Registration number: 02259699

Jackson's of Silsden (1988) Limited

Contents

Balance Sheet	1 to 2
Notes to the Financial Statements	3 to 9

Jackson's of Silsden (1988) Limited

(Registration number: 02259699)
Balance Sheet as at 31 March 2026

	Note	2026 £		2025 £
Fixed assets
Intangible assets	4		-		-
Tangible assets	5		189,752		223,754
			189,752		223,754
Current assets
Stocks		23,654		23,580
Debtors	6	207,668		182,811
Cash at bank and in hand		40,555		63,142
		271,877		269,533
Creditors: Amounts falling due within one year	7	(197,005)		(223,154)
Net current assets			74,872		46,379
Total assets less current liabilities			264,624		270,133
Creditors: Amounts falling due after more than one year	7		(148,552)		(148,177)
Provisions for liabilities			(26,500)		(33,500)
Net assets			89,572		88,456
Capital and reserves
Called up share capital	9	9,999		9,999
Retained earnings		79,573		78,457
Shareholders' funds			89,572		88,456

Jackson's of Silsden (1988) Limited

(Registration number: 02259699)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 August 2026 and signed on its behalf by:
 

......................................... S J Arthington Director

Jackson's of Silsden (1988) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 10
Ryefield Way
Belton Road
Keighley
BD20 0EF

These financial statements were authorised for issue by the Board on 18 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 disclosure and presentation requirements of Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Jackson's of Silsden (1988) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold buildings	2% straight line
Short leasehold improvements	Over term of lease
Plant and machinery	15% reducing balance basis
Fixtures and fittings	20% reducing balance basis
Motor vehicles	20% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Jackson's of Silsden (1988) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
 

3	Staff numbers

The average number of persons employed during the year (including directors) was 20 (2025- 20).

Jackson's of Silsden (1988) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	50,000	50,000
At 31 March 2026	50,000	50,000
Amortisation
At 1 April 2025	50,000	50,000
At 31 March 2026	50,000	50,000
Carrying amount
At 31 March 2026	-	-
At 31 March 2025	-	-

5	Tangible assets

	Land and buildings £	Plant and machinery  £	Fixtures and fittings  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	53,537	103,702	21,038	489,069	667,346
Additions	-	2,805	-	7,750	10,555
At 31 March 2026	53,537	106,507	21,038	496,819	677,901
Depreciation
At 1 April 2025	52,727	58,472	20,021	312,372	443,592
Charge for the year	649	6,945	202	36,761	44,557
At 31 March 2026	53,376	65,417	20,223	349,133	488,149
Carrying amount
At 31 March 2026	161	41,090	815	147,686	189,752
At 31 March 2025	810	45,230	1,017	176,697	223,754

Jackson's of Silsden (1988) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

6

Debtors

Current	2026 £	2025 £
Trade debtors	96,471	114,608
Prepayments	53,829	49,618
Other debtors	57,368	18,585
	207,668	182,811

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	102,927	130,966
Trade creditors		51,435	58,633
Taxation and social security		26,076	20,384
Accruals and deferred income		7,880	3,990
Other creditors		8,687	9,181
		197,005	223,154

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	148,552	148,177

8	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank overdrafts	48,306	52,248
Hire purchase contracts	29,413	34,375
Other borrowings	25,208	44,343
	102,927	130,966

Jackson's of Silsden (1988) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Non-current loans and borrowings

	2026 £	2025 £
Hire purchase contracts	79,043	108,457
Other borrowings	69,509	39,720
	148,552	148,177

Bank borrowings

The carrying amount of bank borrowings and overdrafts at the year end is £48,306 (2025 - £52,248). Bank borrowings and overdrafts are secured by a fixed and floating charge over all assets of the company

Other borrowings

The carrying amount of finance lease liabilities at the year end is £108,456 (2025 - £142,832). Finance lease liabilities are secured on the assets to which they relate.

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	9,999	9,999	9,999	9,999

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £212,141 (2025 - £125,675). This financial commitment is in respect of operating leases.

Jackson's of Silsden (1988) Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

11	Related party transactions

2026	At 1 April 2025 £	Advances to director £	Repayments by director £	At 31 March 2026 £
Interest free loan	7,354	30,960	(7,355)	30,959

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Interest free loan	(444)	18,098	(10,300)	7,354

Expenditure with and payables to related parties

2026	Key management £
Amounts payable to related party	4,107

2025	Key management £
Amounts payable to related party	14,116