2021-04-012022-03-312022-03-31false06159349JACOB THOMAS ASSOCIATES 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JACOB THOMAS ASSOCIATES LTD

Registered Number
06159349
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2022

JACOB THOMAS ASSOCIATES LTD
Company Information
for the year from 1 April 2021 to 31 March 2022

Directors

RAWLINS, Michelle
RAWLINS, Nicholas John

Registered Address

Office 9 The Coach House
Desford
Leicester
LE9 9JJ

Registered Number

06159349 (England and Wales)
JACOB THOMAS ASSOCIATES LTD
Statement of Financial Position
31 March 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets5125,343131,678
125,343131,678
Current assets
Debtors6319,105486,043
Cash at bank and on hand20,34511,122
339,450497,165
Creditors amounts falling due within one year7(192,694)(286,123)
Net current assets (liabilities)146,756211,042
Total assets less current liabilities272,099342,720
Creditors amounts falling due after one year8(132,265)(150,000)
Provisions for liabilities9(25,019)(25,019)
Net assets114,815167,701
Capital and reserves
Called up share capital100100
Profit and loss account114,715167,601
Shareholders' funds114,815167,701
The financial statements were approved and authorised for issue by the Board of Directors on 19 August 2022, and are signed on its behalf by:
RAWLINS, Michelle
Director
Registered Company No. 06159349
JACOB THOMAS ASSOCIATES LTD
Notes to the Financial Statements
for the year ended 31 March 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20222021
Average number of employees during the year1113
5.Property, plant and equipment

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 2120,782138,09740,721199,600
Additions--10,70410,704
At 31 March 2220,782138,09751,425210,304
Depreciation and impairment
At 01 April 2115,56517,17935,17867,922
Charge for year1,0449,2066,78917,039
At 31 March 2216,60926,38541,96784,961
Net book value
At 31 March 224,173111,7129,458125,343
At 31 March 215,217120,9185,543131,678
6.Debtors

2022

2021

££
Trade debtors / trade receivables312,854473,513
Other debtors1,2217,499
Prepayments and accrued income5,0305,031
Total319,105486,043
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2022

2021

££
Trade creditors / trade payables73,368162,860
Taxation and social security62,14983,221
Other creditors57,17718,043
Accrued liabilities and deferred income-21,999
Total192,694286,123
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2022

2021

££
Bank borrowings and overdrafts132,265150,000
Total132,265150,000
9.Provisions for liabilities

2022

2021

££
Net deferred tax liability (asset)25,01925,019
Total25,01925,019