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REGISTERED NUMBER: 07948294 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Jess Lavers Design Ltd

Jess Lavers Design Ltd (Registered number: 07948294)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Jess Lavers Design Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mrs J J Richards
Mrs J E Lavers





REGISTERED OFFICE: The Shrubbery
14 Church Street
Whitchurch
Hampshire
RG28 7AB





REGISTERED NUMBER: 07948294 (England and Wales)





ACCOUNTANTS: Wheeler & Co Ltd
Chartered Accountants
The Shrubbery
14 Church Street
Whitchurch
Hampshire
RG28 7AB

Jess Lavers Design Ltd (Registered number: 07948294)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 323 430

CURRENT ASSETS
Stocks - 30,875
Debtors 5 234,533 4,010
Cash at bank 93,476 33,343
328,009 68,228
CREDITORS
Amounts falling due within one year 6 307,256 33,382
NET CURRENT ASSETS 20,753 34,846
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,076

35,276

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 21,075 35,275
SHAREHOLDERS' FUNDS 21,076 35,276

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2023 and were signed on its behalf by:





Mrs J J Richards - Director


Jess Lavers Design Ltd (Registered number: 07948294)

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

1. STATUTORY INFORMATION

Jess Lavers Design 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.

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.

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 etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2022 - 1 ) .

Jess Lavers Design Ltd (Registered number: 07948294)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 5,363
DEPRECIATION
At 1 April 2022 4,933
Charge for year 107
At 31 March 2023 5,040
NET BOOK VALUE
At 31 March 2023 323
At 31 March 2022 430

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 234,074 -
Other debtors 325 325
VAT - 3,570
Prepayments 134 115
234,533 4,010

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 60,619 22,889
Tax 12,848 10,065
Social security and other taxes 1 -
VAT 38,494 -
Other creditors 194,587 -
Directors' current accounts 407 128
Accrued expenses 300 300
307,256 33,382