REGISTERED NUMBER: 04916193 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

J.A. Cobbett P & H Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

J A Cobbett

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

Registered number:

04916193 (England and Wales)

Accountants:

Wilson Sandford Limited

Chartered accountants

85 Church Road

Hove

East Sussex

BN3 2BB

Fixed assets

Intangible assets

4

-

-

Property, plant and equipment

5

13,494

16,918

13,494

16,918

Current assets

Inventories

1,500

1,600

Debtors

6

2,738

11,000

Cash at bank

53,240

41,535

57,478

54,135

Creditors: amounts falling due within one year

7

44,366

37,741

Net current assets

13,112

16,394

Total assets less current liabilities

26,606

33,312

Provisions for liabilities

889

2,431

Net assets

25,717

30,881

Capital and reserves

Called up share capital

8

50

50

Retained earnings

25,667

30,831

Shareholders' funds

25,717

30,881

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 August 2026 and were signed by:

J A Cobbett - Director

1.	Statutory information

J.A. Cobbett P & H 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.

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of VAT and discounts. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Goodwill

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has been fully amortised over its estimated useful life of five years.

Tangible assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 25% straight line

Motor vehicles - 20% reducing balance

Plant and machinery - 20% reducing balance

Stocks

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Stock is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3.	Employees and directors

The average number of employees during the year was 1 (2025 - 1 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

36,000

Amortisation

At 1 April 2025

and 31 March 2026

36,000

Net book value

At 31 March 2026

-

At 31 March 2025

-

5.	Property, plant and equipment

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 April 2025

and 31 March 2026

16,995

6,901

416

24,312

Depreciation

At 1 April 2025

1,133

6,160

101

7,394

Charge for year

3,172

148

104

3,424

At 31 March 2026

4,305

6,308

205

10,818

Net book value

At 31 March 2026

12,690

593

211

13,494

At 31 March 2025

15,862

741

315

16,918

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

2,738

11,000

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

75

-

Taxation and social security

111

145

Other creditors

44,180

37,596

44,366

37,741

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

50

Ordinary shares

£1

50

50

9.	Related party disclosures

Within creditors is £37,468 (2025: £36,356) owed to the director.