IRIS Accounts Production v26.1.10.61 00830134 Board of Directors Board of Directors 1.5.25 30.4.26 30.4.26 false true false false true false Ordinary 'A', 'B', 'C', 'D', 'E' and 'F' 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00830134 2025-04-30 00830134 2026-04-30 00830134 2025-05-01 2026-04-30 00830134 2024-04-30 00830134 2024-05-01 2025-04-30 00830134 2025-04-30 00830134 ns15:EnglandWales 2025-05-01 2026-04-30 00830134 ns14:PoundSterling 2025-05-01 2026-04-30 00830134 ns10:Director1 2025-05-01 2026-04-30 00830134 ns10:Director2 2025-05-01 2026-04-30 00830134 ns10:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 00830134 ns10:SmallEntities 2025-05-01 2026-04-30 00830134 ns10:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 00830134 ns10:SmallCompaniesRegimeForDirectorsReport 2025-05-01 2026-04-30 00830134 ns10:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 00830134 ns10:FullAccounts 2025-05-01 2026-04-30 00830134 ns10:OrdinaryShareClass2 2025-05-01 2026-04-30 00830134 ns10:Director3 2025-05-01 2026-04-30 00830134 ns10:Director4 2025-05-01 2026-04-30 00830134 ns10:Director5 2025-05-01 2026-04-30 00830134 ns10:Director6 2025-05-01 2026-04-30 00830134 ns10:CompanySecretary1 2025-05-01 2026-04-30 00830134 ns10:RegisteredOffice 2025-05-01 2026-04-30 00830134 ns5:CurrentFinancialInstruments 2026-04-30 00830134 ns5:CurrentFinancialInstruments 2025-04-30 00830134 ns5:Non-currentFinancialInstruments 2026-04-30 00830134 ns5:Non-currentFinancialInstruments 2025-04-30 00830134 ns5:ShareCapital 2026-04-30 00830134 ns5:ShareCapital 2025-04-30 00830134 ns5:RetainedEarningsAccumulatedLosses 2026-04-30 00830134 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 00830134 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-05-01 2026-04-30 00830134 ns5:LeaseholdImprovements 2025-05-01 2026-04-30 00830134 ns5:PlantMachinery 2025-05-01 2026-04-30 00830134 ns5:FurnitureFittings 2025-05-01 2026-04-30 00830134 ns5:MotorVehicles 2025-05-01 2026-04-30 00830134 ns5:LandBuildings 2025-04-30 00830134 ns5:PlantMachinery 2025-04-30 00830134 ns5:LandBuildings 2025-05-01 2026-04-30 00830134 ns5:LandBuildings 2026-04-30 00830134 ns5:PlantMachinery 2026-04-30 00830134 ns5:LandBuildings 2025-04-30 00830134 ns5:PlantMachinery 2025-04-30 00830134 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-04-30 00830134 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-05-01 2026-04-30 00830134 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2026-04-30 00830134 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-04-30 00830134 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-04-30 00830134 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 00830134 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2026-04-30 00830134 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-04-30 00830134 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2026-04-30 00830134 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-04-30 00830134 ns5:MoreThanFiveYears ns5:HirePurchaseContracts 2026-04-30 00830134 ns5:MoreThanFiveYears ns5:HirePurchaseContracts 2025-04-30 00830134 ns5:HirePurchaseContracts 2026-04-30 00830134 ns5:HirePurchaseContracts 2025-04-30 00830134 ns5:WithinOneYear 2026-04-30 00830134 ns5:WithinOneYear 2025-04-30 00830134 ns5:BetweenOneFiveYears 2026-04-30 00830134 ns5:BetweenOneFiveYears 2025-04-30 00830134 ns5:AllPeriods 2026-04-30 00830134 ns5:AllPeriods 2025-04-30 00830134 ns5:Secured 2026-04-30 00830134 ns5:Secured 2025-04-30 00830134 ns10:OrdinaryShareClass2 2026-04-30

