J G Duval Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08008174

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		27,080		30,781

			27,080		30,781
CURRENT ASSETS
Stocks	5	590		475
Debtors	6	32,518		8,279
Cash at bank		59,209		34,696

		92,317		43,450
Creditors: Amounts Falling Due Within One Year	7	(37,015 )		(14,222 )

NET CURRENT ASSETS (LIABILITIES)			55,302		29,228

TOTAL ASSETS LESS CURRENT LIABILITIES			82,382		60,009

Creditors: Amounts Falling Due After More Than One Year	8		(11,579 )		(16,210 )

NET ASSETS			70,803		43,799

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			70,802		43,798

SHAREHOLDERS' FUNDS			70,803		43,799

Page 1

Page 2

J G Duval Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Duval

Director

24/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J G Duval Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08008174 . The registered office is 4 Green Business Park, 238 Green Lane, New Eltham, London, SE9 3TL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Equipment	25% on reducing balance
Motor Van	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

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

2.6. 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.

Page 3

Page 4

J G Duval Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Equipment	Motor Van	Total
	£	£	£
Cost
As at 1 April 2025	8,530	34,072	42,602
Additions	5,326	-	5,326

As at 31 March 2026	13,856	34,072	47,928

Depreciation
As at 1 April 2025	3,303	8,518	11,821
Provided during the period	2,638	6,389	9,027

As at 31 March 2026	5,941	14,907	20,848

Net Book Value
As at 31 March 2026	7,915	19,165	27,080

As at 1 April 2025	5,227	25,554	30,781

5. Stocks

	2026	2025
	£	£
Stock	590	475

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	23,000	-
CIS debtor	5,689	8,141
Other debtors & prepayments	198	138
Director's loan account	3,631	-

	32,518	8,279

Page 4

Page 5

J G Duval Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	4,631	4,631
Trade creditors	3,457	-
Corporation tax	20,043	6,902
Vat creditor	7,486	1,280
Other creditors & accruals	1,398	1,377
Director's loan account	-	32

	37,015	14,222

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	11,579	16,210

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,631	4,631
Later than one year and not later than five years	11,579	16,210

	16,210	20,841

	16,210	20,841

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

11. Reserves

	Profit and Loss Account
	£
As at 1 April 2025	43,798
Profit for the year and total comprehensive income	65,274

Dividends paid	(38,270)

As at 31 March 2026	70,802

Page 5