REGISTERED NUMBER: 01349364 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

W J Joyce (Engineers) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A N Joyce

W J Joyce

REGISTERED OFFICE:

Polebarn Road Garage

Polebarn Road

Trowbridge

Wiltshire

BA14 7BG

REGISTERED NUMBER:

01349364 (England and Wales)

FIXED ASSETS

Tangible assets

4

63,069

63,814

Investments

5

1,088,000

1,088,000

1,151,069

1,151,814

CURRENT ASSETS

Stocks

386,630

419,366

Debtors

6

130,456

103,166

Cash at bank and in hand

534,584

590,409

1,051,670

1,112,941

CREDITORS

Amounts falling due within one year

7

583,295

816,113

NET CURRENT ASSETS

468,375

296,828

TOTAL ASSETS LESS CURRENT LIABILITIES

1,619,444

1,448,642

PROVISIONS FOR LIABILITIES

288

435

NET ASSETS

1,619,156

1,448,207

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

1,619,154

1,448,205

SHAREHOLDERS' FUNDS

1,619,156

1,448,207

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 October 2026 and were signed on its behalf by:

W J Joyce - Director

A N Joyce - Director

1.	STATUTORY INFORMATION

W J Joyce (Engineers) 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Going Concern Policy

The financial statements have been prepared on a going concern basis. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of approval of these financial statements.

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.

Freehold property

-

Other - not provided

Improvements to property

-

10% on straight line basis

Plant and machinery

-

15% on straight line basis

Fixtures and fittings

-

15% on straight line basis

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 May 2025

and 30 April 2026

61,200

5,921

200,829

DEPRECIATION

At 1 May 2025

-

5,921

198,215

Charge for year

-

-

745

At 30 April 2026

-

5,921

198,960

NET BOOK VALUE

At 30 April 2026

61,200

-

1,869

At 30 April 2025

61,200

-

2,614

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

12,684

13,041

293,675

DEPRECIATION

At 1 May 2025

12,684

13,041

229,861

Charge for year

-

-

745

At 30 April 2026

12,684

13,041

230,606

NET BOOK VALUE

At 30 April 2026

-

-

63,069

At 30 April 2025

-

-

63,814

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 May 2025

and 30 April 2026

1,088,000

NET BOOK VALUE

At 30 April 2026

1,088,000

At 30 April 2025

1,088,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

130,456

103,166

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

137,753

177,606

Tax

76,596

74,014

Social security and other taxes

12,104

15,504

VAT

44,489

21,721

Loan from Claire Joyce

39,709

77,850

Directors' current accounts

261,294

429,780

Accruals and deferred income

11,350

19,638

583,295

816,113

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

200

Ordinary

0.01

2

2