REGISTERED NUMBER: 04685360 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

JD Controls Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Davies

SECRETARY:

Mrs J A Davies

REGISTERED OFFICE:

Unit 12 Pilsworth Way

Pilsworth Industrial Estate

Bury

Lancashire

BL9 8RE

REGISTERED NUMBER:

04685360 (England and Wales)

ACCOUNTANTS:

RAA Thompson Jones Business Solutions Ltd

2 Heap Bridge

Bury

Lancashire

BL9 7HR

Fixed assets

Tangible assets

5

3,750

1,743

Current assets

Stocks

11,425

36,000

Debtors

6

8,283

30,667

Cash at bank and in hand

944

50

20,652

66,717

Creditors

Amounts falling due within one year

7

(5,635

)

(27,034

)

Net current assets

15,017

39,683

Total assets less current liabilities

18,767

41,426

Accruals and deferred income

(1,752

)

(1,100

)

Net assets

17,015

40,326

Capital and reserves

Called up share capital

8

100

100

Retained earnings

16,915

40,226

Shareholders' funds

17,015

40,326

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 August 2026 and were signed by:

M Davies - Director

1.	STATUTORY INFORMATION

JD Controls 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.	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 provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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

-

20% on cost and 2% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

STOCKS

Work in progress is valued at the lower of cost and net realisable value.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

5,783

3,122

7,333

2,122

18,360

Additions

2,987

-

-

-

2,987

Disposals

-

-

(7,333

)

-

(7,333

)

At 31 March 2026

8,770

3,122

-

2,122

14,014

DEPRECIATION

At 1 April 2025

5,783

2,562

7,333

939

16,617

Charge for year

495

130

-

355

980

Eliminated on disposal

-

-

(7,333

)

-

(7,333

)

At 31 March 2026

6,278

2,692

-

1,294

10,264

NET BOOK VALUE

At 31 March 2026

2,492

430

-

828

3,750

At 31 March 2025

-

560

-

1,183

1,743

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

7,556

29,980

Other debtors

727

687

8,283

30,667

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

2,861

Trade creditors

-

1,651

Taxation and social security

5,553

15,797

Other creditors

82

6,725

5,635

27,034

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

100

100