2022-04-012023-03-312023-03-31false08949204Jonathan Owen (Leeds) Limited2023-10-31iso4217:GBPxbrli:pure089492042022-04-01089492042023-03-31089492042022-04-012023-03-31089492042021-04-01089492042022-03-31089492042021-04-012022-03-3108949204bus:SmallEntities2022-04-012023-03-3108949204bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3108949204bus:FullAccounts2022-04-012023-03-3108949204bus:PrivateLimitedCompanyLtd2022-04-012023-03-3108949204core:WithinOneYear2023-03-3108949204core:AfterOneYear2023-03-3108949204core:WithinOneYear2022-03-3108949204core:AfterOneYear2022-03-3108949204core:ShareCapital2023-03-3108949204core:SharePremium2023-03-3108949204core:RevaluationReserve2023-03-3108949204core:OtherReservesSubtotal2023-03-3108949204core:RetainedEarningsAccumulatedLosses2023-03-3108949204core:ShareCapital2022-03-3108949204core:SharePremium2022-03-3108949204core:RevaluationReserve2022-03-3108949204core:OtherReservesSubtotal2022-03-3108949204core:RetainedEarningsAccumulatedLosses2022-03-3108949204core:LandBuildings2023-03-3108949204core:PlantMachinery2023-03-3108949204core:Vehicles2023-03-3108949204core:FurnitureFittings2023-03-3108949204core:OfficeEquipment2023-03-3108949204core:NetGoodwill2023-03-3108949204core:IntangibleAssetsOtherThanGoodwill2023-03-3108949204core:ListedExchangeTraded2023-03-3108949204core:UnlistedNon-exchangeTraded2023-03-3108949204core:LandBuildings2022-03-3108949204core:PlantMachinery2022-03-3108949204core:Vehicles2022-03-3108949204core:FurnitureFittings2022-03-3108949204core:OfficeEquipment2022-03-3108949204core:NetGoodwill2022-03-3108949204core:IntangibleAssetsOtherThanGoodwill2022-03-3108949204core:ListedExchangeTraded2022-03-3108949204core:UnlistedNon-exchangeTraded2022-03-3108949204core:LandBuildings2022-04-012023-03-3108949204core:PlantMachinery2022-04-012023-03-3108949204core:Vehicles2022-04-012023-03-3108949204core:FurnitureFittings2022-04-012023-03-3108949204core:OfficeEquipment2022-04-012023-03-3108949204core:NetGoodwill2022-04-012023-03-3108949204core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108949204core:ListedExchangeTraded2022-04-012023-03-3108949204core:UnlistedNon-exchangeTraded2022-04-012023-03-3108949204core:MoreThanFiveYears2022-04-012023-03-3108949204core:Non-currentFinancialInstruments2023-03-3108949204core:Non-currentFinancialInstruments2022-03-3108949204dpl:CostSales2022-04-012023-03-3108949204dpl:DistributionCosts2022-04-012023-03-3108949204core:LandBuildings2022-04-012023-03-3108949204core:PlantMachinery2022-04-012023-03-3108949204core:Vehicles2022-04-012023-03-3108949204core:FurnitureFittings2022-04-012023-03-3108949204core:OfficeEquipment2022-04-012023-03-3108949204dpl:AdministrativeExpenses2022-04-012023-03-3108949204core:NetGoodwill2022-04-012023-03-3108949204core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108949204dpl:GroupUndertakings2022-04-012023-03-3108949204dpl:ParticipatingInterests2022-04-012023-03-3108949204dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108949204core:ListedExchangeTraded2022-04-012023-03-3108949204dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108949204core:UnlistedNon-exchangeTraded2022-04-012023-03-3108949204dpl:CostSales2021-04-012022-03-3108949204dpl:DistributionCosts2021-04-012022-03-3108949204core:LandBuildings2021-04-012022-03-3108949204core:PlantMachinery2021-04-012022-03-3108949204core:Vehicles2021-04-012022-03-3108949204core:FurnitureFittings2021-04-012022-03-3108949204core:OfficeEquipment2021-04-012022-03-3108949204dpl:AdministrativeExpenses2021-04-012022-03-3108949204core:NetGoodwill2021-04-012022-03-3108949204core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3108949204dpl:GroupUndertakings2021-04-012022-03-3108949204dpl:ParticipatingInterests2021-04-012022-03-3108949204dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3108949204core:ListedExchangeTraded2021-04-012022-03-3108949204dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3108949204core:UnlistedNon-exchangeTraded2021-04-012022-03-3108949204core:NetGoodwill2023-03-3108949204core:IntangibleAssetsOtherThanGoodwill2023-03-3108949204core:LandBuildings2023-03-3108949204core:PlantMachinery2023-03-3108949204core:Vehicles2023-03-3108949204core:FurnitureFittings2023-03-3108949204core:OfficeEquipment2023-03-3108949204core:AfterOneYear2023-03-3108949204core:WithinOneYear2023-03-3108949204core:ListedExchangeTraded2023-03-3108949204core:UnlistedNon-exchangeTraded2023-03-3108949204core:ShareCapital2023-03-3108949204core:SharePremium2023-03-3108949204core:RevaluationReserve2023-03-3108949204core:OtherReservesSubtotal2023-03-3108949204core:RetainedEarningsAccumulatedLosses2023-03-3108949204core:NetGoodwill2022-03-3108949204core:IntangibleAssetsOtherThanGoodwill2022-03-3108949204core:LandBuildings2022-03-3108949204core:PlantMachinery2022-03-3108949204core:Vehicles2022-03-3108949204core:FurnitureFittings2022-03-3108949204core:OfficeEquipment2022-03-3108949204core:AfterOneYear2022-03-3108949204core:WithinOneYear2022-03-3108949204core:ListedExch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Jonathan Owen (Leeds) Limited

