Company registration number 07251788 (England and Wales)
JUST NICE CLEAN CARS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MAY 2026
PAGES FOR FILING WITH REGISTRAR
JUST NICE CLEAN CARS LIMITED
COMPANY INFORMATION
Directors
Mr C M Jay
Mrs C M Jay
Company number
07251788
Registered office
Just Nice House
Millers Road
Warwick
Warwickshire
CV34 5AE
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Barclays Bank Plc
26-28 Evesham Walk
Kingfisher Centre
Redditch
Worcestershire
B97 4EX
JUST NICE CLEAN CARS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
JUST NICE CLEAN CARS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JUST NICE CLEAN CARS LIMITED FOR THE YEAR ENDED 30 MAY 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Just Nice Clean Cars Limited for the year ended 30 May 2026 which comprise, 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 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 at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Just Nice Clean Cars Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Just Nice Clean Cars Limited and state those matters that we have agreed to state to the b oard of d irectors of Just Nice Clean Cars Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Just Nice Clean Cars Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Just Nice Clean Cars Limited 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 Just Nice Clean Cars Limited. You consider that Just Nice Clean Cars 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 financial statements of Just Nice Clean Cars 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 statutory f inancial statements.

Ormerod Rutter Limited
24 July 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
JUST NICE CLEAN CARS LIMITED
BALANCE SHEET
AS AT
30 MAY 2026
30 May 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
113,735
160,464
Current assets
Stocks
126,991
17,733
Debtors
4
130,585
130,105
Cash at bank and in hand
106,418
144,983
363,994
292,821
Creditors: amounts falling due within one year
5
(108,388)
(74,183)
Net current assets
255,606
218,638
Total assets less current liabilities
369,341
379,102
Provisions for liabilities
6
(16,906)
(27,138)
Net assets
352,435
351,964
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
352,335
351,864
Total equity
352,435
351,964

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 24 July 2026 and are signed on its behalf by:
Mr C M Jay
Mrs C M Jay
Director
Director
Company registration number 07251788 (England and Wales)
JUST NICE CLEAN CARS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MAY 2026
- 3 -
1
Accounting policies
Company information

Just Nice Clean Cars Limited is a private company limited by shares incorporated in England and Wales. The registered office is Just Nice House, Millers Road, Warwick, Warwickshire, CV34 5AE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Improvements to property
10% on cost
Plant and equipment
20% on reducing balance
Fixtures and fittings
15% on reducing balance
Computer equipment
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

JUST NICE CLEAN CARS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MAY 2026
1
Accounting policies
(Continued)
- 4 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.9
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

JUST NICE CLEAN CARS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MAY 2026
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
10
10
3
Tangible fixed assets
Improvements to property
Plant and equipment
Fixtures and fittings
Computer equipment
Total
£
£
£
£
£
Cost
At 31 May 2025
77,412
110,531
79,563
55,723
323,229
Additions
-
0
7,989
1,345
2,320
11,654
Disposals
-
0
(6,749)
(49,599)
-
0
(56,348)
At 30 May 2026
77,412
111,771
31,309
58,043
278,535
Depreciation and impairment
At 31 May 2025
7,744
75,704
32,155
47,162
162,765
Depreciation charged in the year
7,744
8,225
2,680
7,028
25,677
Eliminated in respect of disposals
-
0
(4,951)
(18,691)
-
0
(23,642)
At 30 May 2026
15,488
78,978
16,144
54,190
164,800
Carrying amount
At 30 May 2026
61,924
32,793
15,165
3,853
113,735
At 30 May 2025
69,668
34,827
47,408
8,561
160,464
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
6,075
9,080
Amounts owed by group undertakings
88,027
96,159
Other debtors
36,483
24,866
130,585
130,105
JUST NICE CLEAN CARS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MAY 2026
- 6 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
33,558
17,994
Taxation and social security
59,408
42,834
Other creditors
15,422
13,355
108,388
74,183
6
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
16,906
27,138
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
8
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9
Control

Ultimate parent company

The ultimate parent company is JNCC Holdings Limited, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr C M Jay and Mrs C M Jay by virtue of their controlling interest in the ultimate parent company.

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