IRIS Accounts Production v26.1.0.640 00967598 Board of Directors Board of Directors 1.11.24 31.10.25 31.10.25 true false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00967598 2024-10-31 00967598 2025-10-31 00967598 2024-11-01 2025-10-31 00967598 2023-10-31 00967598 2023-11-01 2024-10-31 00967598 2024-10-31 00967598 ns15:EnglandWales 2024-11-01 2025-10-31 00967598 ns14:PoundSterling 2024-11-01 2025-10-31 00967598 ns10:Director1 2024-11-01 2025-10-31 00967598 ns10:Director2 2024-11-01 2025-10-31 00967598 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 00967598 ns10:SmallEntities 2024-11-01 2025-10-31 00967598 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 00967598 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 00967598 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 00967598 ns10:FullAccounts 2024-11-01 2025-10-31 00967598 ns10:Director3 2024-11-01 2025-10-31 00967598 ns10:CompanySecretary1 2024-11-01 2025-10-31 00967598 ns10:RegisteredOffice 2024-11-01 2025-10-31 00967598 ns5:CurrentFinancialInstruments 2025-10-31 00967598 ns5:CurrentFinancialInstruments 2024-10-31 00967598 ns5:ShareCapital 2025-10-31 00967598 ns5:ShareCapital 2024-10-31 00967598 ns5:CapitalRedemptionReserve 2025-10-31 00967598 ns5:CapitalRedemptionReserve 2024-10-31 00967598 ns5:FurtherSpecificReserve2ComponentTotalEquity 2025-10-31 00967598 ns5:FurtherSpecificReserve2ComponentTotalEquity 2024-10-31 00967598 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 00967598 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 00967598 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-11-01 2025-10-31 00967598 ns5:PlantMachinery 2024-11-01 2025-10-31 00967598 ns5:FurnitureFittings 2024-11-01 2025-10-31 00967598 ns5:ComputerEquipment 2024-11-01 2025-10-31 00967598 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-10-31 00967598 ns5:PlantMachinery 2024-10-31 00967598 ns5:FurnitureFittings 2024-10-31 00967598 ns5:ComputerEquipment 2024-10-31 00967598 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-10-31 00967598 ns5:PlantMachinery 2025-10-31 00967598 ns5:FurnitureFittings 2025-10-31 00967598 ns5:ComputerEquipment 2025-10-31 00967598 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-10-31 00967598 ns5:PlantMachinery 2024-10-31 00967598 ns5:FurnitureFittings 2024-10-31 00967598 ns5:ComputerEquipment 2024-10-31 00967598 ns5:CostValuation 2024-10-31 00967598 ns5:AdditionsToInvestments 2025-10-31 00967598 ns5:DisposalsRepaymentsInvestments 2025-10-31 00967598 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-10-31 00967598 ns5:CostValuation 2025-10-31 00967598 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 00967598 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31

REGISTERED NUMBER: 00967598 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST OCTOBER 2025 |

| FOR |

| J AND C FOSTER LIMITED |

J AND C FOSTER LIMITED (REGISTERED NUMBER: 00967598)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

J AND C FOSTER LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST OCTOBER 2025

| DIRECTORS: | C R Foster

| P T L Rankin

| A Howatson

| SECRETARY: | C R Foster

| REGISTERED OFFICE: | 25 St Thomas Street

| Winchester

| Hampshire

| SO23 9HJ

| REGISTERED NUMBER: | 00967598 (England and Wales)

| ACCOUNTANTS: | Martin and Company

| 25 St Thomas Street

| Winchester

| Hampshire

| SO23 9HJ

J AND C FOSTER LIMITED (REGISTERED NUMBER: 00967598)

BALANCE SHEET

31ST OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 68 |  | 689 |  |

Investments | 5 | 357,719 |  | 321,532 |  |

357,787 |  | 322,221 |  |

CURRENT ASSETS

Stocks | 28,982 |  | 31,586 |  |

Debtors | 6 | 325,681 |  | 326,299 |  |

Cash at bank and in hand | 116,482 |  | 113,980 |  |

471,145 |  | 471,865 |  |

CREDITORS

Amounts falling due within one year | 7 | 13,627 |  | 20,198 |  |

NET CURRENT ASSETS | 457,518 |  | 451,667 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 815,305 |  | 773,888 |  |

