JRD Chassisworks Ltd

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

Registered number: 15915163

		31 August 2026		31 August 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		17,209		19,360
Tangible Assets	5		33,143		1,451

			50,352		20,811
CURRENT ASSETS
Debtors	6	3,072		5,103
Cash at bank and in hand		11,832		4,086

		14,904		9,189
Creditors: Amounts Falling Due Within One Year	7	(5,761 )		(7,715 )

NET CURRENT ASSETS (LIABILITIES)			9,143		1,474

TOTAL ASSETS LESS CURRENT LIABILITIES			59,495		22,285

Creditors: Amounts Falling Due After More Than One Year	8		(46,960 )		(18,640 )

NET ASSETS			12,535		3,645

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			12,534		3,644

SHAREHOLDERS' FUNDS			12,535		3,645

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JRD Chassisworks Ltd

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 J Hazel

Director

19th October 2026

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

1. General Information

JRD Chassisworks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15915163 . The registered office is Unit 3 Cuckoo Wharf, 427 Lichfield Road, Birmingham, B6 7SS.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Plant & Machinery

15% reducing balance

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.

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JRD Chassisworks Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

2.6.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and simila charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

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

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2025	21,514

As at 31 August 2026	21,514

Amortisation
As at 1 September 2025	2,154
Provided during the period	2,151

As at 31 August 2026	4,305

Net Book Value
As at 31 August 2026	17,209

As at 1 September 2025	19,360

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JRD Chassisworks Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 September 2025	1,650
Additions	34,500

As at 31 August 2026	36,150

Depreciation
As at 1 September 2025	199
Provided during the period	2,808

As at 31 August 2026	3,007

Net Book Value
As at 31 August 2026	33,143

As at 1 September 2025	1,451

6. Debtors

	31 August 2026	31 August 2025
	£	£
Due within one year
Trade debtors	420	2,133
Other debtors	2,652	2,970

	3,072	5,103

7. Creditors: Amounts Falling Due Within One Year

	31 August 2026	31 August 2025
	£	£
Trade creditors	60	184
Other loans	5,600	5,600
Other creditors	-	60
Taxation and social security	101	1,871

	5,761	7,715

8. Creditors: Amounts Falling Due After More Than One Year

	31 August 2026	31 August 2025
	£	£
Other creditors	46,960	18,640

9. Share Capital

	31 August 2026	31 August 2025
	£	£
Allotted, Called up and fully paid	1	1

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