J E Pill & Sons Ltd - Filleted accounts

Registered number

06731972

J E Pill & Sons Ltd

Filleted Accounts

31 January 2026

J E Pill & Sons Ltd
Registered number:		06731972
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		27,735			36,980

Current assets
Stocks		7,076			9,580
Debtors	5	35,825			23,616
Cash at bank and in hand		156,854			114,296
		199,755			147,492

Creditors: amounts falling due within one year	6	(46,309)			(39,201)

Net current assets			153,446			108,291

Net assets			181,181			145,271

Capital and reserves
Called up share capital			100			100
Profit and loss account			181,081			145,171

Shareholder's funds			181,181			145,271

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




B Singleton
Director
Approved by the board on 16 July 2026

J E Pill & Sons Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			4		4


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 February 2025					8,000
	At 31 January 2026					8,000

	Amortisation
	At 1 February 2025					8,000
	At 31 January 2026					8,000

	Net book value
	At 31 January 2026					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	13,615		49,240		62,855
	At 31 January 2026	13,615		49,240		62,855

	Depreciation
	At 1 February 2025	8,310		17,565		25,875
	Charge for the year	1,326		7,919		9,245
	At 31 January 2026	9,636		25,484		35,120

	Net book value
	At 31 January 2026	3,979		23,756		27,735
	At 31 January 2025	5,305		31,675		36,980


5	Debtors			2026		2025
£					£

	Trade debtors			33,106		21,772
	Other debtors			2,719		1,844
				35,825		23,616


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			24,367		26,505
	Taxation and social security costs			17,420		8,210
	Other creditors			4,522		4,486
				46,309		39,201


7	Other information

	J E Pill & Sons Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	73 Balfour Road
	Blackbird Leys
	Oxford
	Oxfordshire
	OX4 6AG