REGISTERED NUMBER: 12274061 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

J&F Bulk Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J F Brennand

REGISTERED OFFICE:

High Meadows

Low Jobs Hill

Crook

Durham

DL15 9AB

REGISTERED NUMBER:

12274061 (England and Wales)

ACCOUNTANTS:

CM Sewell & Company

53 Welby Drive

Ushaw Moor

Durham

Co. Durham

DH7 7GA

FIXED ASSETS

Tangible assets

4

955,012

832,933

CURRENT ASSETS

Debtors

5

249,596

298,974

Cash at bank

9,980

11,862

259,576

310,836

CREDITORS

Amounts falling due within one year

6

549,716

524,198

NET CURRENT LIABILITIES

(290,140

)

(213,362

)

TOTAL ASSETS LESS CURRENT LIABILITIES

664,872

619,571

CREDITORS

Amounts falling due after more than one year

7

(453,907

)

(414,740

)

PROVISIONS FOR LIABILITIES

(20,928

)

(19,762

)

NET ASSETS

190,037

185,069

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

190,035

185,067

SHAREHOLDERS' FUNDS

190,037

185,069

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31 January 2026 and were signed by:

M J F Brennand - Director

1.	STATUTORY INFORMATION

J&F Bulk Solutions Ltd 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.

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.

Plant and machinery etc

-

33% on reducing balance, 20% on reducing balance and 10% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

1,152,820

Additions

383,024

Disposals

(244,863

)

At 31 October 2025

1,290,981

DEPRECIATION

At 1 November 2024

319,887

Charge for year

140,364

Eliminated on disposal

(124,282

)

At 31 October 2025

335,969

NET BOOK VALUE

At 31 October 2025

955,012

At 31 October 2024

832,933

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

Plant and

machinery

etc

£

COST

At 1 November 2024

1,134,813

Additions

378,000

Disposals

(244,863

)

At 31 October 2025

1,267,950

DEPRECIATION

At 1 November 2024

310,924

Charge for year

137,786

Eliminated on disposal

(124,282

)

At 31 October 2025

324,428

NET BOOK VALUE

At 31 October 2025

943,522

At 31 October 2024

823,889

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

171,983

200,315

Other debtors

77,613

98,659

249,596

298,974

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

5,833

10,000

Hire purchase contracts

357,826

256,907

Trade creditors

138,279

185,023

Taxation and social security

10,594

45,662

Other creditors

37,184

26,606

549,716

524,198

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

5,833

Hire purchase contracts

453,907

408,907

453,907

414,740