IRIS Accounts Production v23.2.0.158 00679532 Board of Directors 6.4.22 5.4.23 5.4.23 false true false false true false Fair value model Ordinary 'A' shares 1.00000 Ordinary 'B' shares 1.00000 Ordinary 'C' shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure006795322022-04-05006795322023-04-05006795322022-04-062023-04-05006795322021-04-05006795322021-04-062022-04-05006795322022-04-0500679532ns16:EnglandWales2022-04-062023-04-0500679532ns15:PoundSterling2022-04-062023-04-0500679532ns11:Director12022-04-062023-04-0500679532ns11:PrivateLimitedCompanyLtd2022-04-062023-04-0500679532ns11:SmallEntities2022-04-062023-04-0500679532ns11:AuditExempt-NoAccountantsReport2022-04-062023-04-0500679532ns11:SmallCompaniesRegimeForDirectorsReport2022-04-062023-04-0500679532ns11:SmallCompaniesRegimeForAccounts2022-04-062023-04-0500679532ns11:FullAccounts2022-04-062023-04-0500679532ns11:OrdinaryShareClass12022-04-062023-04-0500679532ns11:OrdinaryShareClass22022-04-062023-04-0500679532ns11:OrdinaryShareClass32022-04-062023-04-0500679532ns11:Director22022-04-062023-04-0500679532ns11:RegisteredOffice2022-04-062023-04-0500679532ns6:CurrentFinancialInstruments2023-04-0500679532ns6:CurrentFinancialInstruments2022-04-0500679532ns6:Non-currentFinancialInstruments2023-04-0500679532ns6:Non-currentFinancialInstruments2022-04-0500679532ns6:ShareCapital2023-04-0500679532ns6:ShareCapital2022-04-0500679532ns6:RevaluationReserve2023-04-0500679532ns6:RevaluationReserve2022-04-0500679532ns6:CapitalRedemptionReserve2023-04-0500679532ns6:CapitalRedemptionReserve2022-04-0500679532ns6:RetainedEarningsAccumulatedLosses2023-04-0500679532ns6:RetainedEarningsAccumulatedLosses2022-04-0500679532ns6:PlantMachinery2022-04-062023-04-0500679532ns6:FurnitureFittings2022-04-062023-04-0500679532ns6:MotorVehicles2022-04-062023-04-0500679532ns6:LandBuildings2022-04-0500679532ns6:ShortLeaseholdAssetsns6:LandBuildings2022-04-0500679532ns6:LeaseholdImprovements2022-04-0500679532ns6:LandBuildings2022-04-062023-04-0500679532ns6:ShortLeaseholdAssetsns6:LandBuildings2022-04-062023-04-0500679532ns6:LeaseholdImprovements2022-04-062023-04-0500679532ns6:LandBuildings2023-04-0500679532ns6:ShortLeaseholdAssetsns6:LandBuildings2023-04-0500679532ns6:LeaseholdImprovements2023-04-0500679532ns6:LandBuildings2022-04-0500679532ns6:ShortLeaseholdAssetsns6:LandBuildings2022-04-0500679532ns6:LeaseholdImprovements2022-04-0500679532ns6:PlantMachinery2022-04-0500679532ns6:FurnitureFittings2022-04-0500679532ns6:MotorVehicles2022-04-0500679532ns6:PlantMachinery2023-04-0500679532ns6:FurnitureFittings2023-04-0500679532ns6:MotorVehicles2023-04-0500679532ns6:PlantMachinery2022-04-0500679532ns6:FurnitureFittings2022-04-0500679532ns6:MotorVehicles2022-04-0500679532ns6:WithinOneYearns6:CurrentFinancialInstruments2023-04-0500679532ns6:WithinOneYearns6:CurrentFinancialInstruments2022-04-0500679532ns11:OrdinaryShareClass12023-04-0500679532ns11:OrdinaryShareClass22023-04-0500679532ns11:OrdinaryShareClass32023-04-0500679532ns6:RevaluationReserve2022-04-05
REGISTERED NUMBER: 00679532 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2023

FOR

J.G.SWIERS(HELPERBY)LIMITED

J.G.SWIERS(HELPERBY)LIMITED (REGISTERED NUMBER: 00679532)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 5 April 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J.G.SWIERS(HELPERBY)LIMITED

COMPANY INFORMATION
For The Year Ended 5 April 2023







DIRECTORS: Mr P J Swiers
Mrs J M Swiers





REGISTERED OFFICE: Moxby Priory Farm
Marton-cum-Moxby
Stillington
York
YO61 1NB





REGISTERED NUMBER: 00679532 (England and Wales)