CAPITAL AND RESERVES

Called up share capital | 3,930 |  | 3,930 |  |

Capital redemption reserve | 1,080 |  | 1,080 |  |

Fair value reserve | (5,653 | ) | (34,288 | ) |

Retained earnings | 815,948 |  | 803,166 |  |

SHAREHOLDERS' FUNDS | 815,305 |  | 773,888 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

J AND C FOSTER LIMITED (REGISTERED NUMBER: 00967598)

BALANCE SHEET - continued

31ST OCTOBER 2025

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 28th June 2026 and were signed on its behalf by:

C R Foster - Director

P T L Rankin - Director

J AND C FOSTER LIMITED (REGISTERED NUMBER: 00967598)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

1. | STATUTORY INFORMATION

| J and C Foster 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.

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 as modified by the revaluation of certain assets.

| 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.

| Long leasehold | - | Straight line over the life of the lease

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 10-33.33% on cost

| Website | - | 25% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks 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.

| Investments

| Investments are included at cost less provision for any permanent diminution in value. Profits or losses arising from disposals of fixed asset investments are treated as part of the result from ordinary activities.

J AND C FOSTER LIMITED (REGISTERED NUMBER: 00967598)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | Plant and |  | and |

| leasehold |  | machinery |  | fittings |  | Website |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st November 2024 |

| and 31st October 2025 | 49,968 |  | 12,800 |  | 31,409 |  | 3,500 |  | 97,677 |  |

| DEPRECIATION

| At 1st November 2024 | 49,968 |  | 12,538 |  | 30,982 |  | 3,500 |  | 96,988 |  |

| Charge for year | - |  | 262 |  | 359 |  | - |  | 621 |  |

| At 31st October 2025 | 49,968 |  | 12,800 |  | 31,341 |  | 3,500 |  | 97,609 |  |

| NET BOOK VALUE

| At 31st October 2025 | - |  | - |  | 68 |  | - |  | 68 |  |

| At 31st October 2024 | - |  | 262 |  | 427 |  | - |  | 689 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1st November 2024 | 1 |  | 321,531 |  | 321,532 |  |

| Additions | - |  | 8,117 |  | 8,117 |  |

| Disposals | - |  | (566 | ) | (566 | ) |

| Revaluations | - |  | 28,636 |  | 28,636 |  |

| At 31st October 2025 | 1 |  | 357,718 |  | 357,719 |  |

| NET BOOK VALUE

| At 31st October 2025 | 1 |  | 357,718 |  | 357,719 |  |

| At 31st October 2024 | 1 |  | 321,531 |  | 321,532 |  |

J AND C FOSTER LIMITED (REGISTERED NUMBER: 00967598)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31st October 2025 is represented by:

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2021 | - |  | (3,876 | ) | (3,876 | ) |

| Valuation in 2022 | - |  | (50,981 | ) | (50,981 | ) |

| Valuation in 2023 | - |  | (13,613 | ) | (13,613 | ) |

| Valuation in 2024 | - |  | 34,182 |  | 34,182 |  |

| Valuation in 2025 | - |  | 28,635 |  | 28,635 |  |

| Cost | 1 |  | 363,371 |  | 363,372 |  |

1 |  | 357,718 |  | 357,719 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 315,970 |  | 315,970 |  |

| Other debtors | 7,215 |  | 7,910 |  |

| Prepayments | 2,496 |  | 2,419 |  |

325,681 |  | 326,299 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 2,491 |  | 2,418 |  |

| Tax | 470 |  | 197 |  |

| Other creditors | 281 |  | 45 |  |

| Directors' current accounts | 87 |  | 87 |  |

| Accrued expenses | 10,298 |  | 17,451 |  |

13,627 |  | 20,198 |  |

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling parties are Cordelia Foster and Antonia Howatson who each hold 49.74% of the issued share capital.