2022-09-012023-08-312023-08-31false05906999H J B CONTROLS 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H J B CONTROLS LTD

Registered Number
05906999
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

H J B CONTROLS LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

BARNES, Matthew Robert

Registered Address

57 Allen Road
Hedge End
Southampton
SO30 4EU

Registered Number

05906999 (England and Wales)
H J B CONTROLS LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets62,3663,154
2,3663,154
Current assets
Debtors615,146657,337
Cash at bank and on hand1,04417,271
616,190674,608
Creditors amounts falling due within one year9(141,974)(187,576)
Net current assets (liabilities)474,216487,032
Total assets less current liabilities476,582490,186
Creditors amounts falling due after one year10(133,250)(146,250)
Net assets343,332343,936
Capital and reserves
Called up share capital1010
Profit and loss account343,322343,926
Shareholders' funds343,332343,936
The financial statements were approved and authorised for issue by the Director on 10 November 2023, and are signed on its behalf by:
BARNES, Matthew Robert
Director
Registered Company No. 05906999
H J B CONTROLS LTD
Notes to the Financial Statements
for the year ended 31 August 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 (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
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.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 September 2217,372
At 31 August 2317,372
Depreciation and impairment
At 01 September 2214,218
Charge for year788
At 31 August 2315,006
Net book value
At 31 August 232,366
At 31 August 223,154
7.Description of nature of transactions and balances with related parties
Included within creditors are the following Director Loan Accounts :- Mr M Barnes £ 61,377 ( 2022 - £93,052 )
8.Debtors within one year

2023

2022

££
Other debtors615,146657,337
Total615,146657,337
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

££
Bank borrowings and overdrafts39,33239,000
Amounts owed to related parties61,37893,052
Taxation and social security8092,107
Accrued liabilities and deferred income40,45553,417
Total141,974187,576
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.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts133,250146,250
Total133,250146,250