REGISTERED NUMBER: 04021422 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

J & S Babbage Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J P Babbage

REGISTERED OFFICE:

Henly Grove

Coleford Road

St Briavels

Lydney

Gloucestershire

GL15 6TW

REGISTERED NUMBER:

04021422 (England and Wales)

ACCOUNTANTS:

Orchard Accountancy

6 Orchard Road

Coombs Park

Coleford

Gloucestershire

GL16 8AU

FIXED ASSETS

Tangible assets

4

92,181

122,906

CURRENT ASSETS

Stocks

151,197

220,733

Debtors

5

52,790

-

Cash at bank

279,602

174,690

483,589

395,423

CREDITORS

Amounts falling due within one year

6

106,056

66,562

NET CURRENT ASSETS

377,533

328,861

TOTAL ASSETS LESS CURRENT LIABILITIES

469,714

451,767

CREDITORS

Amounts falling due after more than one year

7

(6,072

)

(14,821

)

PROVISIONS FOR LIABILITIES

(18,830

)

(23,352

)

NET ASSETS

444,812

413,594

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

444,810

413,592

SHAREHOLDERS' FUNDS

444,812

413,594

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 June 2026 and were signed by:

J P Babbage - Director

1.	STATUTORY INFORMATION

J & S Babbage Ltd 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 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 etc

-

33% on cost, 25% on cost and 20% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

375,156

DEPRECIATION

At 1 July 2024

252,250

Charge for year

30,725

At 30 June 2025

282,975

NET BOOK VALUE

At 30 June 2025

92,181

At 30 June 2024

122,906

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

2,831

-

Other debtors

49,959

-

52,790

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

44,921

33,829

Taxation and social security

35,548

5,854

Other creditors

25,587

26,879

106,056

66,562

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Other creditors

6,072

14,821