J L Engineering (Hereford) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05364870 (England and Wales)

J L Engineering (Hereford) Limited

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

JW Lindesay

SJ Lindesay

SECRETARY:

SJ Lindesay

REGISTERED OFFICE:

Bank Farm

Kingsland

Leominster

Herefordshire

HR6 9PY

REGISTERED NUMBER:

05364870 (England and Wales)

ACCOUNTANTS:

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Income and Retained Earnings and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J L Engineering (Hereford) Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of J L Engineering (Hereford) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J L Engineering (Hereford) Limited and state those matters that we have agreed to state to the Board of Directors of J L Engineering (Hereford) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J L Engineering (Hereford) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that J L Engineering (Hereford) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J L Engineering (Hereford) Limited. You consider that J L Engineering (Hereford) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J L Engineering (Hereford) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

7 September 2026

FIXED ASSETS

Tangible assets

4

97,031

86,669

CURRENT ASSETS

Stocks

131,866

120,101

Debtors

5

393,979

181,809

Cash at bank

294,182

232,751

820,027

534,661

CREDITORS

Amounts falling due within one year

6

381,852

232,067

NET CURRENT ASSETS

438,175

302,594

TOTAL ASSETS LESS CURRENT
LIABILITIES

535,206

389,263

CREDITORS

Amounts falling due after more than one
year

7

-

(6,667

)

PROVISIONS FOR LIABILITIES

8

(16,684

)

(13,669

)

NET ASSETS

518,522

368,927

CAPITAL AND RESERVES

Allotted, issued and fully paid share capital

100

Retained earnings

518,422

368,827

SHAREHOLDERS' FUNDS

518,522

368,927

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 August 2026 and were signed on its behalf by:

JW Lindesay - Director

1.	STATUTORY INFORMATION

J L Engineering (Hereford) 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.

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.

The directors have considered the financial requirements of the company and consider that it will be able to operate within its agreed finance facilities for the next 12 months. The directors therefore consider it appropriate to prepare accounts on the going concern basis.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

When deposits for work to be undertaken are invoiced, they are recognised as turnover when the work is substantially completed. Income from services is recognised when the work is completed.

Tangible fixed assets

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

Long leasehold

-

20% on cost

Plant and machinery

-

15% on reducing balance

Solar panels

-

4% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

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.

Change of accounting period

The company's accounting period changed to 31 December from 31 March from the period ending 31 December 2024. For this reason some of the comparatives in the accounts will relate to a shorter period.

3.

EMPLOYEES

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Solar

leasehold

machinery

panels

£

COST

At 1 January 2025

23,956

71,545

13,894

Additions

-

36,500

-

Disposals

-

(10,300

)

-

At 31 December 2025

23,956

97,745

13,894

DEPRECIATION

At 1 January 2025

23,956

46,327

1,531

Charge for year

-

8,543

555

Eliminated on disposal

-

(5,531

)

-

At 31 December 2025

23,956

49,339

2,086

NET BOOK VALUE

At 31 December 2025

-

48,406

11,808

At 31 December 2024

-

25,218

12,363

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 January 2025

126,668

5,622

241,685

Additions

-

36,500

Disposals

-

(10,300

)

At 31 December 2025

126,668

5,622

267,885

DEPRECIATION

At 1 January 2025

78,844

4,358

155,016

Charge for year

11,956

315

21,369

Eliminated on disposal

-

(5,531

)

At 31 December 2025

90,800

4,673

170,854

NET BOOK VALUE

At 31 December 2025

35,868

949

97,031

At 31 December 2024

47,824

1,264

86,669

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

383,332

131,153

Prepayments and accrued income

10,647

50,656

393,979

181,809

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

-

10,000

Trade creditors

255,050

10,859

Corporation tax

56,727

48,372

Social security and other taxes

2,097

-

VAT

42,655

47,382

Other creditors

2,025

1,871

Directors' current accounts

7,841

8,883

Accruals and deferred income

15,457

104,700

381,852

232,067

From time to time the directors lend money to the company (and vice versa) and it is repaid as required. The year end balance is shown in the notes above. Interest of £Nil was charged on these balances during the year (period ending 31 December 2024: £356) by one director at a rate of 5% above base rate.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bounce Back Loan: 1-2 years

-

6,667

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax - accelerated

capital allowances

16,684

13,669

16,684

13,669

Deferred

tax

£

Balance at 1 January 2025

13,669

Accelerated capital allowances

3,015

Balance at 31 December 2025

16,684

9.	OTHER FINANCIAL COMMITMENTS

The company has entered into a 3 year shed rental agreement which expires in January 2027. The remaining instalments at the year end total £9,208 (period ending 31 December 2024: £17,708).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 December 2025 and the period ended 31 December 2024:

2025

2024

£

JW Lindesay

Balance outstanding at start of year

(8,569

)

1,845

Amounts advanced

768

-

Amounts repaid

-

(10,414

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(7,801

)

(8,569

)

11.	RELATED PARTY DISCLOSURES

The company rents buildings used by the business from a director for £12,000 during the year (period ending 31 December 2024: £9,000). £1,000 (period ending 31 December 2024: Nil) is owing at the year end.