2022-10-012023-09-302023-09-30false11545761J A REES 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J A REES LIMITED

Registered Number
11545761
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

J A REES LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

REES, James Anthony

Registered Address

101 West Street
Titchfield
Fareham
PO14 4DE

Registered Number

11545761 (England and Wales)
J A REES LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets621,34626,889
21,34626,889
Current assets
Stocks9,0006,500
Debtors64,10258,273
Cash at bank and on hand96,57957,026
169,681121,799
Creditors amounts falling due within one year9(113,433)(83,071)
Net current assets (liabilities)56,24838,728
Total assets less current liabilities77,59465,617
Creditors amounts falling due after one year(26,331)(41,106)
Net assets51,26324,511
Capital and reserves
Called up share capital149100
Profit and loss account51,11424,411
Shareholders' funds51,26324,511
The financial statements were approved and authorised for issue by the Director on 18 October 2023, and are signed on its behalf by:
REES, James Anthony
Director
Registered Company No. 11545761
J A REES LIMITED
Notes to the Financial Statements
for the year ended 30 September 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
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-4
Vehicles20-
Office Equipment-4
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
5.Employee information

20232022
Average number of employees during the year32
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 October 2242,417
Additions103
At 30 September 2342,520
Depreciation and impairment
At 01 October 2215,528
Charge for year5,646
At 30 September 2321,174
Net book value
At 30 September 2321,346
At 30 September 2226,889
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
REES, James Anthony(17,990)74,47794,540(38,053)
(17,990)74,47794,540(38,053)
Loans between the company and the director are repayable on demand and interest free
8.Debtors within one year

2023

2022

££
Trade debtors / trade receivables52,19238,983
Other debtors11,50316,888
Prepayments and accrued income4072,402
Total64,10258,273
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables21,97625,373
Bank borrowings and overdrafts10,00010,000
Amounts owed to related parties38,05317,990
Taxation and social security33,50419,231
Finance lease and HP contracts5,1008,897
Other creditors195-
Accrued liabilities and deferred income4,6051,580
Total113,43383,071
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
10.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts9,66514,439