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Registered number: 03681967
Jonathan Lloyd Commercial Salvage Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Allen Rose
Chartered Certified Accountants
Parkfield House
Park Street
Stafford
ST17 4AL
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Jonathan Lloyd Commercial Salvage Limited for the year ended 31 March 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Jonathan Lloyd Commercial Salvage Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Jonathan Lloyd Commercial Salvage Limited , as a body, in accordance with the terms of our engagement letter dated 07 August 2018. Our work has been undertaken solely to prepare for your approval the accounts of Jonathan Lloyd Commercial Salvage Limited and state those matters that we have agreed to state to the director of Jonathan Lloyd Commercial Salvage Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jonathan Lloyd Commercial Salvage Limited and its director as a body for our work or for this report.
It is your duty to ensure that Jonathan Lloyd Commercial Salvage Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jonathan Lloyd Commercial Salvage Limited . You consider that Jonathan Lloyd Commercial Salvage Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Jonathan Lloyd Commercial Salvage Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
25/10/2023
Allen Rose
Chartered Certified Accountants
Parkfield House
Park Street
Stafford
ST17 4AL
Page 1
Page 2
Balance Sheet
Registered number: 03681967
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,814,801 2,826,638
2,814,801 2,826,638
CURRENT ASSETS
Stocks 5 989,257 1,131,609
Debtors 6 2,483,924 2,367,260
Cash at bank and in hand 4,267,787 2,821,472
7,740,968 6,320,341
Creditors: Amounts Falling Due Within One Year 7 (1,607,944 ) (986,982 )
NET CURRENT ASSETS (LIABILITIES) 6,133,024 5,333,359
TOTAL ASSETS LESS CURRENT LIABILITIES 8,947,825 8,159,997
Creditors: Amounts Falling Due After More Than One Year 8 - (350,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (76,109 ) (42,438 )
NET ASSETS 8,871,716 7,767,559
CAPITAL AND RESERVES
Called up share capital 10 5,000 5,000
Other reserves 49,150 49,150
Profit and Loss Account 8,817,566 7,713,409
SHAREHOLDERS' FUNDS 8,871,716 7,767,559
Page 2
Page 3
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jonathan David Lloyd
Director
25/10/2023
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Jonathan Lloyd Commercial Salvage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03681967 . The registered office is Airfield Industrial Estate, Hixon, Stafford, Staffordshire, ST18 0PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Page 5
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 8 (2022: 8)
8 8
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 April 2022 2,704,045 979,336 3,683,381
Additions - 121,749 121,749
Disposals - (237,787 ) (237,787 )
As at 31 March 2023 2,704,045 863,298 3,567,343
Depreciation
As at 1 April 2022 165,260 691,483 856,743
Provided during the period 28,420 87,916 116,336
Disposals - (220,537 ) (220,537 )
As at 31 March 2023 193,680 558,862 752,542
Net Book Value
As at 31 March 2023 2,510,365 304,436 2,814,801
As at 1 April 2022 2,538,785 287,853 2,826,638
5. Stocks
2023 2022
£ £
Materials 989,257 1,131,609
989,257 1,131,609
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Page 6
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 834,800 723,801
Other debtors 1,649,124 1,643,459
2,483,924 2,367,260
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 742,312 513,574
Bank loans and overdrafts 350,000 160,000
Other creditors 13,812 31,133
Taxation and social security 501,820 282,275
1,607,944 986,982
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 350,000
- 350,000
9. Secured Creditors
Of the creditors the following amounts are secured against the assets of the company.
2023 2022
£ £
Bank loans and overdrafts 350,000 510,000
10. Share Capital
2023 2022
Allotted, Called up and fully paid 5,000 5,000
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Jonathan Lloyd (23,131 ) 233,740 (204,944 ) - 5,665
The above loan is unsecured, repayable on demand and interest has been charged using HMRC approved rates.
12. Related Party Transactions
There is a loan to a company under common control equalling £1,643,459 (2022: £1,645,459). Interest has been charged and received quarterly during the year.
The company bankers hold inter-company unlimited guarantee between this company and a company under common control.
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