Company Registration No. 08688443 (England and Wales)
Jay Brothers Limited
Unaudited accounts
for the year ended 31 March 2026
Jay Brothers Limited
Unaudited accounts
Contents
Jay Brothers Limited
Company Information
for the year ended 31 March 2026
Company Number
08688443 (England and Wales)
Registered Office
The Corner House
4 Beaumont Road
Church Stretton
Shropshire
SY6 6BN
United Kingdom
Accountants
S A Acc'y Ltd
The Corner House
4 Beaumont Road
Church Stretton
Shropshire
SY6 6BN
Jay Brothers Limited
Statement of financial position
as at 31 March 2026
Intangible assets
42,000
48,000
Tangible assets
181,043
151,509
Cash at bank and in hand
193
31,940
Creditors: amounts falling due within one year
(176,180)
(130,816)
Net current liabilities
(75,762)
(12,028)
Total assets less current liabilities
147,281
187,481
Creditors: amounts falling due after more than one year
(37,302)
(83,676)
Provisions for liabilities
Deferred tax
(34,399)
(28,787)
Called up share capital
4
4
Profit and loss account
75,576
75,014
Shareholders' funds
75,580
75,018
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 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 21 September 2026 and were signed on its behalf by
J Jay
Director
Company Registration No. 08688443
Jay Brothers Limited
Notes to the Accounts
for the year ended 31 March 2026
Jay Brothers Limited is a private company, limited by shares, registered in England and Wales, registration number 08688443. The registered office is The Corner House, 4 Beaumont Road, Church Stretton, Shropshire, SY6 6BN, 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.
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:
Fixtures & fittings
10% per annum reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Jay Brothers Limited
Notes to the Accounts
for the year ended 31 March 2026
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2025
30,000
59,687
19,654
99,842
658
209,841
Additions
-
12,227
-
31,035
642
43,904
At 31 March 2026
30,000
71,914
19,654
130,877
1,300
253,745
At 1 April 2025
4,200
16,600
2,925
34,482
125
58,332
Charge for the year
1,200
4,149
1,673
7,230
118
14,370
At 31 March 2026
5,400
20,749
4,598
41,712
243
72,702
At 31 March 2026
24,600
51,165
15,056
89,165
1,057
181,043
At 31 March 2025
25,800
43,087
16,729
65,360
533
151,509
Amounts falling due within one year
Amounts due from group undertakings etc.
76,978
33,933
Accrued income and prepayments
9,370
9,370
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
24,694
6,804
Trade creditors
40,050
6,296
Taxes and social security
111,436
117,716
8
Creditors: amounts falling due after more than one year
2026
2025
9
Transactions with related parties
Amounts owed by associated companies at the year end as follows
Jay Brothers Hospitality Ltd £76978 (2025: £33933).
10
Average number of employees
During the year the average number of employees was 29 (2025: 39).