IRIS Accounts Production v26.1.10.61 00133046 Board of Directors 1.3.25 28.2.26 28.2.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00133046 2025-02-28 00133046 2026-02-28 00133046 2025-03-01 2026-02-28 00133046 2024-02-29 00133046 2024-03-01 2025-02-28 00133046 2025-02-28 00133046 ns15:EnglandWales 2025-03-01 2026-02-28 00133046 ns14:PoundSterling 2025-03-01 2026-02-28 00133046 ns10:Director1 2025-03-01 2026-02-28 00133046 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 00133046 ns10:SmallEntities 2025-03-01 2026-02-28 00133046 ns10:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 00133046 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 00133046 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 00133046 ns10:FullAccounts 2025-03-01 2026-02-28 00133046 ns10:Director2 2025-03-01 2026-02-28 00133046 ns10:CompanySecretary1 2025-03-01 2026-02-28 00133046 ns10:RegisteredOffice 2025-03-01 2026-02-28 00133046 ns5:CurrentFinancialInstruments 2026-02-28 00133046 ns5:CurrentFinancialInstruments 2025-02-28 00133046 ns5:Non-currentFinancialInstruments 2026-02-28 00133046 ns5:Non-currentFinancialInstruments 2025-02-28 00133046 ns5:ShareCapital 2026-02-28 00133046 ns5:ShareCapital 2025-02-28 00133046 ns5:RevaluationReserve 2026-02-28 00133046 ns5:RevaluationReserve 2025-02-28 00133046 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 00133046 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 00133046 ns5:LandBuildings 2025-03-01 2026-02-28 00133046 ns5:PlantMachinery 2025-03-01 2026-02-28 00133046 ns5:LandBuildings 2025-02-28 00133046 ns5:PlantMachinery 2025-02-28 00133046 ns5:LandBuildings 2026-02-28 00133046 ns5:PlantMachinery 2026-02-28 00133046 ns5:LandBuildings 2025-02-28 00133046 ns5:PlantMachinery 2025-02-28 00133046 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-02-28 00133046 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 00133046 ns5:Secured 2026-02-28 00133046 ns5:Secured 2025-02-28 00133046 ns5:DeferredTaxation 2025-03-01 2026-02-28 00133046 ns5:DeferredTaxation 2026-02-28 00133046 ns5:RevaluationReserve 2025-02-28 00133046 2 ns10:Director2 2025-02-28 00133046 2 ns10:Director2 2024-02-29 00133046 2 ns10:Director2 2025-03-01 2026-02-28 00133046 2 ns10:Director2 2024-03-01 2025-02-28 00133046 2 ns10:Director2 2026-02-28 00133046 2 ns10:Director2 2025-02-28

REGISTERED NUMBER: 00133046 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28TH FEBRUARY 2026 |

| FOR |

| J.T. SAWYER & COMPANY LIMITED |

J.T. SAWYER & COMPANY LIMITED (REGISTERED NUMBER: 00133046) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| J.T. SAWYER & COMPANY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28TH FEBRUARY 2026

| DIRECTORS: | Mrs M J Lee

| M S Lee

| SECRETARY: | Mrs T B Lee

| REGISTERED OFFICE: | 18/22 Mottram Street

| Stockport

| United Kingdom

| Cheshire

| SK1 3PA

| REGISTERED NUMBER: | 00133046 (England and Wales)

| ACCOUNTANTS: | Allens Accountants Limited

| Chartered Accountants

| 123 Wellington Road South

| Stockport

| Cheshire

| SK1 3TH

J.T. SAWYER & COMPANY LIMITED (REGISTERED NUMBER: 00133046) |

BALANCE SHEET

28TH FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 37,509 |  | 140,576 |  |

CURRENT ASSETS

Stocks | 16,105 |  | 18,281 |  |

Debtors | 5 | 172,399 |  | 125,414 |  |

Cash at bank and in hand | 173,867 |  | 330 |  |

362,371 |  | 144,025 |  |

CREDITORS

Amounts falling due within one year | 6 | 157,921 |  | 149,910 |  |

NET CURRENT ASSETS/(LIABILITIES) | 204,450 |  | (5,885 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 241,959 |  | 134,691 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (1,802 | ) | (5,858 | ) |

PROVISIONS FOR LIABILITIES | 9 | (7,127 | ) | - |  |

NET ASSETS | 233,030 |  | 128,833 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1,051 |  | 1,051 |  |

Revaluation reserve | 11 | - |  | 146,368 |  |

Retained earnings | 231,979 |  | (18,586 | ) |

233,030 |  | 128,833 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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.

