J & E Designs Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11063032

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		5,664		7,614

			5,664		7,614
CURRENT ASSETS
Stocks	6	2,000		2,000
Cash at bank and in hand		51,082		47,650

		53,082		49,650
Creditors: Amounts Falling Due Within One Year	7	(71,701 )		(67,697 )

NET CURRENT ASSETS (LIABILITIES)			(18,619 )		(18,047 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(12,955 )		(10,433 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(1,446 )

NET LIABILITIES			(12,955 )		(11,879 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(13,055 )		(11,979 )

SHAREHOLDERS' FUNDS			(12,955)		(11,879)

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J & E Designs Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jeremy Innesbeer

Director

3rd July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J & E Designs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11063032 . The registered office is 104 Hawthorn Road, Reepham, Lincoln, LN3 4DU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	20% on cost
Computer Equipment	25% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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J & E Designs Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	15,325

As at 31 December 2025	15,325

Amortisation
As at 1 January 2025	15,325

As at 31 December 2025	15,325

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	35,500	5,225	2,125	42,850

As at 31 December 2025	35,500	5,225	2,125	42,850

Depreciation
As at 1 January 2025	28,067	5,225	1,944	35,236
Provided during the period	1,859	-	91	1,950

As at 31 December 2025	29,926	5,225	2,035	37,186

Net Book Value
As at 31 December 2025	5,574	-	90	5,664

As at 1 January 2025	7,433	-	181	7,614

6. Stocks

	2025	2024
	£	£
Finished goods	2,000	2,000

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J & E Designs Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	3,745
Trade creditors	5,718	8,906
Bank loans and overdrafts	28,142	34,574
Corporation tax	23,955	11,491
Other taxes and social security	518	276
VAT	11,765	7,277
Other creditors - pensions	471	296
Accruals and deferred income	600	600
Government grants within one year	-	-
Director's loan account	532	532

	71,701	67,697

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	3,745

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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