REGISTERED NUMBER: 00967598 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

J AND C FOSTER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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.