JG Mailing Limited 30/09/2025 iXBRL

JG Mailing Limited

Filleted accounts

30 September 2025

Company registration number: 11959997

JG Mailing Limited

Directors and other information


	Director	M G Burt


	Company number	11959997


	Registered office	Progress House
		Butlers Leap
		Rugby
		Warwickshire
		CV21 3RQ


	Accountants	Cox Hinkins & Co. Limited
		Accountants and Taxation Advisors
		The Old Dairy
		12 Stephen Road
		Headington
		Oxford
		OX3 9AY

JG Mailing Limited

Balance sheet

30th September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	6,000		7,500
Tangible assets	6	15,556		41,385
		_______		_______
			21,556		48,885

Current assets
Debtors	7	45,357		29,572
Cash at bank and in hand		2,119		18,515
		_______		_______
		47,476		48,087
Creditors: amounts falling due
within one year	8	( 39,070)		( 41,530)
		_______		_______
Net current assets			8,406		6,557
			_______		_______
Total assets less current liabilities			29,962		55,442

Creditors: amounts falling due
after more than one year	9		( 178,834)		( 201,389)
			_______		_______
Net liabilities			( 148,872)		( 145,947)
			_______		_______

Capital and reserves
Called up share capital	10		100		100
Revaluation reserve	11		-		7,451
Profit and loss account			( 148,972)		( 153,498)
			_______		_______
Shareholder deficit			( 148,872)		( 145,947)
			_______		_______

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

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 Profit & loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 June 2026 , and are signed on behalf of the board by:

M G Burt

Director

Company registration number: 11959997

JG Mailing 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 & Wales. The address of the registered office is Progress House, Butlers Leap, Rugby, Warwickshire, CV21 3RQ. The company's principal activity during the year was the provision of printing, direct mailing and fulfilment services.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity.

Going concern

At 30th September 2025 the company had a deficiency of assets amounting to £148,872 (2024: £145,947) after taking into consideration loans from its parent company totalling £158,000 (2024: £175,000). The company is reliant upon the financial support of its parent company, which has indicated that this will be continued for the foreseeable future. In light of this, the financial statements have been prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	10 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	Straight line basis at between 10% and 25% per annum
Equipment	-	Straight line basis at between 10% and 20% per annum

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1st October 2024 and 30th September 2025	15,000	15,000
	_______	_______
Amortisation
At 1st October 2024	7,500	7,500
Charge for the year	1,500	1,500
	_______	_______
At 30th September 2025	9,000	9,000
	_______	_______
Carrying amount
At 30th September 2025	6,000	6,000
	_______	_______
At 30th September 2024	7,500	7,500
	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost or valuation
At 1st October 2024	102,334	9,101	111,435
Disposals	( 29,650)	-	( 29,650)
	_______	_______	_______
At 30th September 2025	72,684	9,101	81,785
	_______	_______	_______
Depreciation
At 1st October 2024	60,949	9,101	70,050
Charge for the year	11,004	-	11,004
Disposals	( 14,825)	-	( 14,825)
	_______	_______	_______
At 30th September 2025	57,128	9,101	66,229
	_______	_______	_______
Carrying amount
At 30th September 2025	15,556	-	15,556
	_______	_______	_______
At 30th September 2024	41,385	-	41,385
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	35,312	27,183
Other debtors	10,045	2,389
	_______	_______
	45,357	29,572
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loan	5,556	5,556
Trade creditors	28,940	24,087
Social security and other taxes	2,493	9,077
Other creditors	2,081	2,810
	_______	_______
	39,070	41,530
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loan	20,834	26,389
Amounts owed to group undertakings and undertakings in which the company has a participating interest	158,000	175,000
	_______	_______
	178,834	201,389
	_______	_______

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______

11. Reserves

Revaluation

reserve

£

At 1st October 2024 7,451

Transfer to profit & loss account account (7,451)

_______

At 30th September 2025 -

_______

12. Controlling party

The company is under the control of Forester Maclean Limited, which owns 100% of the issued shares.