J Lamb & SON Ltd

Unaudited Financial Statements
for the year ended 31 January 2026

Company registration number 08859032

(England and Wales)

Statement of Financial Position

As at 31 January 2026

Notes

2026

2025

£

Fixed assets

Tangible assets

4

3,695

4,510

3,695

4,510

Current assets

Debtors

5

532

710

Cash at bank and in hand

1,126

3,994

1,658

4,704

Creditors

Amounts falling due within one year

6

(26,982)

(11,454)

(26,982)

(11,454)

Net current assets (liabilities)

(25,324)

(6,750)

Total assets less current liabilities

(21,629)

(2,240)

Net assets (liabilities)

(21,629)

(2,240)

Capital and reserves

Called up share capital

2

Profit and loss account

(21,631)

(2,242)

Total equity

(21,629)

(2,240)

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.

The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 October 2026 and are signed on its behalf by:

Lamb, Philip

Director

Company registration number 08859032

Notes to the Financial Statements

For the year ended 31 January 2026

1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with 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.

2.3. Pensions

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

2.4. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate

Method

%

Plant and machinery

15

Reducing balance

Motor vehicles

25

Reducing balance

3. Employees

The average number of employees during the year was 2 (2025: 2).

4. Tangible fixed assets

Plant and machinery

Motor vehicles

Total

£

Cost

At 1 February 2025

10,971

18,000

28,971

At 31 January 2026

10,971

18,000

28,971

Depreciation and impairment

At 1 February 2025

7,852

16,609

24,461

Charge for the period

468

347

815

At 31 January 2026

8,320

16,956

25,276

Net book value

At 31 January 2026

2,651

1,044

3,695

At 31 January 2025

3,119

1,391

4,510

5. Debtors

2026

2025

£

Other debtors

-

11

Prepayments and accrued income

532

699

Total due within one year

532

710

Total due after one year

-

Total

532

710

6. Creditors due within one year

2026

2025

£

Directors loan account

26,265

10,464

Accruals and deferred income

717

990

Total

26,982

11,454

Registered office	3 Berrymoor Court
	Northumberland Business Park
	Cramlington
	NE23 7RZ