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REGISTERED NUMBER: 11099919 (England and Wales)












Jonathan Cunliffe Ltd

Unaudited Financial Statements

for the Period 1st January 2022 to 31st January 2023






Jonathan Cunliffe Ltd (Registered number: 11099919)






Contents of the Financial Statements
for the Period 1st January 2022 to 31st January 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Jonathan Cunliffe Ltd

Company Information
for the Period 1st January 2022 to 31st January 2023







DIRECTORS: J D W Cunliffe
Mrs V M Cunliffe





REGISTERED OFFICE: 48 Arwenack Street
Falmouth
Cornwall
TR11 3JH





REGISTERED NUMBER: 11099919 (England and Wales)





ACCOUNTANTS: Hodgsons
Chartered Accountants
48 Arwenack Street
Falmouth
Cornwall
TR11 3JH

Jonathan Cunliffe Ltd (Registered number: 11099919)

Statement of Financial Position
31st January 2023

2023 2021
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 25,862 4,558
25,862 4,558

CURRENT ASSETS
Stocks 2,015 1,024
Debtors 6 90,617 11,160
Cash at bank 209,110 299,063
301,742 311,247
CREDITORS
Amounts falling due within one year 7 (63,507 ) (89,876 )
NET CURRENT ASSETS 238,235 221,371
TOTAL ASSETS LESS CURRENT
LIABILITIES

264,097

225,929

CREDITORS
Amounts falling due after more than one
year

8

19,304

-

PROVISIONS FOR LIABILITIES 5,570 837

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 239,221 225,090
239,223 225,092
264,097 225,929

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st 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.

Jonathan Cunliffe Ltd (Registered number: 11099919)

Statement of Financial Position - continued
31st January 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 Board of Directors and authorised for issue on 25th October 2023 and were signed on its behalf by:




J D W Cunliffe - Director



Mrs V M Cunliffe - Director


Jonathan Cunliffe Ltd (Registered number: 11099919)

Notes to the Financial Statements
for the Period 1st January 2022 to 31st January 2023

1. STATUTORY INFORMATION

Jonathan Cunliffe Ltd 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.

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.

Website development costs are being amortised evenly over their estimated useful life of three years.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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 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 period 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.

Jonathan Cunliffe Ltd (Registered number: 11099919)

Notes to the Financial Statements - continued
for the Period 1st January 2022 to 31st January 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2021 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Website
development
costs
£   
COST
At 1st January 2022
and 31st January 2023 1,750
AMORTISATION
At 1st January 2022
and 31st January 2023 1,750
NET BOOK VALUE
At 31st January 2023 -
At 31st December 2021 -

5. TANGIBLE FIXED ASSETS
Motor Computer
Equipment vehicles equipment Totals
£    £    £    £   
COST
At 1st January 2022 1,587 - 6,607 8,194
Additions 622 72,850 - 73,472
Disposals - (42,900 ) - (42,900 )
At 31st January 2023 2,209 29,950 6,607 38,766
DEPRECIATION
At 1st January 2022 794 - 2,842 3,636
Charge for period 468 12,188 2,301 14,957
Eliminated on disposal - (5,689 ) - (5,689 )
At 31st January 2023 1,262 6,499 5,143 12,904
NET BOOK VALUE
At 31st January 2023 947 23,451 1,464 25,862
At 31st December 2021 793 - 3,765 4,558

Jonathan Cunliffe Ltd (Registered number: 11099919)

Notes to the Financial Statements - continued
for the Period 1st January 2022 to 31st January 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Trade debtors 89,550 11,160
Other debtors 1,067 -
90,617 11,160

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Hire purchase contracts (see note 9) 3,082 -
Trade creditors 11,015 3,614
Taxation and social security 45,644 83,533
Other creditors 3,766 2,729
63,507 89,876

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2021
£    £   
Hire purchase contracts (see note 9) 19,304 -

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2021
£    £   
Gross obligations repayable:
Within one year 4,645 -
Between one and five years 21,677 -
26,322 -

Finance charges repayable:
Within one year 1,563 -
Between one and five years 2,373 -
3,936 -

Net obligations repayable:
Within one year 3,082 -
Between one and five years 19,304 -
22,386 -

Jonathan Cunliffe Ltd (Registered number: 11099919)

Notes to the Financial Statements - continued
for the Period 1st January 2022 to 31st January 2023

9. LEASING AGREEMENTS - continued

Non-cancellable operating leases
2023 2021
£    £   
Within one year 3,500 3,500
Between one and five years 4,083 7,875
7,583 11,375

10. CHANGE IN REPORTING PERIOD

These financial statements have been prepared for a 13 month period to 31st January 2023. This has been done to better fit the trading cycle for property sales. The change in the reporting period means that the comparative amounts presented in the financial statements ( including the notes) are not entirely comparable.