REGISTERED NUMBER: 00830134 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30th April 2026 |

| for |

| J. & E. Medcalf Limited |

| J. & E. Medcalf Limited (Registered number: 00830134) |

Contents of the Financial Statements

for the Year Ended 30th April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| J. & E. Medcalf Limited |

Company Information

for the Year Ended 30th April 2026

| DIRECTORS: | Gerald Ernest Medcalf

| Ms Claire Medcalf

| Mrs Rachael Louise Robinson

| Miss Elizabeth Anne Medcalf

| Jonathan Edward Medcalf

| Robert James Medcalf

| SECRETARY: | Ms Claire Medcalf

| REGISTERED OFFICE: | Bowrake Farm

| Addlethorpe Lane

| Sicklinghall

| Wetherby

| West Yorkshire

| LS22 4DD

| REGISTERED NUMBER: | 00830134 (England and Wales)

| J. & E. Medcalf Limited (Registered number: 00830134) |

Balance Sheet

30th April 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,482,062 |  | 2,551,254 |  |

Investments | 5 | 17,541 |  | 24,314 |  |

2,499,603 |  | 2,575,568 |  |

CURRENT ASSETS

Stocks | 301,066 |  | 323,282 |  |

Debtors | 6 | 772,598 |  | 831,296 |  |

Cash at bank | 7,380 |  | 7,288 |  |

1,081,044 |  | 1,161,866 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,394,843 |  | 1,658,160 |  |

NET CURRENT LIABILITIES | (313,799 | ) | (496,294 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,185,804 |  | 2,079,274 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,055,917 | ) | (1,181,793 | ) |

PROVISIONS FOR LIABILITIES | (15,289 | ) | - |  |

NET ASSETS | 1,114,598 |  | 897,481 |  |

| J. & E. Medcalf Limited (Registered number: 00830134) |

Balance Sheet - continued

30th April 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 11 | 2,000 |  | 2,000 |  |

Retained earnings | 1,112,598 |  | 895,481 |  |

SHAREHOLDERS' FUNDS | 1,114,598 |  | 897,481 |  |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30th April 2026 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 3rd July 2026 and were signed on its behalf by:

Ms Claire Medcalf - Director

Robert James Medcalf - Director

| J. & E. Medcalf Limited (Registered number: 00830134) |

Notes to the Financial Statements

for the Year Ended 30th April 2026

1. | STATUTORY INFORMATION

| J. & E. Medcalf 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold land and buildings | - | 2% Straight Line Basis and Not Depreciated

| Tenants' improvements to short leasehold property | - | 5% Straight Line Basis

| Plant and machinery | - | 15% on Reducing Balance

| Fixtures and fittings | - | 15% on Reducing Balance and 5% on Reducing Balance

| Motor vehicles | - | 25% on Reducing Balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

| 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.

| J. & E. Medcalf Limited (Registered number: 00830134) |

Notes to the Financial Statements - continued

for the Year Ended 30th April 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Fixed asset investments

| Fixed asset investments are measured at fair value through the profit and loss account. Equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably are recognised at cost less any impairment until a reliable measure of fair value becomes available.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 26 (2025 - 24 ) .

| J. & E. Medcalf Limited (Registered number: 00830134) |

Notes to the Financial Statements - continued

for the Year Ended 30th April 2026

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st May 2025 | 1,788,156 |  | 2,861,243 |  | 4,649,399 |  |

| Additions | - |  | 141,374 |  | 141,374 |  |

| Disposals | - |  | (14,946 | ) | (14,946 | ) |

| At 30th April 2026 | 1,788,156 |  | 2,987,671 |  | 4,775,827 |  |

| DEPRECIATION

| At 1st May 2025 | 210,566 |  | 1,887,579 |  | 2,098,145 |  |

| Charge for year | 25,179 |  | 185,387 |  | 210,566 |  |

| Eliminated on disposal | - |  | (14,946 | ) | (14,946 | ) |

| At 30th April 2026 | 235,745 |  | 2,058,020 |  | 2,293,765 |  |

| NET BOOK VALUE

| At 30th April 2026 | 1,552,411 |  | 929,651 |  | 2,482,062 |  |

| At 30th April 2025 | 1,577,590 |  | 973,664 |  | 2,551,254 |  |

| Included in cost of land and buildings is freehold land of £ 835,525 (2025 - £ 835,525 ) which is not depreciated.

