James_Leach_Joinery_Ltd_31_Mar_2026_companies_house_set_of

Company registration number:

15574007

James Leach Joinery Ltd

Unaudited Filleted Financial Statements for the year ended

31 March 2026

Sutton & Co Accountants Ltd

25 Park Street, Macclesfield, Cheshire, SK11 6SS, United Kingdom

James Leach Joinery Ltd

Report to the board of directors on the preparation of the unaudited statutory financial statements of James Leach Joinery Ltd

Year ended

31 March 2026

As described on the statement of financial position, the Board of Directors of

James Leach Joinery Ltd

are responsible for the preparation of the

financial statements

for the year ended

31 March 2026

, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Sutton & Co Accountants Ltd

25 Park Street

Macclesfield

Cheshire

SK11 6SS

United Kingdom

Date:

22 September 2026

James Leach Joinery Ltd

Statement of Financial Position

31 March 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	35,355		-
Current assets
Debtors	6	30,403		100
Cash at bank and in hand		2,969		-
		33,372		100
Creditors: amounts falling due within one year	7	(71,581	)	-
Net current (liabilities)/assets		(38,209	)	100
Total assets less current liabilities		(2,854	)	100
Provisions for liabilities		(2,496	)	-
Net (liabilities)/assets		(5,350	)	100
Capital and reserves
Called up share capital		100		100
Profit and loss account		(5,450	)	-
Shareholders (deficit)/funds		(5,350	)	100

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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

8 September 2026

, and are signed on behalf of the board by:

J M Leach

Director

Company registration number:

15574007

James Leach Joinery Ltd

Notes to the Financial Statements

Year ended

31 March 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Police House, Oak Road

,

Chelford

,

Macclesfield

,

Cheshire

,

SK11 9AY

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services supplied, net of discounts and Value Added Tax.

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

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings	not depreciated
Plant and machinery	25% reducing balance
Office equipment	25% straight line
Fixtures and fittings	15% reducing balance
Motor vehicles	25% reducing balance

Hire purchase contracts

Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives. Obligations under such agreements are included in 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4 Average number of employees

The average number of persons employed by the company during the year was

7.00

(2025: nil).

5 Tangible assets

	Land and buildings	Plant and machinery etc.	Total
	£	£	£
Cost
At 1 April 2025	-	-	-
Additions	11,713	31,802	43,515
At 31 March 2026	11,713	31,802	43,515
Depreciation
At 1 April 2025	-	-	-
Charge	311	7,849	8,160
At 31 March 2026	311	7,849	8,160
Carrying amount
At 31 March 2026	11,402	23,953	35,355
At 31 March 2025	-	-	-

6 Debtors

	2026		2025
	£		£
Other debtors	30,403		100

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	38,776	-
Taxation and social security	18,022	-
Other creditors	14,783	-
	71,581	-

8 Related party transactions

On 1st April 2025 the company took over the trading of James Matthew Leach, Sole Trader, trading as J L Joinery. The company acquired all of the tangible fixed assets, which were introduced at their net book values at 31st March 2025 of £33,359. The company also took over a hire purchase contract relating to a motor car that was introduced. The outstanding balance on the finance agreement at 31st March 2025 was £10,236.