J and J Plant Limited

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

Registered number: 13610003

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		198,745		165,706

			198,745		165,706
CURRENT ASSETS
Debtors	5	19,680		13,220
Cash at bank and in hand		6,618		4,744

		26,298		17,964
Creditors: Amounts Falling Due Within One Year	6	(10,102 )		(21,611 )

NET CURRENT ASSETS (LIABILITIES)			16,196		(3,647 )

TOTAL ASSETS LESS CURRENT LIABILITIES			214,941		162,059

Creditors: Amounts Falling Due After More Than One Year	7		(139,966 )		(96,751 )

NET ASSETS			74,975		65,308

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			74,973		65,306

SHAREHOLDERS' FUNDS			74,975		65,308

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J and J Plant Limited

Balance Sheet (continued)

As At 30 September 2026

For the year ending 30 September 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 Josh Doherty

Director

27/10/2026

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

1. General Information

J and J Plant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13610003 . The registered office is 1 Kenilworth Avenue, Kenilworth Avenue, Sutton-In-Ashfield, NG17 4NR.

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:

Plant & Machinery	20% of the purchase price
Motor Vehicles	20% of the purchase price
Fixtures & Fittings	Over 2 yeas

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

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

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J and J Plant Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 October 2025	284,167	-	-	284,167
Additions	32,950	85,651	2,398	120,999
Disposals	(12,000 )	-	-	(12,000 )

As at 30 September 2026	305,117	85,651	2,398	393,166

Depreciation
As at 1 October 2025	118,461	-	-	118,461
Provided during the period	62,230	17,130	600	79,960
Disposals	(4,000 )	-	-	(4,000 )

As at 30 September 2026	176,691	17,130	600	194,421

Net Book Value
As at 30 September 2026	128,426	68,521	1,798	198,745

As at 1 October 2025	165,706	-	-	165,706

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	10,852	12,294
Other debtors	8,828	926

	19,680	13,220

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	7,417	20,750
Trade creditors	1,647	(2 )
Other creditors	1,038	863

	10,102	21,611

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	45,651	-
Other creditors	94,315	96,751

	139,966	96,751

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J and J Plant Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2026

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,417	20,750
Later than one year and not later than five years	45,651	-

	53,068	20,750

	53,068	20,750

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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