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Registered number: 05015447
JLG Hydraulics Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
JLG Hydraulics Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
JLG Hydraulics Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 05015447

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 23,750 |  | 26,750
Tangible Assets | 5 |  | 39,609 |  | 62,934
|  |  | 63,359 |  | 89,684
CURRENT ASSETS
Stocks | 6 | 68,298 |  | 71,473 |
Debtors | 7 | 228,160 |  | 255,004 |
Cash at bank and in hand |  | 56,549 |  | 85,828 |
|  | 353,007 |  | 412,305 |
Creditors: Amounts Falling Due Within One Year | 8 | (197,661 ) |  | (240,868 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 155,346 |  | 171,437
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 218,705 |  | 261,121
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (69,310 ) |  | (102,096 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,903 ) |  | (7,795 )
NET ASSETS |  |  | 139,492 |  | 151,230
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Profit and Loss Account |  |  | 139,392 |  | 151,130
SHAREHOLDERS' FUNDS |  |  | 139,492 |  | 151,230

Page 1
Page 2
JLG Hydraulics Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr N Mills Director | Mr A Holloway Director
17/08/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
JLG Hydraulics Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
JLG Hydraulics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05015447 . The registered office is Unit 5 Canal Street, Burton Upon Trent, Staffordshire, DE14 3TB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10 year straight line
Motor Vehicles | 4 year straight line
Fixtures & Fittings | 10 year straight line
Computer Equipment | 5 year straight line

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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JLG Hydraulics Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.11. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
2.12. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2025: 8)
8 8
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JLG Hydraulics Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2025 | 55,000
As at 31 January 2026 | 55,000
Amortisation
As at 1 February 2025 | 28,250
Provided during the period | 3,000
As at 31 January 2026 | 31,250
Net Book Value
As at 31 January 2026 | 23,750
As at 1 February 2025 | 26,750

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 February 2025 | 23,472 | 164,890 | 45,869 | 65,906 | 300,137
Additions | - | 391 | - | - | 391
Disposals | - | (42,052 ) | - | - | (42,052 )
As at 31 January 2026 | 23,472 | 123,229 | 45,869 | 65,906 | 258,476
Depreciation
As at 1 February 2025 | 23,080 | 115,418 | 33,143 | 65,562 | 237,203
Provided during the period | 115 | 20,825 | 2,615 | 161 | 23,716
Disposals | - | (42,052 ) | - | - | (42,052 )
As at 31 January 2026 | 23,195 | 94,191 | 35,758 | 65,723 | 218,867
Net Book Value
As at 31 January 2026 | 277 | 29,038 | 10,111 | 183 | 39,609
As at 1 February 2025 | 392 | 49,472 | 12,726 | 344 | 62,934

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 68,298 |  | 71,473

Page 5
Page 6
JLG Hydraulics Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 198,059 |  | 236,283
Other debtors | 30,101 |  | 18,721
| 228,160 |  | 255,004

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,262 |  | 14,542
Trade creditors | 51,484 |  | 89,753
Bank loans and overdrafts | 8,595 |  | 9,335
Other creditors | 55,068 |  | 64,763
Taxation and social security | 65,252 |  | 62,475
| 197,661 |  | 240,868

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 28,895 |  | 53,086
Bank loans | 10,415 |  | 19,010
Other creditors | 30,000 |  | 30,000
| 69,310 |  | 102,096

10. Loans
An analysis of the maturity of loans is given below:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 8,595 |  | 9,335

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 10,415 |  | 19,010

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JLG Hydraulics Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
11. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 17,262 |  | 14,542
Later than one year and not later than five years | 28,895 |  | 53,086
| 46,157 |  | 67,628
| 46,157 |  | 67,628

12. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

13. Related Party Disclosures
Transactions with directors
All directors remuneration was paid under the normal market conditions.
Loans from related parties

| Key management |  | Total
2026 | £ |  | £
At start of period | 30,000 |  | 30,000
At end of period | 30,000 |  | 30,000

| Key management |  | Total
2025 | £ |  | £
At start of period | 36,000 |  | 36,000
Repaid | (6,000) |  | (6,000)
At the end of period | 30,000 |  | 30,000

Terms of loans from related parties
There are no repayment terms or interest charged on loans to and from key management. All loans are repayable on demand.
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