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1st May 2025 | 503,259 |  |

| Additions | 74,798 |  |

| Transfer to ownership | (116,030 | ) |

| At 30th April 2026 | 462,027 |  |

| DEPRECIATION

| At 1st May 2025 | 229,961 |  |

| Charge for year | 65,674 |  |

| Transfer to ownership | (60,548 | ) |

| At 30th April 2026 | 235,087 |  |

| NET BOOK VALUE

| At 30th April 2026 | 226,940 |  |

| At 30th April 2025 | 273,298 |  |

| J. & E. Medcalf Limited (Registered number: 00830134) |

Notes to the Financial Statements - continued

for the Year Ended 30th April 2026

5. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

| 30.4.26 |  | 30.4.25

£ | £ |

| Craven Cattle Marts Limited | 14,162 |  | 20,000 |  |

| Clitheroe Auction Mart Limited | 3,379 |  | 3,379 |  |

| WCF Limited | - |  | 935 |  |

17,541 |  | 24,314 |  |

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Trade debtors | 652,757 |  | 704,551 |  |

| Other debtors | 119,841 |  | 126,745 |  |

772,598 |  | 831,296 |  |

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Bank loans and overdrafts | 452,640 |  | 582,288 |  |

| Hire purchase contracts (see note 9) | 85,782 |  | 100,196 |  |

| Trade creditors | 711,758 |  | 902,893 |  |

| Taxation and social security | 26,495 |  | 7,115 |  |

| Other creditors | 118,168 |  | 65,668 |  |

1,394,843 |  | 1,658,160 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Bank loans | 887,484 |  | 977,274 |  |

| Hire purchase contracts (see note 9) | 168,433 |  | 204,519 |  |

1,055,917 |  | 1,181,793 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans - over 5 years by instalments | 512,052 |  | 611,857 |  |

| Hire purchase | - |  | 13,172 |  |

512,052 |  | 625,029 |  |

| J. & E. Medcalf Limited (Registered number: 00830134) |

Notes to the Financial Statements - continued

for the Year Ended 30th April 2026

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 30.4.26 |  | 30.4.25 |

£ | £ |

| Net obligations repayable:

| Within one year | 85,782 |  | 100,196 |  |

| Between one and five years | 168,433 |  | 191,347 |  |

| In more than five years | - |  | 13,172 |  |

254,215 |  | 304,715 |  |

| Non-cancellable |

| operating leases |

| 30.4.26 |  | 30.4.25

£ | £ |

| Within one year | 5,723 |  | 8,702 |  |

| Between one and five years | 1,930 |  | 6,534 |  |

7,653 |  | 15,236 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.4.26 |  | 30.4.25

£ | £ |

| Bank overdrafts | 362,850 |  | 490,611 |  |

| Bank loans | 977,274 |  | 1,068,951 |  |

| Hire purchase contracts | 254,215 |  | 304,715 |  |

1,594,339 |  | 1,864,277 |  |

| The bank borrowings are secured by way of a fixed and floating charge over the assets of the Company.

| The hire purchase liability is secured against certain of the Company's motor vehicles and mobile plant.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.26 |  | 30.4.25

| value: | £ | £ |

| 2,000 | Ordinary 'A', 'B', 'C', 'D', |

| 'E' and 'F' | £1 | 2,000 |  | 2,000 |  |