester

M26 1LS

REGISTERED NUMBER:

07806241 (England and Wales)

ACCOUNTANTS:

Rowlinson Rainbow & Company

5/7 New Road

Radcliffe

Greater Manchester

M26 1LS

FIXED ASSETS

Intangible assets

4

10,000

Property, plant and equipment

5

199,769

199,293

209,769

209,293

CURRENT ASSETS

Inventories

7,500

6,000

Debtors

6

45,119

38,392

Cash at bank

19,677

17,792

72,296

62,184

CREDITORS

Amounts falling due within one year

7

45,133

35,370

NET CURRENT ASSETS

27,163

26,814

TOTAL ASSETS LESS CURRENT
LIABILITIES

236,932

236,107

CREDITORS

Amounts falling due after more than one
year

8

96,866

99,336

NET ASSETS

140,066

136,771

CAPITAL AND RESERVES

Called up share capital

3

Retained earnings

140,063

136,768

SHAREHOLDERS' FUNDS

140,066

136,771

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 1 July 2026 and were signed on its behalf by:

Mr M Turner - Director

1.	STATUTORY INFORMATION

J Clemishaw 1870 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.

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

Revenue 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 0, is being amortised evenly over its estimated useful life of nil 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.

Stocks

Inventories 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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

10,000

NET BOOK VALUE

At 31 October 2025

10,000

At 31 October 2024

10,000

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 November 2024

195,000

53,856

248,856

Additions

-

1,667

At 31 October 2025

195,000

55,523

250,523

DEPRECIATION

At 1 November 2024

-

49,563

Charge for year

-

1,191

At 31 October 2025

-

50,754

NET BOOK VALUE

At 31 October 2025

195,000

4,769

199,769

At 31 October 2024

195,000

4,293

199,293

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

21,613

14,886

Other debtors

23,506

45,119

38,392

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

13,581

2,861

Trade creditors

4,027

6,189

Taxation and social security

20,740

19,291

Other creditors

6,785

7,029

45,133

35,370

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.10.25

31.10.24

£

Bank loans

84,057

Other creditors

12,809

15,279

96,866

99,336

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

84,057