Jaymart Rubber & Plastics Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00914626 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Jaymart Rubber & Plastics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F M Byrom

M E Bunyard

P R MacFarlane

REGISTERED OFFICE:

66 Roundmead Avenue

Loughton

Essex

IG10 1PZ

REGISTERED NUMBER:

00914626 (England and Wales)

ACCOUNTANTS:

Darrell R Emerson FCCA

66 Roundmead Avenue

Loughton

Essex

IG10 1PZ

FIXED ASSETS

Tangible assets

4

26,123

32,366

Investments

5

344,022

547,711

370,145

580,077

CURRENT ASSETS

Stocks

678,432

715,721

Debtors

6

863,996

914,082

Cash at bank and in hand

456,024

242,177

1,998,452

1,871,980

CREDITORS

Amounts falling due within one year

7

422,292

304,295

NET CURRENT ASSETS

1,576,160

1,567,685

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,946,305

2,147,762

CAPITAL AND RESERVES

Called up share capital

290

Fair value reserve

8

559,579

Retained earnings

1,386,436

1,587,893

SHAREHOLDERS' FUNDS

1,946,305

2,147,762

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 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

M E Bunyard - Director

F M Byrom - Director

1.	STATUTORY INFORMATION

Jaymart Rubber & Plastics 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 as modified by the revaluation of certain assets.

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.

Plant and machinery

-

25% on reducing balance

Fixtures, fittings and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Net realisable value is based on estimated selling price less further costs to completion and disposal.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Intangible assets

Intangible fixed assets are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic life of five years. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Going concern

Based on the continued support of the directors, they consider that it is appropriate to prepare the financial statement on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Short

Plant and

and

Motor

leasehold

machinery

equipment

vehicles

Totals

£

COST

At 1 November 2024

8,604

417,499

702,967

143,269

1,272,339

Additions

-

2,176

360

-

2,536

At 31 October 2025

8,604

419,675

703,327

143,269

1,274,875

DEPRECIATION

At 1 November 2024

1,936

411,240

692,372

134,425

1,239,973

Charge for year

1,721

2,108

2,739

2,211

8,779

At 31 October 2025

3,657

413,348

695,111

136,636

1,248,752

NET BOOK VALUE

At 31 October 2025

4,947

6,327

8,216

6,633

26,123

At 31 October 2024

6,668

6,259

10,595

8,844

32,366

5.	FIXED ASSET INVESTMENTS

Other

investment

£

COST OR VALUATION

At 1 November 2024

547,711

Disposals

(165,220

)

Revaluations

(38,469

)

At 31 October 2025

344,022

NET BOOK VALUE

At 31 October 2025

344,022

At 31 October 2024

547,711

Cost or valuation at 31 October 2025 is represented by:

Other

investment

£

Valuation in 2019

515,824

Valuation in 2020

(56,545

)

Valuation in 2021

14,202

Valuation in 2022

32,920

Valuation in 2023

6,281

Valuation in 2024

35,029

Valuation in 2025

(203,689

)

344,022

6.

DEBTORS

31.10.25

31.10.24

£

Amounts falling due within one year:

Trade debtors

232,152

235,848

Other debtors

2,749

2,154

Staff loans

4,527

Directors' current accounts

84,240

Directors' loan accounts

6,000

Deferred tax asset

1,509

3,490

Prepayments

55,648

53,284

386,825

389,543

Amounts falling due after more than one year:

Staff loans

207,605

211,205

Directors' loan accounts

207,215

213,215

ACT recoverable

62,351

100,119

477,171

524,539

Aggregate amounts

863,996

914,082

The amounts included in directors' loan accounts related to non participating directors.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade creditors

295,859

187,583

Social security and other taxes

99,134

84,130

Accrued expenses

27,299

32,582

422,292

304,295

8.

RESERVES

Fair

value

reserve

£

At 1 November 2024

and 31 October 2025

559,579

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

M E Bunyard

Balance outstanding at start of year

84,239

84,102

Amounts advanced

-

137

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

84,239

P R MacFarlane

Balance outstanding at start of year

219,215

225,215

Amounts repaid

(6,000

)

(6,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

213,215

219,215

10.	RELATED PARTY DISCLOSURES

Included under staff loans are interest free loans to director's children. The loans are repayable on demand and the balances outstanding at the beginning and end of the year were as follows:

31 October 2025 31 October 2024

£212,806 £214,806

11.	POST BALANCE SHEET EVENTS

There were no material events subsequent to 31 October 2025 and up until the authorisation of the financial statements for issue, that have not been disclosed elsewhere in the financial statements.

12.	ULTIMATE CONTROLLING PARTY

Mrs M E Bunyard, who is a director of the company, controls the company by virtue of her majority interest, direct and indirect, in the issued ordinary share capital.