J.S. WOODCRAFT LIMITED


Directors	ALMOND, James Scott
	CLARK, Helen


Registered Address	Stillington Road
	Sutton On The Forest
	York
	YO61 1EH


Registered Number	07840292 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		93,196		103,493
			93,196		103,493
Current assets
Stocks	4	791,790		922,447
Debtors		121,611		152,378
Cash at bank and on hand		221,062		242,874
		1,134,463		1,317,699
Creditors amounts falling due within one year	5	(117,311)		(218,348)
Net current assets (liabilities)			1,017,152		1,099,351
Total assets less current liabilities			1,110,348		1,202,844
Provisions for liabilities	7		(21,850)		(12,627)
Net assets			1,088,498		1,190,217
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,088,398		1,190,117
Shareholders' funds			1,088,498		1,190,217

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 September 2026, and are signed on its behalf by:

CLARK, Helen
Director
Registered Company No. 07840292

J.S. WOODCRAFT LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	13		11

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	294,422	19,500	4,000	2,487	320,409
Additions	12,665	-	-	8,151	20,816
Disposals	-	-	-	(151)	(151)
At 31 December 25	307,087	19,500	4,000	10,487	341,074
Depreciation and impairment
At 01 January 25	194,050	18,496	3,318	1,052	216,916
Charge for year	28,258	251	171	2,385	31,065
On disposals	-	-	-	(103)	(103)
At 31 December 25	222,308	18,747	3,489	3,334	247,878
Net book value
At 31 December 25	84,779	753	511	7,153	93,196
At 31 December 24	100,372	1,004	682	1,435	103,493

4.	Stocks

	2025	2024
	£	£
Finished goods	791,790	922,447
Total	791,790	922,447

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	57	104,388
Taxation and social security	113,671	73,770
Other creditors	3,583	40,190
Total	117,311	218,348


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	21,850	12,627
Total	21,850	12,627