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REGISTERED NUMBER: 09300742 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

John Hart Commercials Limited

John Hart Commercials Limited (Registered number: 09300742)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


John Hart Commercials Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mrs A Farrell





REGISTERED OFFICE: Unit 11 Greenhills Business Park
Enterprise Way
Spennymoor
County Durham
DL16 6JB





REGISTERED NUMBER: 09300742 (England and Wales)





ACCOUNTANTS: Uppal & Warr
Chartered Accountants
452 Manchester Road
Heaton Chapel
Stockport
SK4 5DL

John Hart Commercials Limited (Registered number: 09300742)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,312
Tangible assets 5 36,629 45,613
36,629 46,925

CURRENT ASSETS
Debtors 6 173,170 149,140
Cash at bank and in hand 254,094 188,235
427,264 337,375
CREDITORS
Amounts falling due within one year 7 259,772 255,427
NET CURRENT ASSETS 167,492 81,948
TOTAL ASSETS LESS CURRENT
LIABILITIES

204,121

128,873

CREDITORS
Amounts falling due after more than one
year

8

33,117

48,915
NET ASSETS 171,004 79,958

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 171,003 79,957
SHAREHOLDERS' FUNDS 171,004 79,958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

John Hart Commercials Limited (Registered number: 09300742)

Balance Sheet - continued
31 March 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 September 2023 and were signed by:





Mrs A Farrell - Director


John Hart Commercials Limited (Registered number: 09300742)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

John Hart Commercials 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.

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

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.

Number plate are being amortised evenly over their estimated useful life of five years.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

John Hart Commercials Limited (Registered number: 09300742)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Number
plate
£   
COST
At 1 April 2022
and 31 March 2023 6,560
AMORTISATION
At 1 April 2022 5,248
Amortisation for year 1,312
At 31 March 2023 6,560
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 1,312

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 117,380 8,122 22,045 3,141 150,688
Additions 2,945 - - 279 3,224
At 31 March 2023 120,325 8,122 22,045 3,420 153,912
DEPRECIATION
At 1 April 2022 81,355 6,030 15,355 2,335 105,075
Charge for year 9,742 523 1,672 271 12,208
At 31 March 2023 91,097 6,553 17,027 2,606 117,283
NET BOOK VALUE
At 31 March 2023 29,228 1,569 5,018 814 36,629
At 31 March 2022 36,025 2,092 6,690 806 45,613

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 173,170 147,140
Other debtors - 2,000
173,170 149,140

John Hart Commercials Limited (Registered number: 09300742)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts - 4,543
Hire purchase contracts 5,798 5,798
Trade creditors 141,962 163,500
Tax 51,693 29,510
Social security and other taxes 12,026 18,742
VAT 43,582 25,260
Other creditors 1,418 4,781
Directors' current accounts 3,293 3,293
259,772 255,427

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 31,667 41,667
Hire purchase contracts 1,450 7,248
33,117 48,915