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REGISTERED NUMBER: 03102330 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 January 2023

for

J D Parties Limited

J D Parties Limited (Registered number: 03102330)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J D Parties Limited

Company Information
for the Year Ended 31 January 2023







DIRECTORS: A A Gentles
Mrs M Gentles





REGISTERED OFFICE: 3
Charnwood Street
Derby
Derbyshire
DE1 2GY





REGISTERED NUMBER: 03102330 (England and Wales)





ACCOUNTANTS: Bourne & Co.
Chartered Accountants
3 Charnwood Street
Derby
Derbyshire
DE1 2GY

J D Parties Limited (Registered number: 03102330)

Balance Sheet
31 January 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investment property 5 - 325,000
- 325,000

CURRENT ASSETS
Debtors 6 - 6,287
Cash at bank 210,331 15,611
210,331 21,898
CREDITORS
Amounts falling due within one year 7 3,421 61,307
NET CURRENT ASSETS/(LIABILITIES) 206,910 (39,409 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

206,910

285,591

CAPITAL AND RESERVES
Called up share capital 8 40,000 40,000
Fair value reserve 9 - (21,908 )
Retained earnings 166,910 267,499
SHAREHOLDERS' FUNDS 206,910 285,591

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2023 and were signed on its behalf by:





A A Gentles - Director


J D Parties Limited (Registered number: 03102330)

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

1. STATUTORY INFORMATION

J D Parties 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 33% on cost and 20% on cost

Investment property
The investment properties owned by the company have been revalued and such valuations are included in these accounts.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

J D Parties Limited (Registered number: 03102330)

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

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 February 2022 2,725
Disposals (2,725 )
At 31 January 2023 -
DEPRECIATION
At 1 February 2022 2,725
Eliminated on disposal (2,725 )
At 31 January 2023 -
NET BOOK VALUE
At 31 January 2023 -
At 31 January 2022 -

5. INVESTMENT PROPERTY
Total
£   
COST
At 1 February 2022 325,000
Disposals (325,000 )
At 31 January 2023 -
NET BOOK VALUE
At 31 January 2023 -
At 31 January 2022 325,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 5,975
Other debtors - 312
- 6,287

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 4,004
Taxation and social security 2,421 2,815
Other creditors 1,000 54,488
3,421 61,307

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
40,000 Ordinary Shares £1 40,000 40,000

J D Parties Limited (Registered number: 03102330)

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

9. RESERVES
Fair
value
reserve
£   
At 1 February 2022 (21,908 )
Revaluation transfer 21,908

At 31 January 2023 -