Company registration number 08061436 (England and Wales)
JOHNMARK LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
JOHNMARK LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 8
JOHNMARK LTD
STATEMENT OF FINANCIAL POSITION
As At 30 November 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,383,755
1,088,588
Investments
4
171,552
153,468
1,555,307
1,242,056
Current assets
Stocks
736,331
640,940
Debtors
5
2,432,214
2,401,895
Cash at bank and in hand
761,843
609,769
3,930,388
3,652,604
Creditors: amounts falling due within one year
6
(1,602,835)
(1,422,960)
Net current assets
2,327,553
2,229,644
Total assets less current liabilities
3,882,860
3,471,700
Creditors: amounts falling due after more than one year
7
(153,052)
-
0
Provisions for liabilities
(252,199)
(216,102)
Net assets
3,477,609
3,255,598
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
3,477,509
3,255,498
Total equity
3,477,609
3,255,598
JOHNMARK LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
As At 30 November 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 August 2026 and are signed on its behalf by:
Mr R M Hart
Director
Company registration number 08061436 (England and Wales)
JOHNMARK LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2025
- 3 -
1
Accounting policies
Company information

Johnmark Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 84 Bison Place, Moss Side Industrial Estate, Leyland, Preston, PR26 7QR.

1.1
Basis of preparation

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, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods provided and it shows net of VAT.

Turnover is recognised when goods have been delivered to the customers. This is the point when the risks and rewards of ownership have been transferred to the customer.

1.4
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
5% reducing balance
Plant and equipment
15% reducing balance
Fixtures and fittings
20% reducing balance
Computer equipment
20% reducing balance
Motor vehicles
25% reducing balance

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.

1.5
Fixed asset investments

Other fixed asset investments are stated at their fair value.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Stocks

Stocks and work in progress are valued at the lower of cost and selling price, after making due allowance for obsolete and slow moving items.

JOHNMARK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

The following assets and liabilities are classified as financial instruments; bank accounts, trade debtors, directors' loan accounts, trade creditors, accruals and hire purchase agreements.

Financial instruments that are payable or receivable within one year, typically bank accounts, reade debtors, directors loan accounts, trade creditors and accruals, are measured initially and subsequently at the discounted amount of the cash or other consideration that is expected to be paid or received.

Financial instruments repayable in more than one year such as hire purchase agreements are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method unless the effect of discounting would be immaterial.

1.8
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 income statement 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 income statement, 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.

1.9
Leases
As lessee

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit and loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

JOHNMARK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
1
Accounting policies
(Continued)
- 5 -
1.10

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.

2
Employees

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

2025
2024
Number
Number
Total
25
19
JOHNMARK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
- 6 -
3
Tangible fixed assets
Improvements to property
Plant and equipment
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 December 2024
201,539
1,241,925
92,387
188,872
82,730
1,807,453
Additions
-
0
472,935
-
0
12,386
218,719
704,040
Disposals
-
0
(253,000)
-
0
-
0
(22,670)
(275,670)
At 30 November 2025
201,539
1,461,860
92,387
201,258
278,779
2,235,823
Depreciation and impairment
At 1 December 2024
36,049
513,271
54,668
77,435
37,442
718,865
Depreciation charged in the year
8,264
135,172
7,042
23,396
65,989
239,863
Eliminated in respect of disposals
-
0
(87,447)
-
0
-
0
(19,213)
(106,660)
At 30 November 2025
44,313
560,996
61,710
100,831
84,218
852,068
Carrying amount
At 30 November 2025
157,226
900,864
30,677
100,427
194,561
1,383,755
At 30 November 2024
165,490
728,654
37,719
111,437
45,288
1,088,588
JOHNMARK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
- 7 -
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
171,552
153,468
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 December 2024
153,468
Valuation changes
18,084
At 30 November 2025
171,552
Carrying amount
At 30 November 2025
171,552
At 30 November 2024
153,468
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,326,125
1,158,527
Other debtors
1,106,089
1,243,368
2,432,214
2,401,895
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
26,104
101,023
Trade creditors
603,860
447,222
Taxation and social security
339,486
449,763
Other creditors
633,385
424,952
1,602,835
1,422,960

Hire purchase creditors are secured on the relevant fixed assets.

JOHNMARK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
- 8 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
153,052
-
0

Hire purchase creditors are secured on the relevant fixed assets.

8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
172,637
127,176
9
Directors' transactions
Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Loans
3.75
385,321
208,247
8,478
(293,499)
308,547
Loans
3.75
265,470
144,212
6,662
(450,000)
(33,656)
650,791
352,459
15,140
(743,499)
274,891
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