IRIS Accounts Production v23.2.0.158 09720813 director 1.9.22 31.8.23 31.8.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh097208132022-08-31097208132023-08-31097208132022-09-012023-08-31097208132021-08-31097208132021-09-012022-08-31097208132022-08-3109720813ns10:Originalns15:EnglandWales2022-09-012023-08-3109720813ns14:PoundSterlingns10:Original2022-09-012023-08-3109720813ns10:Originalns10:Director12022-09-012023-08-3109720813ns10:Original2022-09-012023-08-3109720813ns10:Original2023-08-3109720813ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-012023-08-3109720813ns10:Originalns10:SmallEntities2022-09-012023-08-3109720813ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3109720813ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3109720813ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-012023-08-3109720813ns10:Originalns10:FullAccounts2022-09-012023-08-3109720813ns10:Original2022-08-3109720813ns10:Originalns5:CurrentFinancialInstruments2023-08-3109720813ns10:Originalns5:CurrentFinancialInstruments2022-08-3109720813ns5:ShareCapitalns10:Original2023-08-3109720813ns5:ShareCapitalns10:Original2022-08-3109720813ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-08-3109720813ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-3109720813ns10:Originalns10:RegisteredOffice2022-09-012023-08-3109720813ns10:Originalns5:ComputerEquipment2022-09-012023-08-3109720813ns10:Original2021-09-012022-08-3109720813ns10:Originalns5:ComputerEquipment2022-08-3109720813ns10:Originalns5:ComputerEquipment2023-08-3109720813ns10:Originalns5:ComputerEquipment2022-08-3109720813ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3109720813ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-31
REGISTERED NUMBER: 09720813 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 August 2023

for

J Lowndes Limited

J Lowndes Limited (Registered number: 09720813)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


J Lowndes Limited (Registered number: 09720813)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,391 1,249

CURRENT ASSETS
Debtors 5 2,550 16,800
Cash at bank 30,250 37,168
32,800 53,968
CREDITORS
Amounts falling due within one year 6 27,223 41,591
NET CURRENT ASSETS 5,577 12,377
TOTAL ASSETS LESS CURRENT LIABILITIES 6,968 13,626

PROVISIONS FOR LIABILITIES 348 237
NET ASSETS 6,620 13,389

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 5,620 12,389
SHAREHOLDERS' FUNDS 6,620 13,389

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Lowndes Limited (Registered number: 09720813)

Balance Sheet - continued
31 August 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 Profit and Loss Account has not been delivered.

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





Mrs J C Lowndes - Director


J Lowndes Limited (Registered number: 09720813)

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

1. STATUTORY INFORMATION

J Lowndes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09720813

Registered office: Ebenezer House
Ryecroft
Newcastle-under-Lyme
Staffordshire
ST5 2BE

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

J Lowndes Limited (Registered number: 09720813)

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

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 September 2022 3,805
Additions 1,166
At 31 August 2023 4,971
DEPRECIATION
At 1 September 2022 2,556
Charge for year 1,024
At 31 August 2023 3,580
NET BOOK VALUE
At 31 August 2023 1,391
At 31 August 2022 1,249

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,550 16,800

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 24,229 40,845
Other creditors 2,994 746
27,223 41,591