J.E.S. Manufacturing Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02894218 (England and Wales)

CESSATION FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

J.E.S. MANUFACTURING COMPANY LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N Storey

Mrs Y Storey

REGISTERED OFFICE:

53 Wharf Road

Tyseley

BIRMINGHAM

B11 2DX

REGISTERED NUMBER:

02894218 (England and Wales)

ACCOUNTANTS:

Michael Heaven & Associates Limited

Chartered Certified Accountants

47 Calthorpe Road

Edgbaston

BIRMINGHAM

B15 1TH

BANKERS:

Barclays Bank PLC

201 Stratford Road

Shirley

Solihull

B90 3AT

INCORPORATED:

2nd February 1994

FIXED ASSETS

Tangible assets

4

-

41,506

CURRENT ASSETS

Stocks

-

18,793

Debtors

-

31,501

Cash at bank

15,249

41,943

15,249

92,237

CREDITORS

Amounts falling due within one year

14,409

57,863

NET CURRENT ASSETS

840

34,374

TOTAL ASSETS LESS CURRENT
LIABILITIES

840

75,880

PROVISIONS FOR LIABILITIES

6

-

10,999

NET ASSETS

840

64,881

CAPITAL AND RESERVES

Called up share capital

7

540

Revaluation reserve

8

-

19,550

Capital redemption reserve

300

Retained earnings

-

44,491

SHAREHOLDERS' FUNDS

840

64,881

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 3rd August 2026 and were signed on its behalf by:

Mr N Storey - Director

Mrs Y Storey - Director

1.	STATUTORY INFORMATION

J.E.S. Manufacturing Company 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.

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 represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

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

-

25% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans from related parties.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's

pension scheme are charged to profit or loss in the period to which they relate.

The company contributes into the directors defined contribution pension scheme. Contributions payable to the directors pension scheme are charged to the profit and loss account in the period to which they relate.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2025

141,585

Disposals

(141,585

)

At 31st March 2026

-

DEPRECIATION

At 1st April 2025

100,079

Eliminated on disposal

(100,079

)

At 31st March 2026

-

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

41,506

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

Within one year

-

18,000

The total lease payments recognised as an expense during the year was £9,000.

6.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

-

10,999

Deferred

tax

£

Balance at 1st April 2025

10,999

Movement during the year

Balance at 31st March 2026

10,999

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

A provision for annual leave accrued by employees as a result of services rendered in the current period, and which employees are entitled to carry forward and use within the next 12 months is recognised. The provision is measured at the salary cost payable for the period of absence.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

505

Ordinary A

£1

505

15

Ordinary B

£1

15

20

Ordinary C

£1

20

540

8.

RESERVES

Revaluation

reserve

£

At 1st April 2025

19,550

Revaluation of assets

(19,550

)

At 31st March 2026

-