J AND L BRADLEY LTD - Filleted accounts

Registered number

12309398

J AND L BRADLEY LTD

Unaudited Filleted Accounts

30 November 2025

J AND L BRADLEY LTD
Registered number:		12309398
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		87,500			93,750
Tangible assets	4		85,196			67,108
			172,696			160,858

Current assets
Stocks		23,500			25,000
Debtors	5	50,339			60,023
Cash at bank and in hand		47,219			40,068
		121,058			125,091

Creditors: amounts falling due within one year	6	(90,982)			(82,553)

Net current assets			30,076			42,538

Total assets less current liabilities			202,772			203,396


Provisions for liabilities			(17,303)			(13,924)


Net assets			185,469			189,472

Capital and reserves
Called up share capital			150,000			150,000
Profit and loss account			35,469			39,472

Shareholders' funds			185,469			189,472

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Bradley
Director
Approved by the board on 14 August 2026

J AND L BRADLEY LTD
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					8		8


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 December 2024							125,000
	At 30 November 2025							125,000

	Amortisation
	At 1 December 2024							31,250
	Provided during the year							6,250
	At 30 November 2025							37,500

	Net book value
	At 30 November 2025							87,500
	At 30 November 2024							93,750

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Office equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	15,355		6,358		98,484		120,197
	Additions	1,757		2,499		41,450		45,706
	At 30 November 2025	17,112		8,857		134,190		160,159

	Depreciation
	At 1 December 2024	6,304		3,602		43,183		53,089
	Charge for the year	1,621		788		24,187		26,596
	On disposals	-		-		(4,722)		(4,722)
	At 30 November 2025	7,925		4,390		62,648		74,963

	Net book value
	At 30 November 2025	9,187		4,467		71,542		85,196
	At 30 November 2024	9,051		2,756		55,301		67,108


5	Debtors					2025		2024
£							£

	Trade debtors					43,301		56,610
	Prepayments					7,038		5,790
	Bad Debt Reserve					-		(2,377)
						50,339		60,023


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					61,348		43,916
	Accruals					1,750		1,700
	Director's Current Accounts					99		8,669
	Taxation and social security costs					27,785		28,268
						90,982		82,553


7	Other information

	J AND L BRADLEY LTD is a private company limited by shares and incorporated in England. Its registered office is:
	9 Cheapside
	Knaresborough
	HG5 8AX