J.T. SAWYER & COMPANY LIMITED (REGISTERED NUMBER: 00133046) |

BALANCE SHEET - continued

28TH FEBRUARY 2026

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 14th July 2026 and were signed on its behalf by:

M S Lee - Director

J.T. SAWYER & COMPANY LIMITED (REGISTERED NUMBER: 00133046) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

1. | STATUTORY INFORMATION

| J.T. Sawyer & Company 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from the sale of goods is recognised when the goods have been delivered and legal title has passed.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 2% on cost and Land is not depreciated

| Plant and machinery etc | - | 20% on reducing balance and 10% 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

| A financial asset or liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| 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.T. SAWYER & COMPANY LIMITED (REGISTERED NUMBER: 00133046) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 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

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2025 - 18 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st March 2025 | 170,000 |  | 303,022 |  | 473,022 |  |

| Disposals | (170,000 | ) | - |  | (170,000 | ) |

| At 28th February 2026 | - |  | 303,022 |  | 303,022 |  |

| DEPRECIATION

| At 1st March 2025 | 71,349 |  | 261,097 |  | 332,446 |  |

| Charge for year | - |  | 4,416 |  | 4,416 |  |

| Eliminated on disposal | (71,349 | ) | - |  | (71,349 | ) |

| At 28th February 2026 | - |  | 265,513 |  | 265,513 |  |

| NET BOOK VALUE

| At 28th February 2026 | - |  | 37,509 |  | 37,509 |  |

| At 28th February 2025 | 98,651 |  | 41,925 |  | 140,576 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 170,995 |  | 122,138 |  |

| Other debtors | 1,404 |  | 3,276 |  |

172,399 |  | 125,414 |  |

J.T. SAWYER & COMPANY LIMITED (REGISTERED NUMBER: 00133046) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 4,399 |  | 27,456 |  |

| Hire purchase contracts | - |  | 785 |  |

| Trade creditors | 81,158 |  | 53,064 |  |

| Taxation and social security | 34,230 |  | 26,785 |  |

| Other creditors | 38,134 |  | 41,820 |  |

157,921 |  | 149,910 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 4,056 |  |

| Other creditors | 1,802 |  | 1,802 |  |

1,802 |  | 5,858 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank overdraft | - |  | 16,807 |  |

| Hire purchase contracts | - |  | 785 |  |

- |  | 17,592 |  |

| The bank overdraft is secured by a fixed and floating charge.

| The hire purchase debt is secured against the assets to which it relates.

9. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 7,127 |  | - |  |

| Deferred |

| tax |

£ |

| Provided during year | 7,127 |  |

| Balance at 28th February 2026 | 7,127 |  |

J.T. SAWYER & COMPANY LIMITED (REGISTERED NUMBER: 00133046) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number |  | Class |  | Nominal |  |  | 28/2/26 |  |  | 28/2/25 |

| value: |  |

| 299 |  | Ordinary |  | £1 |  |  | 299 |  |  | 299 |

| 150 |  | Ordinary 'A' |  | £1 |  |  | 150 |  |  | 150 |

| 302 |  | Ordinary 'B' |  | £1 |  |  | 302 |  |  | 302 |

| 300 |  | Ordinary 'C' |  | £1 |  |  | 300 |  |  | 300 |

|  | 1,051 |  |  | 1,051 |

| The shares carry differential rights to dividends.

| The Ordinary 'A' shares carry no voting rights and no rights on an equity event or on a winding up. The Ordinary, Ordinary 'B' and Ordinary 'C' shares have equal voting rights and rank equally on an equity event or winding up, after the cumulative preference shares have been repaid.

11. | RESERVES

| Revaluation

| reserve

£ |

| At 1st March 2025 | 146,368 |  |

| Realised gain on disposal | (146,368 | ) |

| At 28th February 2026 | - |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 28th February 2026 and 28th February 2025:

2026 | 2025 |

£ | £ |

| Mrs M J Lee

| Balance outstanding at start of year | - |  | 10,200 |  |

| Amounts repaid | - |  | (10,200 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| During the year, a partnership that includes the director M S Lee purchased all the company's freehold property at its open market valuation of £230,000.Following this acquisition, the company was charged Rent of £24,000 by the partnership.