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Company Registration No. 11272865 (England and Wales)
James Partridge Building Ltd Unaudited accounts for the year ended 31 March 2023
James Partridge Building Ltd Unaudited accounts Contents
Page
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James Partridge Building Ltd Company Information for the year ended 31 March 2023
Directors
James Partridge Angela Partridge
Company Number
11272865 (England and Wales)
Registered Office
Stable Cottage, Upper Pengethley Farm Peterstow Ross-On-Wye Herefordshire HR9 6LL
Accountants
Wellington Consulting Ltd Fairview St Owens Cross Hereford Herefordshire HR2 8LG
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James Partridge Building Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
2,300 
Tangible assets
18,670 
13,333 
Investments
11,400 
200 
30,070 
15,833 
Current assets
Inventories
5,000 
3,500 
Debtors
18,836 
4,836 
Cash at bank and in hand
19,305 
41,490 
43,141 
49,826 
Creditors: amounts falling due within one year
(50,967)
(43,236)
Net current (liabilities)/assets
(7,826)
6,590 
Total assets less current liabilities
22,244 
22,423 
Creditors: amounts falling due after more than one year
(9,100)
(13,101)
Net assets
13,144 
9,322 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
13,134 
9,312 
Shareholders' funds
13,144 
9,322 
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 November 2023 and were signed on its behalf by
James Partridge Director Company Registration No. 11272865
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James Partridge Building Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
James Partridge Building Ltd is a private company, limited by shares, registered in England and Wales, registration number 11272865. The registered office is Stable Cottage, Upper Pengethley Farm, Peterstow , Ross-On-Wye, Herefordshire, HR9 6LL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance basis
Motor vehicles
25% reducing balance basis
Computer equipment
25% reducing balance basis and straight line over 3 years
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
11,500 
At 31 March 2023
11,500 
Amortisation
At 1 April 2022
9,200 
Charge for the year
2,300 
At 31 March 2023
11,500 
Net book value
At 31 March 2023
- 
At 31 March 2022
2,300 
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James Partridge Building Ltd Notes to the Accounts for the year ended 31 March 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
16,108 
10,528 
1,524 
28,160 
Additions
- 
14,842 
- 
14,842 
Disposals
- 
(6,727)
- 
(6,727)
At 31 March 2023
16,108 
18,643 
1,524 
36,275 
Depreciation
At 1 April 2022
8,499 
5,469 
859 
14,827 
Charge for the year
1,902 
4,183 
254 
6,339 
On disposals
- 
(3,561)
- 
(3,561)
At 31 March 2023
10,401 
6,091 
1,113 
17,605 
Net book value
At 31 March 2023
5,707 
12,552 
411 
18,670 
At 31 March 2022
7,609 
5,059 
665 
13,333 
6
Investments
Other investments 
£ 
Valuation at 1 April 2022
200 
Additions
11,200 
Valuation at 31 March 2023
11,400 
This represents an investment in NFU Mutual Select.
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,836 
4,836 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
4,000 
4,000 
VAT
6,533 
7,346 
Trade creditors
10,206 
13,906 
Taxes and social security
4,248 
6,167 
Other creditors
391 
435 
Loans from directors
24,889 
10,682 
Accruals
700 
700 
50,967 
43,236 
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James Partridge Building Ltd Notes to the Accounts for the year ended 31 March 2023
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
9,100 
13,101 
This amount represents the amount due in greater than a year for the Government backed Bounce Back Loan.
10
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
11
Average number of employees
During the year the average number of employees was 6 (2022: 6).
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