BrightAccountsProduction v1.0.0 v1.0.0 2024-11-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the business is the supply of material handling equipment. 19 February 2026 7 7 NI012323 2025-10-31 NI012323 2024-10-31 NI012323 2023-10-31 NI012323 2024-11-01 2025-10-31 NI012323 2023-11-01 2024-10-31 NI012323 uk-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 NI012323 uk-curr:PoundSterling 2024-11-01 2025-10-31 NI012323 uk-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 NI012323 uk-bus:AbridgedAccounts 2024-11-01 2025-10-31 NI012323 uk-core:ShareCapital 2025-10-31 NI012323 uk-core:ShareCapital 2024-10-31 NI012323 uk-core:RetainedEarningsAccumulatedLosses 2025-10-31 NI012323 uk-core:RetainedEarningsAccumulatedLosses 2024-10-31 NI012323 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-10-31 NI012323 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-10-31 NI012323 uk-bus:FRS102 2024-11-01 2025-10-31 NI012323 uk-core:PlantMachinery 2024-11-01 2025-10-31 NI012323 uk-core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 NI012323 uk-core:MotorVehicles 2024-11-01 2025-10-31 NI012323 2024-11-01 2025-10-31 NI012323 uk-bus:Director1 2024-11-01 2025-10-31 NI012323 uk-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI012323

J.D. Fork Trucks Limited

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

J.D. FORK TRUCKS LIMITED

Company Registration Number: NI012323

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 October 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Intangible assets |  | 4 | 4,748 |  | -
Property, plant and equipment |  | 5 | 426,881 |  | 386,316
|  |  | ───────── |  | ─────────
Non-Current Assets |  |  | 431,629 |  | 386,316
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  |  | 1,069,221 |  | 715,936
Debtors |  |  | 34,320 |  | 66,554
Cash and cash equivalents |  |  | 146,790 |  | 109,819
|  |  | ───────── |  | ─────────
|  |  | 1,250,331 |  | 892,309
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (1,063,051) |  | (889,848)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 187,280 |  | 2,461
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 618,909 |  | 388,777
Creditors:

amounts falling due after more than one year |  |  | (38,944) |  | (46,992)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 579,965 |  | 341,785
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 20,000 |  | 20,000
Retained earnings |  |  | 559,965 |  | 321,785
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 579,965 |  | 341,785
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Directors' Report.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 19 February 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Ross Peter John Graham |  |  |  |  |
Director |  |  |  |  |

J.D. FORK TRUCKS LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025

1. | General Information
| J.D. Fork Trucks Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI012323. The registered office of the company is 5 Sentry Lane, Netownabbey, BT36 4XX, Northern Ireland. The principal activity of the business is the supply of material handling equipment. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Intangible assets
| Intangible assets are valued at cost less accumulated amortisation.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 15% Reducing balance
|  | Fixtures, fittings and equipment | - | 10% Straight line
|  | Motor vehicles | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 7, (2024 - 7).
|  | 2025 | 2024
|  | Number | Number
| Operating Staff | 7 | 7
|  | ═════════ | ═════════

4. | Intangible assets
|  |  | Total
|  | £ | £
| Cost
| At 1 November 2024 | - | -
| Additions | 4,748 | 4,748
|  | ───────── | ─────────
| At 31 October 2025 | 4,748 | 4,748
|  | ───────── | ─────────
| Net book value
| At 31 October 2025 | 4,748 | 4,748
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Plant and | Fixtures, | Motor | Total
|  | machinery | fittings and | vehicles |
|  |  | equipment |  |
|  | £ | £ | £ | £
| Cost
| At 1 November 2024 | 907,327 | 102,217 | 103,538 | 1,113,082
| Additions | 57,749 | 1,020 | 83,396 | 142,165
| Disposals | - | - | (27,057) | (27,057)
|  | ───────── | ───────── | ───────── | ─────────
| At 31 October 2025 | 965,076 | 103,237 | 159,877 | 1,228,190
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 November 2024 | 623,653 | 77,228 | 25,885 | 726,766
| Charge for the financial year | 42,551 | 3,567 | 35,189 | 81,307
| On disposals | - | - | (6,764) | (6,764)
|  | ───────── | ───────── | ───────── | ─────────
| At 31 October 2025 | 666,204 | 80,795 | 54,310 | 801,309
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 October 2025 | 298,872 | 22,442 | 105,567 | 426,881
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 October 2024 | 283,674 | 24,989 | 77,653 | 386,316
|  | ═════════ | ═════════ | ═════════ | ═════════