REGISTERED NUMBER: 07516726 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

James of Shepperton Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J S Lally

REGISTERED OFFICE:

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

REGISTERED NUMBER:

07516726 (England and Wales)

ACCOUNTANTS:

Bristow Burrell

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Tangible assets

5

99,504

103,830

CURRENT ASSETS

Stocks

12,193

9,266

Debtors

6

36,465

20,653

48,658

29,919

CREDITORS

Amounts falling due within one year

7

83,129

59,597

NET CURRENT LIABILITIES

(34,471

)

(29,678

)

TOTAL ASSETS LESS CURRENT LIABILITIES

65,033

74,152

CREDITORS

Amounts falling due after more than one year

8

24,213

33,242

NET ASSETS

40,820

40,910

CAPITAL AND RESERVES

Called up share capital

9

40,100

40,100

Retained earnings

720

810

SHAREHOLDERS' FUNDS

40,820

40,910

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2026 and were signed by:

J S Lally - Director

1.	STATUTORY INFORMATION

James of Shepperton 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 March 2025

51,097

55,740

32,876

Additions

-

9,502

-

At 28 February 2026

51,097

65,242

32,876

DEPRECIATION

At 1 March 2025

-

43,681

20,897

Charge for year

-

2,993

2,995

At 28 February 2026

-

46,674

23,892

NET BOOK VALUE

At 28 February 2026

51,097

18,568

8,984

At 28 February 2025

51,097

12,059

11,979

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

29,615

34,607

203,935

Additions

-

-

9,502

At 28 February 2026

29,615

34,607

213,437

DEPRECIATION

At 1 March 2025

7,456

28,071

100,105

Charge for year

5,540

2,300

13,828

At 28 February 2026

12,996

30,371

113,933

NET BOOK VALUE

At 28 February 2026

16,619

4,236

99,504

At 28 February 2025

22,159

6,536

103,830

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 March 2025

and 28 February 2026

26,990

DEPRECIATION

At 1 March 2025

6,185

Charge for year

5,201

At 28 February 2026

11,386

NET BOOK VALUE

At 28 February 2026

15,604

At 28 February 2025

20,805

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

11,972

8,170

Other debtors

24,493

12,483

36,465

20,653

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

31,410

18,378

Hire purchase contracts

5,195

4,672

Trade creditors

30,117

21,479

Taxation and social security

12,178

8,115

Other creditors

4,229

6,953

83,129

59,597

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

10,872

14,706

Hire purchase contracts

13,341

18,536

24,213

33,242

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

40,100

Ordinary A & B

£1

40,100

40,100

10.	ULTIMATE CONTROLLING PARTY

Mr J Lally is the ultimate controlling parties by virtue of his 100% beneficial ownership of the company's ordinary share capital.