REGISTERED NUMBER: 00686131 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

L.& R.JOSYFON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N A Josyfon

B M Josyfon

B R Josyfon

SECRETARY:

B M Josyfon

REGISTERED OFFICE:

2nd Floor

Medway Bridge House

1 - 8 Fairmeadow

Maidstone

Kent

ME14 1JP

REGISTERED NUMBER:

00686131 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Tangible assets

4

75,635

85,787

CURRENT ASSETS

Stocks

4,400,267

4,453,201

Debtors

5

902,635

782,984

Cash at bank and in hand

731,425

629,433

6,034,327

5,865,618

CREDITORS

Amounts falling due within one year

6

1,412,006

1,269,513

NET CURRENT ASSETS

4,622,321

4,596,105

TOTAL ASSETS LESS CURRENT LIABILITIES

4,697,956

4,681,892

PROVISIONS FOR LIABILITIES

18,725

21,069

NET ASSETS

4,679,231

4,660,823

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

4,678,231

4,659,823

4,679,231

4,660,823

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 9 October 2026 and were signed on its behalf by:

B M Josyfon - Director

1.	STATUTORY INFORMATION

L.& R.Josyfon 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 financial statements are prepared in Sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. Turnover from the sale of goods is recognised at the point of sale.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost and 15% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Due to the specialist nature of the company's trade, stocks have been valued by the directors at the lower of cost and estimated net realisable value at the Balance Sheet date. This basis is consistent with that employed in previous years.

Taxation

The tax expense represents the sum of the tax currently payable or receivable and deferred tax.

Current tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences, and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Pension costs and other post-retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Financial instruments

The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including trade creditors, are recognised at transaction price.

Leases

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 February 2025

270,720

Additions

13,706

Disposals

(6,809

)

At 31 January 2026

277,617

Depreciation

At 1 February 2025

184,933

Charge for year

23,830

Eliminated on disposal

(6,781

)

At 31 January 2026

201,982

Net book value

At 31 January 2026

75,635

At 31 January 2025

85,787

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

874,115

759,777

Other debtors

28,520

23,207

902,635

782,984

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

635,518

526,383

Taxation and social security

431,110

389,371

Other creditors

345,378

353,759

1,412,006

1,269,513

7.	LEASING AGREEMENTS

At the year end the company had outstanding financial commitments for future minimum lease payments under non-cancellable operating leases of £293,232 (2025 - £25,470).

The lease commitment includes an amount of £292,500 (2025 - £nil) in respect of rent payable to February 2035 for a property occupied by the company.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, the company made advances totalling £58,593 (2025 - £nil), £116,630 (2025 - £nil) and £42,337 (2025 - £nil) to directors. Repayments totalling £58,593 (2025 - £nil), £116,630 (2025 - £nil) and £42,337 (2025 - £nil) were made in respect of these advances. The overdrawn balances incurred interest at HMRC approved rates.