REGISTERED NUMBER: 05727902 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

J Smallman Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J M Smallman

REGISTERED OFFICE:

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

REGISTERED NUMBER:

05727902 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Intangible assets

4

10,539

21,081

Tangible assets

5

139

165

10,678

21,246

CURRENT ASSETS

Stocks

743

-

Cash at bank

14,897

32,707

15,640

32,707

CREDITORS

Amounts falling due within one year

6

254,737

277,925

NET CURRENT LIABILITIES

(239,097

)

(245,218

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(228,419

)

(223,972

)

PROVISIONS FOR LIABILITIES

-

41

NET LIABILITIES

(228,419

)

(224,013

)

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

(228,420

)

(224,014

)

SHAREHOLDERS' FUNDS

(228,419

)

(224,013

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 July 2026 and were signed by:

Mr J M Smallman - Director

1.	STATUTORY INFORMATION

J Smallman 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 represents the company's share of the profits of the partnership

Goodwill

Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives as follows:

Goodwill - ten years

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

250,000

AMORTISATION

At 1 November 2024

228,919

Amortisation for year

10,542

At 31 October 2025

239,461

NET BOOK VALUE

At 31 October 2025

10,539

At 31 October 2024

21,081

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

515

349

864

DEPRECIATION

At 1 November 2024

350

349

699

Charge for year

26

-

26

At 31 October 2025

376

349

725

NET BOOK VALUE

At 31 October 2025

139

-

139

At 31 October 2024

165

-

165

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

253,957

277,145

Accruals and deferred income

780

780

254,737

277,925

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

8.	GOING CONCERN

The financial statements have been prepared on a going concern basis. It is the intention of the directors to continue to support the company for the foreseeable future.