REGISTERED NUMBER: 12390990 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31st January 2026

for

Garside J Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTOR:

J R Garside

REGISTERED OFFICE:

11 Jubilee Drive

Ash Vale

Aldershot

Hampshire

GU12 5JL

REGISTERED NUMBER:

12390990 (England and Wales)

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Tangible assets

4

70,778

94,371

CURRENT ASSETS

Stocks

5

69,828

77,531

Debtors

6

147,316

128,622

Cash at bank and in hand

48,554

40,662

265,698

246,815

CREDITORS

Amounts falling due within one year

7

142,765

99,540

NET CURRENT ASSETS

122,933

147,275

TOTAL ASSETS LESS CURRENT LIABILITIES

193,711

241,646

CREDITORS

Amounts falling due after more than one year

8

(67,018

)

(88,604

)

PROVISIONS FOR LIABILITIES

10

(7,589

)

(12,448

)

NET ASSETS

119,104

140,594

CAPITAL AND RESERVES

Called up share capital

11

1

1

Retained earnings

12

119,103

140,593

SHAREHOLDERS' FUNDS

119,104

140,594

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 3rd August 2026 and were signed by:

J R Garside - Director

1.	STATUTORY INFORMATION

Garside J 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Stocks

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

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1st February 2025

and 31st January 2026

130,948

DEPRECIATION

At 1st February 2025

36,577

Charge for year

23,593

At 31st January 2026

60,170

NET BOOK VALUE

At 31st January 2026

70,778

At 31st January 2025

94,371

5.

STOCKS

31.1.26

31.1.25

£

£

Stocks

69,828

77,531

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

145,510

125,003

SOT Reserve Account

1,806

3,619

147,316

128,622

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Tax

13,987

16,504

VAT

84,219

56,303

Trade Creditors

39,527

19,562

Directors' current accounts

491

3,678

Accrued expenses

4,541

3,493

142,765

99,540

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans more 5 yr by instal

8,332

17,500

Hire purchase contracts

58,686

71,104

67,018

88,604

31.1.26

31.1.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

8,332

17,500

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Snap-On U.K. Holdings Limited

98,213

90,666

There is a fixed and floating charge over the assets of the company.

10.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

7,589

12,448

Deferred

tax

£

Balance at 1st February 2025

12,448

Provided during year

(4,859

)

Balance at 31st January 2026

7,589

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

1

Ordinary

£1

1

1

12.

RESERVES

Retained

earnings

£

At 1st February 2025

140,593

Profit for the year

35,510

Dividends

(57,000

)

At 31st January 2026

119,103

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £57,000 were paid to the director .

14.	ULTIMATE CONTROLLING PARTY

The controlling party is J R Garside.

The following reproduces the text of the report prepared for the director 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 Income Statement and certain other primary statements and the Report of the Director 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 Garside J Limited for the year ended 31st January 2026 which comprise the Income Statement, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Garside J Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Garside J Limited and state those matters that we have agreed to state to the director of Garside J Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Garside J 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 Garside J Limited. You consider that Garside J 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 Garside J 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.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

3rd August 2026