REGISTERED NUMBER: 05999894 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

JD Mounsey Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D Mounsey

REGISTERED OFFICE:

Unit 4

New Road

Sowarth Industrial Estate

Settle

BD24 9AG

REGISTERED NUMBER:

05999894 (England and Wales)

ACCOUNTANTS:

Mitchell Wellock Limited

Unit 11, Skipton Auction Mart

Gargrave Road

Skipton

North Yorkshire

BD23 1UD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

272,365

243,061

272,365

243,061

CURRENT ASSETS

Stocks

52,000

78,000

Debtors

6

44,351

80,291

Cash at bank

430,019

335,447

526,370

493,738

CREDITORS

Amounts falling due within one year

7

268,658

258,830

NET CURRENT ASSETS

257,712

234,908

TOTAL ASSETS LESS CURRENT LIABILITIES

530,077

477,969

CREDITORS

Amounts falling due after more than one year

8

5,000

15,416

NET ASSETS

525,077

462,553

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

525,067

462,543

525,077

462,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2026 and were signed by:

J D Mounsey - Director

1.	STATUTORY INFORMATION

JD Mounsey Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

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.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

100,000

AMORTISATION

At 1 December 2024

and 30 November 2025

100,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 December 2024

20,076

55,758

39,418

Additions

-

-

235

Disposals

-

-

-

At 30 November 2025

20,076

55,758

39,653

DEPRECIATION

At 1 December 2024

-

35,337

25,146

Charge for year

-

2,042

1,439

Eliminated on disposal

-

-

-

At 30 November 2025

-

37,379

26,585

NET BOOK VALUE

At 30 November 2025

20,076

18,379

13,068

At 30 November 2024

20,076

20,421

14,272

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

382,800

13,465

511,517

Additions

138,595

-

138,830

Disposals

(85,907

)

-

(85,907

)

At 30 November 2025

435,488

13,465

564,440

DEPRECIATION

At 1 December 2024

199,727

8,246

268,456

Charge for year

44,569

1,305

49,355

Eliminated on disposal

(25,736

)

-

(25,736

)

At 30 November 2025

218,560

9,551

292,075

NET BOOK VALUE

At 30 November 2025

216,928

3,914

272,365

At 30 November 2024

183,073

5,219

243,061

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

44,351

80,291

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

416

14,064

Trade creditors

72,727

123,557

Tax

30,920

24,440

Social security and other taxes

12,378

10,788

VAT

36,626

23,049

Other creditors

2,363

2,284

Directors' current accounts

74,131

54,603

Accrued expenses

39,097

6,045

268,658

258,830

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Other loans - 1-2 years

5,000

15,000

Hire purchase contracts

-

416

5,000

15,416