Boydell & Jacks Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01438861 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2025

for

Boydell & Jacks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Jacks

C M Jacks

P J Halstead

A M Knight

SECRETARY:

Mrs C A Mckinlay

REGISTERED OFFICE:

Wingard House

Healey Wood Industrial Estate

Burnley

BB11 2HW

REGISTERED NUMBER:

01438861 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

300,213

310,400

300,213

310,400

CURRENT ASSETS

Stocks

749,501

782,635

Debtors

6

1,222,676

1,168,990

Cash at bank and in hand

838,406

1,042,815

2,810,583

2,994,440

CREDITORS

Amounts falling due within one year

7

1,164,859

1,292,083

NET CURRENT ASSETS

1,645,724

1,702,357

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,945,937

2,012,757

CREDITORS

Amounts falling due after more than one
year

8

-

(5,000

)

PROVISIONS FOR LIABILITIES

(43,188

)

(43,399

)

NET ASSETS

1,902,749

1,964,358

CAPITAL AND RESERVES

Called up share capital

1,100

Share premium

50,940

Retained earnings

1,850,709

1,912,318

SHAREHOLDERS' FUNDS

1,902,749

1,964,358

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st December 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 17th June 2026 and were signed on its behalf by:

S A Jacks - Director

C M Jacks - Director

1.	STATUTORY INFORMATION

Boydell & Jacks 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.

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

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.

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.

Patents and licences have been fully amortised.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% Straight Line Basis

Long leasehold

-

Amortised over Period of the Lease

Plant and machinery

-

25% Straight Line Basis and 10% Straight Line Basis

Fixtures and fittings

-

25% Straight Line Basis

Motor vehicles

-

25% Straight Line Basis

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items.

For work in progress and finished goods manufactured by the company, cost is taken as production cost, which includes an appropriate proportion of attributable overheads.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statements if financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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. A defined contribution plan is a post-employment benefit plan under which the company pays fixed contributions into a separate entity and will have no leal or constructive obligation to pay further amounts. The assets of the scheme are held separately from those of the company in an independently administered fund. The amount charged to the profit and loss account represents the contributions payable to the scheme in respect of the accounting period.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 34 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st January 2025

and 31st December 2025

14,452

AMORTISATION

At 1st January 2025

and 31st December 2025

14,452

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1st January 2025

419,683

2,159,581

2,579,264

Additions

-

48,234

At 31st December 2025

419,683

2,207,815

2,627,498

DEPRECIATION

At 1st January 2025

291,666

1,977,198

2,268,864

Charge for year

8,391

50,030

58,421

At 31st December 2025

300,057

2,027,228

2,327,285

NET BOOK VALUE

At 31st December 2025

119,626

180,587

300,213

At 31st December 2024

128,017

182,383

310,400

The market value of the freehold property and short term leasehold property are in the opinion of the directors not materially different to their net book value.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st January 2025

28,200

Transfer to ownership

(28,200

)

At 31st December 2025

-

DEPRECIATION

At 1st January 2025

19,976

Charge for year

7,050

Transfer to ownership

(27,026

)

At 31st December 2025

-

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

8,224

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

1,099,348

1,090,242

Other debtors

123,328

78,748

1,222,676

1,168,990

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

5,000

10,000

Hire purchase contracts

-

2,115

Trade creditors

622,848

639,077

Taxation and social security

362,712

478,355

Other creditors

174,299

162,536

1,164,859

1,292,083

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans

-

5,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Hire purchase contracts

-

2,115

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

31.12.25

31.12.24

£

S A Jacks

Balance outstanding at start of year

-

100,000

Amounts repaid

-

(100,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

The loan was fully repaid in January 2024.

Interest was charged on the outstanding balance at the HMRC approved rate of 2.25%.

11.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the year by the Directors, Mr S A Jacks and Mr C M Jacks.