Jld Automation Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07922838

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,723		909

			1,723		909
CURRENT ASSETS
Debtors	6	112,290		87,696
Cash at bank and in hand		-		127

		112,290		87,823
Creditors: Amounts Falling Due Within One Year	7	(113,566 )		(88,388 )

NET CURRENT ASSETS (LIABILITIES)			(1,276 )		(565 )

TOTAL ASSETS LESS CURRENT LIABILITIES			447		344

PROVISIONS FOR LIABILITIES
Deferred Taxation			(431 )		(173 )

NET ASSETS			16		171

CAPITAL AND RESERVES
Called up share capital	8		3		3
Profit and Loss Account			13		168

SHAREHOLDERS' FUNDS			16		171

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Jld Automation Limited

Balance Sheet (continued)

As At 31 January 2026

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

Mrs Harriet Dunne

Director

05/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Jld Automation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07922838 . The registered office is 83 Blackwood Road Streetly, Sutton Coldfield, West Midlands, B74 3PW.

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.

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:

Fixtures & Fittings	10% straight line
Computer Equipment	33% straight line

2.4. 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.

2.5. Government Grant

Government grants are recognised when there is reasonable assurance that the company will comply with the conditions attaching to them and that the grants will be received. Grants relating to employment costs are recognised in income over the period in which the related costs are incurred.

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Jld Automation Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

4. Prior Period Adjustment

During the year, errors were identified in the accounting records relating to prior periods and the comparative figures have therefore been restated.

The adjustments principally relate to the correction of a trade creditor which had previously been recognised where no corresponding liability existed, the correction of dividends recognised in previous periods, and the consequential adjustments to VAT, the director's loan account and corporation tax.

The effect of the restatement on the comparative figures at 31 January 2025 was as follows:

	As previously stated	Adjustment	As restated
	£	£	£
Other debtors - due within one year	-	58,502	58,502
Other debtors - due after more than one year	-	19,744	19,744
Trade creditors	(73,088)	72,888	(200)
Other creditors	(29,546)	24,663	(4,883)
Taxation and social security	(39,461)	(43,844)	(83,305)
Profit and Loss Account	131,785	(131,953)	(168)

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	-	6,386	6,386
Additions	1,638	291	1,929
Disposals	-	(6,386 )	(6,386 )

As at 31 January 2026	1,638	291	1,929

Depreciation
As at 1 February 2025	-	5,477	5,477
Provided during the period	150	56	206
Disposals	-	(5,477 )	(5,477 )

As at 31 January 2026	150	56	206

Net Book Value
As at 31 January 2026	1,488	235	1,723

As at 1 February 2025	-	909	909

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Jld Automation Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	9,450
Other debtors	92,546	58,502

	92,546	67,952
Due after more than one year
Other debtors	19,744	19,744

	112,290	87,696

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	200
Bank loans and overdrafts	13,019	-
Other creditors	6,158	4,883
Taxation and social security	94,389	83,305

	113,566	88,388

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Liam Dunne	58,502	98,794	64,750	-	-

The above loan is unsecured and repayable on demand. Interest is being charge at the official HMRC rate.

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