Company Registration No. 12313275 (England and Wales)
JDH Soft Furnishings Ltd
Unaudited accounts
for the year ended 30 November 2025
JDH Soft Furnishings Ltd
Unaudited accounts
Contents
JDH Soft Furnishings Ltd
Company Information
for the year ended 30 November 2025
Director
J G D Deshmukh-Hayes
Company Number
12313275 (England and Wales)
Registered Office
Unit 6 Glassenbury Timber Yard
Goudhurst Road
Goudhurst
Cranbrook
TN17 2PA
United Kingdom
Accountants
Keywhites Limited
26 Grisedale Gardens
Purley
Surrey
CR8 1EN
JDH Soft Furnishings Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
17,933
22,860
Cash at bank and in hand
220,513
131,616
Creditors: amounts falling due within one year
(254,596)
(137,076)
Net current assets
83,239
57,789
Total assets less current liabilities
101,172
80,649
Creditors: amounts falling due after more than one year
(1,206)
(10,167)
Provisions for liabilities
Deferred tax
(4,483)
(6,058)
Called up share capital
100
100
Profit and loss account
95,383
64,324
Shareholders' funds
95,483
64,424
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 August 2026 and were signed on its behalf by
J G D Deshmukh-Hayes
Director
Company Registration No. 12313275
JDH Soft Furnishings Ltd
Notes to the Accounts
for the year ended 30 November 2025
JDH Soft Furnishings Ltd is a private company, limited by shares, registered in England and Wales, registration number 12313275. The registered office is Unit 6 Glassenbury Timber Yard, Goudhurst Road, Goudhurst, Cranbrook, TN17 2PA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
JDH Soft Furnishings Ltd
Notes to the Accounts
for the year ended 30 November 2025
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
3,255
51,491
5,160
59,906
At 30 November 2025
4,306
51,491
5,160
60,957
At 1 December 2024
2,033
32,036
2,977
37,046
Charge for the year
568
4,864
546
5,978
At 30 November 2025
2,601
36,900
3,523
43,024
At 30 November 2025
1,705
14,591
1,637
17,933
At 30 November 2024
1,222
19,455
2,183
22,860
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
14,591
19,455
JDH Soft Furnishings Ltd
Notes to the Accounts
for the year ended 30 November 2025
Amounts falling due within one year
Trade debtors
74,603
5,759
Other debtors
36,719
42,175
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
8,962
12,419
Trade creditors
19,204
36,684
Taxes and social security
46,982
31,409
Other creditors
80,620
12,734
Loans from directors
21,843
-
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
1,206
10,167
8
Deferred taxation
2025
2024
Accelerated capital allowances
4,483
6,058
Provision at start of year
6,058
8,077
Credited to the profit and loss account
(1,575)
(2,019)
Provision at end of year
4,483
6,058
9
Operating lease commitments
2025
2024
At 30 November 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
7,239
7,239
Later than one year and not later than five years
6,032
13,270
10
Transactions with related parties
At 30 November 2025, the company was owed £32,271 by Livre Logistics Limited, a company in which the director holds shares and of which the director was, until recently, also a director.
JDH Soft Furnishings Ltd
Notes to the Accounts
for the year ended 30 November 2025
11
Average number of employees
During the year the average number of employees was 15 (2024: 15).