ACCOUNTANTS: Fortus North Limited
Equinox House
Clifton Park, Shipton Road
York
Yorkshire
YO30 5PA

J.G.SWIERS(HELPERBY)LIMITED (REGISTERED NUMBER: 00679532)

BALANCE SHEET
5 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,721,548 2,733,669
Investment property 5 578,480 555,697
3,300,028 3,289,366

CURRENT ASSETS
Stocks 977,712 310,414
Debtors 6 326,801 239,553
Cash at bank and in hand 1,110,972 1,920,574
2,415,485 2,470,541
CREDITORS
Amounts falling due within one year 7 442,712 448,253
NET CURRENT ASSETS 1,972,773 2,022,288
TOTAL ASSETS LESS CURRENT LIABILITIES 5,272,801 5,311,654

CREDITORS
Amounts falling due after more than
one year

8

(209,600

)

(419,200

)

PROVISIONS FOR LIABILITIES (168,269 ) (127,827 )
NET ASSETS 4,894,932 4,764,627

CAPITAL AND RESERVES
Called up share capital 9 23,991 23,991
Revaluation reserve 10 123,277 100,494
Capital redemption reserve 50,000 50,000
Retained earnings 4,697,664 4,590,142
SHAREHOLDERS' FUNDS 4,894,932 4,764,627

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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.

J.G.SWIERS(HELPERBY)LIMITED (REGISTERED NUMBER: 00679532)

BALANCE SHEET - continued
5 April 2023


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 Board of Directors and authorised for issue on 15 September 2023 and were signed on its behalf by:





Mr P J Swiers - Director


J.G.SWIERS(HELPERBY)LIMITED (REGISTERED NUMBER: 00679532)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 5 April 2023


1. STATUTORY INFORMATION

J.G.Swiers(Helperby)Limited 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 as modified by the revaluation of certain assets.

These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

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 - 20% on reducing balance
Fixtures and fittings - 10% on reducing balance and 5% on cost
Motor vehicles - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.


J.G.SWIERS(HELPERBY)LIMITED (REGISTERED NUMBER: 00679532)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 5 April 2023


2. ACCOUNTING POLICIES - continued
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.

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.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Freehold
property Land Quota
£    £    £   
COST
At 6 April 2022 1,227,084 1,204,408 385
Additions 10,359 - -
Disposals - - -
At 5 April 2023 1,237,443 1,204,408 385
DEPRECIATION
At 6 April 2022 130,054 - -
Charge for year - - -
Eliminated on disposal - - -
At 5 April 2023 130,054 - -
NET BOOK VALUE
At 5 April 2023 1,107,389 1,204,408 385
At 5 April 2022 1,097,030 1,204,408 385

J.G.SWIERS(HELPERBY)LIMITED (REGISTERED NUMBER: 00679532)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 5 April 2023


4. TANGIBLE FIXED ASSETS - continued

Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 6 April 2022 1,199,382 38,162 22,608 3,692,029
Additions 47,491 - - 57,850
Disposals (1,701 ) - - (1,701 )
At 5 April 2023 1,245,172 38,162 22,608 3,748,178
DEPRECIATION
At 6 April 2022 784,736 28,115 15,455 958,360
Charge for year 67,173 1,005 1,788 69,966
Eliminated on disposal (1,696 ) - - (1,696 )
At 5 April 2023 850,213 29,120 17,243 1,026,630
NET BOOK VALUE
At 5 April 2023 394,959 9,042 5,365 2,721,548
At 5 April 2022 414,646 10,047 7,153 2,733,669

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 6 April 2022 555,697
Revaluations 22,783
At 5 April 2023 578,480
NET BOOK VALUE
At 5 April 2023 578,480
At 5 April 2022 555,697

Fair value at 5 April 2023 is represented by:
£   
Valuation in 2021 59,981
Valuation in 2022 40,513
Valuation in 2023 22,783
Cost 455,203
578,480

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 99,881 49,306
Other debtors 226,920 190,247
326,801 239,553

J.G.SWIERS(HELPERBY)LIMITED (REGISTERED NUMBER: 00679532)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 5 April 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 151,435 126,430
Taxation and social security 39,974 65,960
Other creditors 251,303 255,863
442,712 448,253

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 209,600 419,200

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
19,193 Ordinary 'A' shares £1 19,193 19,193
2,399 Ordinary 'B' shares £1 2,399 2,399
2,399 Ordinary 'C' shares £1 2,399 2,399
23,991 23,991

10. RESERVES
Revaluation
reserve
£   
At 6 April 2022 100,494
Investment property 22,783

At 5 April 2023 123,277

11. RELATED PARTY DISCLOSURES

Directors' transactions

Included in other creditors is £22,659 (2022: £27,455) owed to the directors of the company