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Registered number: 07919589
The Jackfield Half Moon Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Phillips Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07919589
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 287,763 252,757
287,763 252,757
CURRENT ASSETS
Stocks 5 4,700 4,200
Debtors 6 41,436 41,763
Cash at bank and in hand 35,866 12,027
82,002 57,990
Creditors: Amounts Falling Due Within One Year 7 (201,244 ) (141,447 )
NET CURRENT ASSETS (LIABILITIES) (119,242 ) (83,457 )
TOTAL ASSETS LESS CURRENT LIABILITIES 168,521 169,300
Creditors: Amounts Falling Due After More Than One Year 8 (127,444 ) (142,574 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,934 ) (4,335 )
NET ASSETS 28,143 22,391
CAPITAL AND RESERVES
Called up share capital 9 300 300
Profit and Loss Account 27,843 22,091
SHAREHOLDERS' FUNDS 28,143 22,391
Page 1
Page 2
For the year ending 31 January 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Adrian Price
Director
19/10/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Jackfield Half Moon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07919589 . The registered office is The Shakespeare Inn High Street, Coalport, Telford, Shropshire, TF8 7HT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0% on cost
Leasehold 0% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
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2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2025: 14)
12 14
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4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 February 2025 74,725 161,301 2,952 47,185
Additions - - 10,330 32,990
As at 31 January 2026 74,725 161,301 13,282 80,175
Depreciation
As at 1 February 2025 - - 2,402 45,383
Provided during the period - - 1,126 5,238
As at 31 January 2026 - - 3,528 50,621
Net Book Value
As at 31 January 2026 74,725 161,301 9,754 29,554
As at 1 February 2025 74,725 161,301 550 1,802
Fixtures & Fittings Total
£ £
Cost
As at 1 February 2025 99,310 385,473
Additions 6,845 50,165
As at 31 January 2026 106,155 435,638
Depreciation
As at 1 February 2025 84,931 132,716
Provided during the period 8,795 15,159
As at 31 January 2026 93,726 147,875
Net Book Value
As at 31 January 2026 12,429 287,763
As at 1 February 2025 14,379 252,757
5. Stocks
2026 2025
£ £
Stock 4,700 4,200
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 102 1,305
Prepayments and accrued income 7,034 3,590
Directors' loan accounts - 26,868
Amounts owed by associates 34,300 10,000
41,436 41,763
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 4,239 5,737
Bank loans and overdrafts 5,556 6,328
Corporation tax 11,635 29,407
Other taxes and social security 6,346 12,797
Other creditors 2,823 3,142
Mortgages 10,385 10,814
Accruals and deferred income 28,057 26,969
Directors' loan accounts 132,203 46,253
201,244 141,447
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 20,371 25,153
Mortgage 107,073 117,421
127,444 142,574
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 300 300
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10. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 60,000 60,000
Page 7