| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| J T EDWARDS LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| J T EDWARDS LTD |
| J T EDWARDS LTD (REGISTERED NUMBER: 07387034) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 31 October 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Accountants' Report | 8 |
| J T EDWARDS LTD |
| COMPANY INFORMATION |
| for the Year Ended 31 October 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Linden House |
| Linden Close |
| Tunbridge Wells |
| Kent |
| TN4 8HH |
| J T EDWARDS LTD (REGISTERED NUMBER: 07387034) |
| BALANCE SHEET |
| 31 October 2025 |
| 31.10.25 | 31.10.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| J T EDWARDS LTD (REGISTERED NUMBER: 07387034) |
| BALANCE SHEET - continued |
| 31 October 2025 |
| The financial statements were approved by the director and authorised for issue on |
| J T EDWARDS LTD (REGISTERED NUMBER: 07387034) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 31 October 2025 |
| 1. | STATUTORY INFORMATION |
| J T Edwards Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is recognised when it is probable that future economic benefits will flow to the company from the provision of contracts for the sale of services and for construction contracts and is measured at the fair value of consideration which the company expects to receive from those transactions. Where the normal criteria for the recognition of turnover are not met or are varied, then turnover is recognised at the point when control has passed to the customer which could be when legal title has passed to the customer or when the business has a right to payment such as on completion of work or when cash payment has been made to the company. |
| Contract turnover and associated expenditure on construction contracts are recognised by reference to the stage of completion of the contract at the reporting date. |
| Provision will be made for all losses arising from a construction contract where it is probable that current and future contract expenditure exceeds contract turnover. |
| Turnover is recognised net of returns and of trade discounts and is shown exclusive of value added tax. |
| Tangible fixed assets |
| Freehold property | - |
| Plant & equipment | - |
| Motor vehicles | - |
| Computer equipment | - |
| Tangible fixed assets are initially measured at cost price, this can include transport, installation, legal and other such associated costs. After initial recognition the asset is subsequently measured under the cost model of cost, less depreciation, less any impairment losses. |
| Subsequent day-to-day servicing of the assets will be recognised in the profit or loss in the period they are incurred. Only subsequent expenditure that can provide an incremental benefit will be capitalised. |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| J T EDWARDS LTD (REGISTERED NUMBER: 07387034) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 October 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Financial instruments |
| The company enters into basic financial instruments that give rise to financial assets and financial liabilities including trade and other debtors, trade and other creditors, bank and other borrowings and investments in non puttable equity instruments. |
| Debt instruments which are not payable or receivable within one year are initially accounted for at the transaction price and are subsequently accounted for at amortised cost using the effective interest method. Debt instruments payable and receivable within one year are measured at their undiscounted cash amounts. Where the debt instruments are treated as a financing transaction, then the financial asset or liability is measured at the present value of future cash flows based on a market rate of interest. |
| Equity instruments are accounted for at transaction price unless they can be accounted for at fair value based on a readily available transaction price. Alternatively, equity instruments are subsequently accounted for at cost less impairment where no fair value can be reasonably obtained. |
| 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. |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| J T EDWARDS LTD (REGISTERED NUMBER: 07387034) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 October 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Freehold | Plant & | Motor | Computer |
| property | equipment | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 November 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.10.25 | 31.10.24 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.10.25 | 31.10.24 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| J T EDWARDS LTD (REGISTERED NUMBER: 07387034) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 October 2025 |
| 7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024: |
| 31.10.25 | 31.10.24 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Interest is charged on all overdrawn balances exceeding £10,000 at the statutory rate. |
| 8. | RELATED PARTY DISCLOSURES |
| At the year end a balance of £406,686 (2024: £407,550) was outstanding from a company under common control. The loan is interest free and repayable on demand. |
| CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR |
| ON THE UNAUDITED FINANCIAL STATEMENTS OF |
| J T EDWARDS LTD |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J T Edwards Ltd for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the director of J T Edwards Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J T Edwards Ltd and state those matters that we have agreed to state to the director of J T Edwards Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J T Edwards Ltd and its director for our work or for this report. |
| It is your duty to ensure that J T Edwards Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J T Edwards Ltd. You consider that J T Edwards Ltd 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 financial statements of J T Edwards Ltd. 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 statutory financial statements. |
| Linden House |
| Linden Close |
| Tunbridge Wells |
| Kent |
| TN4 8HH |