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REGISTERED NUMBER: 08013174 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Josh Heron Stevens Ltd

Josh Heron Stevens Ltd (Registered number: 08013174)






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


Josh Heron Stevens Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr F Chiappetta





SECRETARY:





REGISTERED OFFICE: 3rd Floor
207 Regent Street
London
W1B 3HH





REGISTERED NUMBER: 08013174 (England and Wales)





ACCOUNTANTS: Brookstone Accountancy Limited
3rd Floor
207 Regent Street
London
W1B 3HH

Josh Heron Stevens Ltd (Registered number: 08013174)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,661 2,491
Tangible assets 5 9,654 2,427
11,315 4,918

CURRENT ASSETS
Debtors 6 29,234 49,782
Prepayments and accrued income 12,352 21,188
Cash at bank 170,068 73,970
211,654 144,940
CREDITORS
Amounts falling due within one year 7 48,124 52,620
NET CURRENT ASSETS 163,530 92,320
TOTAL ASSETS LESS CURRENT
LIABILITIES

174,845

97,238

PROVISIONS FOR LIABILITIES 2,316 461
NET ASSETS 172,529 96,777

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 172,429 96,677
SHAREHOLDERS' FUNDS 172,529 96,777

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 November 2023 and were signed by:





Mr F Chiappetta - Director


Josh Heron Stevens Ltd (Registered number: 08013174)

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

1. STATUTORY INFORMATION

Josh Heron Stevens 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

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 - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Josh Heron Stevens Ltd (Registered number: 08013174)

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

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 April 2022
and 31 March 2023 4,152
AMORTISATION
At 1 April 2022 1,661
Amortisation for year 830
At 31 March 2023 2,491
NET BOOK VALUE
At 31 March 2023 1,661
At 31 March 2022 2,491

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2022 29,078 8,262 37,340
Additions 10,715 - 10,715
At 31 March 2023 39,793 8,262 48,055
DEPRECIATION
At 1 April 2022 28,562 6,351 34,913
Charge for year 2,851 637 3,488
At 31 March 2023 31,413 6,988 38,401
NET BOOK VALUE
At 31 March 2023 8,380 1,274 9,654
At 31 March 2022 516 1,911 2,427

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 28,578 48,594
Other debtors 416 605
VAT 240 583
29,234 49,782

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 21,267 25,836
Tax 16,624 13,809
Social security and other taxes 232 257
Other creditors 88 2,089
Directors' loan accounts 2 3,774
Accrued expenses 9,911 6,855
48,124 52,620

Josh Heron Stevens Ltd (Registered number: 08013174)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary £1 100 100

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr F Chiappetta.