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REGISTERED NUMBER: 05313058 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2021

for

JDH Limited

JDH Limited (Registered number: 05313058)






Contents of the Financial Statements
for the Year Ended 31 August 2021




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


JDH Limited

Company Information
for the Year Ended 31 August 2021







DIRECTOR: J Hughes





REGISTERED OFFICE: Suite 4 Second Floor
Honeycomb
7 - 15 Edmund Street
Liverpool
Merseyside
L3 9NG





BUSINESS ADDRESS: Merriedale
27 Huyton Church Road
Huyton
Liverpool
Merseyside
L36 5SH





REGISTERED NUMBER: 05313058 (England and Wales)





ACCOUNTANTS: RM Burke & Co
Suite 4 Second Floor
Honeycomb
7 - 15 Edmund Street
Liverpool
Merseyside
L3 9NG

JDH Limited (Registered number: 05313058)

Statement of Financial Position
31 August 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 155,538 108,494
155,538 108,494

CURRENT ASSETS
Cash at bank 76,229 7,049

CREDITORS
Amounts falling due within one year 7 70,020 99,987
NET CURRENT ASSETS/(LIABILITIES) 6,209 (92,938 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

161,747

15,556

CREDITORS
Amounts falling due after more than one
year

8

50,000

-
NET ASSETS 111,747 15,556

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 111,647 15,456
SHAREHOLDERS' FUNDS 111,747 15,556

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2021 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JDH Limited (Registered number: 05313058)

Statement of Financial Position - continued
31 August 2021


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 director and authorised for issue on 15 August 2022 and were signed by:





J Hughes - Director


JDH Limited (Registered number: 05313058)

Notes to the Financial Statements
for the Year Ended 31 August 2021

1. STATUTORY INFORMATION

JDH 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of three years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

JDH Limited (Registered number: 05313058)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2021

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2020 - 4 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2020
and 31 August 2021 35,000
AMORTISATION
At 1 September 2020
and 31 August 2021 35,000
NET BOOK VALUE
At 31 August 2021 -
At 31 August 2020 -

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2020 175,517
Additions 70,250
At 31 August 2021 245,767
DEPRECIATION
At 1 September 2020 67,023
Charge for year 23,206
At 31 August 2021 90,229
NET BOOK VALUE
At 31 August 2021 155,538
At 31 August 2020 108,494

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade creditors 25,477 39,968
Taxation and social security 29,655 10,978
Other creditors 14,888 49,041
70,020 99,987

JDH Limited (Registered number: 05313058)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2021

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2021 2020
£    £   
Bank loans 50,000 -

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2021 and 31 August 2020:

2021 2020
£    £   
J Hughes
Balance outstanding at start of year 229 16,899
Amounts advanced 127,879 72,626
Amounts repaid (127,654 ) (89,296 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 454 229