REGISTERED NUMBER: 05282693 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

JCW ACOUSTIC SUPPLIES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J C Wilkins

J P Dolwin

Mrs L M Keegan

SECRETARY:

J C Wilkins

REGISTERED OFFICE:

Units 32-34 Waters Meeting Devevlopment

Britannia Way

Bolton

BL2 2HH

REGISTERED NUMBER:

05282693 (England and Wales)

ACCOUNTANTS:

Ryans

Chartered Accountants

67 Chorley Old Road

Bolton

BL1 3AJ

FIXED ASSETS

Tangible assets

4

55,515

124,342

CURRENT ASSETS

Stocks

205,921

336,484

Debtors

5

455,151

565,444

Cash at bank and in hand

359,874

218,989

1,020,946

1,120,917

CREDITORS

Amounts falling due within one year

663,036

504,247

NET CURRENT ASSETS

357,910

616,670

TOTAL ASSETS LESS CURRENT LIABILITIES

413,425

741,012

CREDITORS

Amounts falling due after more than one year

-

46,617

NET ASSETS

413,425

694,395

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

412,425

693,395

SHAREHOLDERS' FUNDS

413,425

694,395

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th July 2026 and were signed on its behalf by:

J C Wilkins - Director

1.	STATUTORY INFORMATION

JCW Acoustic Supplies 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

Turnover

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

Depreciation

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.

Leasehold improvements

-

over the lease period

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

50% on 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 Statement of Income and Retained Earnings, 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.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st January 2025

884,363

Disposals

(32,838

)

At 31st December 2025

851,525

DEPRECIATION

At 1st January 2025

760,021

Charge for year

66,085

Eliminated on disposal

(30,096

)

At 31st December 2025

796,010

NET BOOK VALUE

At 31st December 2025

55,515

At 31st December 2024

124,342

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

Totals

£

COST

At 1st January 2025

136,928

Disposals

(32,838

)

At 31st December 2025

104,090

DEPRECIATION

At 1st January 2025

53,217

Charge for year

54,384

Eliminated on disposal

(30,096

)

At 31st December 2025

77,505

NET BOOK VALUE

At 31st December 2025

26,585

At 31st December 2024

83,711

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other debtors

36,867

27,388

6.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

21,618

59,287

Between one and five years

-

21,618

21,618

80,905

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

25,000

75,000

Hire purchase contracts

21,618

80,905

46,618

155,905

Net obligations under hire purchase contracts are secured on the assets to which they relate.

Included in bank loans is a Coronavirus Business Interruption Loan which is secured against the net assets of the company and related group undertakings, JCW Floor Screeding Limited and JCW Acoustic Flooring Limited.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

9.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

The company is party to a cross guarantee in favour of Lloyds Bank plc, in respect of borrowings of the group's parent undertaking, JCW Group Holdings Limited, which at 31 December 2025 amounted to £1,005,504 (2024: £1,169,924).

10.	ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of JCW Group Holdings Limited, registered in England.

The ultimate controlling party is J C Wilkins who is a director and 100% shareholder in the parent company.