2022-04-012023-03-312023-03-31false06159349JACOB 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 2023

JACOB THOMAS ASSOCIATES LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

RAWLINS, Michelle
RAWLINS, Nicholas John

Registered Address

Unit 5 Westleigh Business Park
Leicester
LE8 4EZ

Registered Number

06159349 (England and Wales)
JACOB THOMAS ASSOCIATES LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5114,173125,343
114,173125,343
Current assets
Debtors6552,316319,047
Cash at bank and on hand59,13320,345
611,449339,392
Creditors amounts falling due within one year7(275,180)(192,636)
Net current assets (liabilities)336,269146,756
Total assets less current liabilities450,442272,099
Creditors amounts falling due after one year8(80,321)(132,265)
Provisions for liabilities9(25,019)(25,019)
Net assets345,102114,815
Capital and reserves
Called up share capital100100
Profit and loss account345,002114,715
Shareholders' funds345,102114,815
The financial statements were approved and authorised for issue by the Board of Directors on 29 September 2023, and are signed on its behalf by:
RAWLINS, Nicholas John
Director
Registered Company No. 06159349
JACOB THOMAS ASSOCIATES LTD
Notes to the Financial Statements
for the year ended 31 March 2023

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

20232022
Average number of employees during the year1111
5.Property, plant and equipment

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 2220,782138,09751,425210,304
Additions--7,1427,142
At 31 March 2320,782138,09758,567217,446
Depreciation and impairment
At 01 April 2216,60826,38541,96884,961
Charge for year8359,2068,27118,312
At 31 March 2317,44335,59150,239103,273
Net book value
At 31 March 233,339102,5068,328114,173
At 31 March 224,174111,7129,457125,343
6.Debtors

2023

2022

££
Trade debtors / trade receivables418,280312,854
Other debtors1,0061,163
Prepayments and accrued income133,0305,030
Total552,316319,047
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

2023

2022

££
Trade creditors / trade payables59,04973,368
Taxation and social security115,15362,091
Other creditors100,97857,177
Total275,180192,636
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

2023

2022

££
Bank borrowings and overdrafts80,321132,265
Total80,321132,265
9.Provisions for liabilities

2023

2022

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