Registered Number
08949204
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

Jonathan Owen (Leeds) Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Dr Jonathan Owen

Registered Address

Fulford Lodge
1 Heslington Lane
York
YO10 4HW

Registered Number

08949204 (England and Wales)
Jonathan Owen (Leeds) Limited
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets7742,373742,373
Tangible assets8444808
742,817743,181
Current assets
Cash at bank and on hand2,2101,388
2,2101,388
Creditors amounts falling due within one year11(317,640)(299,899)
Net current assets (liabilities)(315,430)(298,511)
Total assets less current liabilities427,387444,670
Creditors amounts falling due after one year12(343,762)(365,055)
Net assets83,62579,615
Capital and reserves
Called up share capital100100
Profit and loss account83,52579,515
Shareholders' funds83,62579,615
The financial statements were approved and authorised for issue by the Director on 31 October 2023, and are signed on its behalf by:
Dr Jonathan Owen
Director
Registered Company No. 08949204
Jonathan Owen (Leeds) Limited
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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Principal activities
The principal activity of the company during the year were that of a holding company of a trading company, provision of management and administrative services.
4.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling, which is the functional currency of the entity.
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Intangible assets policy
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from management fees received during the period.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
6.Employee information

20232022
Average number of employees during the year00
7.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 22742,373742,373
At 31 March 23742,373742,373
Net book value
At 31 March 23742,373742,373
At 31 March 22742,373742,373
8.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 April 227,3937,393
At 31 March 237,3937,393
Depreciation and impairment
At 01 April 226,5856,585
Charge for year364364
At 31 March 236,9496,949
Net book value
At 31 March 23444444
At 31 March 22808808
9.Description of nature of transactions and balances with related parties
During the year the director made available a loan to the company. This loan is interest free and repayable on demand. At the year end the balance of this loan was £157 (2022: £167).
10.Debtors
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables295,156278,511
Bank borrowings and overdrafts20,40020,400
Taxation and social security1,026814
Other creditors157167
Accrued liabilities and deferred income9017
Total317,640299,899
12.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts343,762365,055
Total343,762365,055