Company Registration No. 14102125 (England and Wales)
JJ Custom Creations Ltd
Unaudited accounts
for the year ended 31 May 2026
JJ Custom Creations Ltd
Unaudited accounts
Contents
JJ Custom Creations Ltd
Company Information
for the year ended 31 May 2026
Directors
Darren Johnson
Matthew Johnson
Kaine Johnson
Company Number
14102125 (England and Wales)
Registered Office
3 Rhodes Street
Liversedge
West Yorkshire
WF15 6BG
England
Accountants
Small Business Accountancy
18 Stoney Hill
Rastrick
Brighouse
West Yorkshire
HD6 3BP
JJ Custom Creations Ltd
Statement of financial position
as at 31 May 2026
Tangible assets
56,703
43,644
Cash at bank and in hand
23,912
11,788
Creditors: amounts falling due within one year
(50,101)
(21,234)
Net current liabilities
(17,996)
(1,588)
Total assets less current liabilities
38,707
42,056
Creditors: amounts falling due after more than one year
-
(500)
Provisions for liabilities
Deferred tax
(4,276)
(3,961)
Called up share capital
2
2
Profit and loss account
34,429
37,593
Shareholders' funds
34,431
37,595
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by
Darren Johnson
Director
Company Registration No. 14102125
JJ Custom Creations Ltd
Notes to the Accounts
for the year ended 31 May 2026
JJ Custom Creations Ltd is a private company, limited by shares, registered in England and Wales, registration number 14102125. The registered office is 3 Rhodes Street, Liversedge, West Yorkshire, WF15 6BG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
10% straight line
Computer equipment
25% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
JJ Custom Creations Ltd
Notes to the Accounts
for the year ended 31 May 2026
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 June 2025
32,136
22,633
-
7,360
62,129
Additions
2,510
19,670
1,112
4,321
27,613
At 31 May 2026
34,646
42,303
1,112
11,681
89,742
At 1 June 2025
10,526
4,526
-
3,433
18,485
Charge for the year
4,825
7,555
111
2,063
14,554
At 31 May 2026
15,351
12,081
111
5,496
33,039
At 31 May 2026
19,295
30,222
1,001
6,185
56,703
At 31 May 2025
21,610
18,107
-
3,927
43,644
Amounts falling due within one year
Accrued income and prepayments
1,488
2,661
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
500
728
Taxes and social security
11,616
8,620
Loans from directors
26,822
152
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
-
500
JJ Custom Creations Ltd
Notes to the Accounts
for the year ended 31 May 2026
8
Deferred taxation
2026
2025
Accelerated capital allowances
4,276
3,961
Provision at start of year
3,961
2,267
Charged to the profit and loss account
315
1,694
Provision at end of year
4,276
3,961
Allotted, called up and fully paid:
2 Ordinary shares A of £1 each
2.00
2.00
1 Ordinary Shares B of £0.01 each
0.01
-
Shares issued during the period:
1 Ordinary Shares B of £0.01 each
0.01
10
Transactions with related parties
The company is in receipt of loans amounting to £26,822.00 from members of key management personnel. The loans are payable on demand and the rate of interest charged is 0%. At the balance sheet date, the loans were still outstanding and are presented within creditors: amounts falling due within one year.
During the year, total dividends of £48,500 (2025: £31,000) were paid to the directors.
11
Average number of employees
During the year the average number of employees was 3 (2025: 1).