Jeavons Eurotir Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Report to the directors on the preparation of the unaudited statutory accounts of Jeavons Eurotir Limited for the year ended 30 June 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jeavons Eurotir Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Jeavons Eurotir Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Jeavons Eurotir Limited and state those matters that we have agreed to state to the directors of Jeavons Eurotir Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jeavons Eurotir Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Jeavons Eurotir Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jeavons Eurotir Limited . You consider that Jeavons Eurotir Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Jeavons Eurotir Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

30 July 2026

Raven Accounting (West Midlands) Limited

Chartered Certified Accountants

9-11 Stratford Road

Shirley

Solihull

B90 3LU

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Jeavons Eurotir Limited

Balance Sheet

As At 30 June 2026

Balance Sheet

Registered number: 02034859

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		50,763		44,412
Tangible Assets	5		2,361,528		2,346,085

			2,412,291		2,390,497
CURRENT ASSETS
Stocks	6	177,500		8,514
Debtors	7	1,042,472		1,090,238
Cash at bank and in hand		82,926		115,735

		1,302,898		1,214,487
Creditors: Amounts Falling Due Within One Year	8	(1,897,991 )		(1,998,542 )

NET CURRENT ASSETS (LIABILITIES)			(595,093 )		(784,055 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,817,198		1,606,442

Creditors: Amounts Falling Due After More Than One Year	9		(446,277 )		(282,833 )

NET ASSETS			1,370,921		1,323,609

CAPITAL AND RESERVES
Called up share capital	12		200		200
Share premium account			179,527		179,527
Profit and Loss Account			1,191,194		1,143,882

SHAREHOLDERS' FUNDS			1,370,921		1,323,609

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Jeavons Eurotir Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 30 July 2026 and were signed on its behalf by:

Mr D A Jeavons

Director

The notes on pages 4 to 8 form part of these financial statements.

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Jeavons Eurotir Limited

Notes to the Financial Statements

For The Year Ended 30 June 2026

Notes to the Financial Statements

1. General Information

Jeavons Eurotir Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02034859 . The registered office is Unit 4 Seeleys Park Seeleys Road, Tyseley, Birmingham, West Midlands, B11 2LR.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

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.

Computer software is being amortised evenly over its estimated useful life of ten years and three years where applicable.

Website is being amortised evenly over its estimated useful life of three years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	5% on reducing balance
Plant & Machinery	7.5% on reducing balance and 20% on cost
Motor Vehicles	10% on reducing balance and 10% on cost
Fixtures & Fittings	10% on cost and reducing balance
Computer Equipment	15% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Jeavons Eurotir Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.7. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

No provision for deferred taxation has been made by the company.

If provision were to be made for deferred taxation on the basis of the full potential liability, the total provision would be £505,540 (2025: £532,636) and the tax charge for the year would decrease by £(27,096) (2025: £117,133).

3. Average Number of Employees

Average number of employees, including directors, during the year was: 43 (2025: 49)

4. Intangible Assets

	Other
	£
Cost
As at 1 July 2025	140,992
Additions	24,440

As at 30 June 2026	165,432

Amortisation
As at 1 July 2025	96,580
Provided during the period	18,089

As at 30 June 2026	114,669

Net Book Value
As at 30 June 2026	50,763

As at 1 July 2025	44,412

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 July 2025	125,068	1,306,136	1,906,451	300,824
Additions	-	15,680	284,623	-
Disposals	(5,775 )	(5,401 )	(145,964 )	(13,998 )

As at 30 June 2026	119,293	1,316,415	2,045,110	286,826

...CONTINUED

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Jeavons Eurotir Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

Depreciation
As at 1 July 2025	20,018	562,943	669,488	64,889
Provided during the period	5,042	66,943	134,206	22,846
Disposals	(1,551 )	(2,173 )	(101,693 )	(6,525 )

As at 30 June 2026	23,509	627,713	702,001	81,210

Net Book Value
As at 30 June 2026	95,784	688,702	1,343,109	205,616

As at 1 July 2025	105,050	743,193	1,236,963	235,935


	Computer Equipment	Total
	£	£
Cost
As at 1 July 2025	47,037	3,685,516
Additions	7,822	308,125
Disposals	-	(171,138 )

As at 30 June 2026	54,859	3,822,503

Depreciation
As at 1 July 2025	22,093	1,339,431
Provided during the period	4,449	233,486
Disposals	-	(111,942 )

As at 30 June 2026	26,542	1,460,975

Net Book Value
As at 30 June 2026	28,317	2,361,528

As at 1 July 2025	24,944	2,346,085

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Plant & Machinery	108,206	22,660
Motor Vehicles	813,061	796,605

	921,267	819,265

6. Stocks

	2026	2025
	£	£
Stock	177,500	8,514

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Jeavons Eurotir Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	879,406	946,929
Other debtors	163,066	143,309

	1,042,472	1,090,238

Of the trade debtors, £823,005 (2025: £786,152) are subject to financing arrangements.

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	239,106	214,234
Trade creditors	622,105	887,304
Other loans	50,000	41,604
Other creditors	776,826	671,598
Taxation and social security	209,954	183,802

	1,897,991	1,998,542

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	446,277	282,833

10. Secured Creditors

Of the creditors the following amounts are secured.

The hire purchase contracts and finance leases are secured on the assets to which they relate and the amounts owed to factor (contained in other creditors) are secured on the trade debtors which are subject to the financing arrangement.

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	679,253	497,067
Other Creditors	648,598	581,053

11. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	239,106	214,234
Later than one year and not later than five years	381,889	282,833
Later than five years	64,388	-

	685,383	497,067

	685,383	497,067

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Jeavons Eurotir Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

12. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary A shares of £ 1 each	100	100
100 Ordinary B shares of £ 1 each	100	100

	200	200

13. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2026
	£	£	£	£	£
Mr Darren Jeavons	84,550	-	84,550	-	-

The above loan was unsecured and interest-free.

14. Related Party Transactions

During the year, total dividends of £10,347 were paid to one of the directors.

The amount owed to the company by the same director at the beginning of the year was repaid in full, as disclosed in note 13.

In addition, the director made eight separate advances to the company totalling £364,086. After taking account of repayments and interest charged, the outstanding loan balances totalled £104,687 at the year end. The loans bore interest at 8.62% per annum, were unsecured and repayable on demand. Interest of £17,381 was charged.

The same director also guaranteed the company’s overdraft up to a limit of £50,000.

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