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REGISTERED NUMBER: 12199911 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

J&J Mackintosh Limited

J&J Mackintosh Limited (Registered number: 12199911)

Contents of the Financial Statements
for the Year Ended 30 September 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


J&J Mackintosh Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Mr J J Mackintosh
Mrs J L Mackintosh-Cummings





REGISTERED OFFICE: Fraser Ross House
24 Broad Street
Stamford
Lincolnshire
PE9 1PJ





REGISTERED NUMBER: 12199911 (England and Wales)





ACCOUNTANTS: Brayshaw Morey
Certified Public Accountants
Fraser Ross House
24 Broad Street
Stamford
Lincolnshire
PE9 1PJ

J&J Mackintosh Limited (Registered number: 12199911)

Statement of Financial Position
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Investment property 5 750,000 860,000

CURRENT ASSETS
Debtors 6 478 154
Cash at bank 4,019 4,355
4,497 4,509
CREDITORS
Amounts falling due within one year 7 209,031 220,935
NET CURRENT LIABILITIES (204,534 ) (216,426 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

545,466

643,574

CREDITORS
Amounts falling due after more than one
year

8

(463,935

)

(463,874

)

PROVISIONS FOR LIABILITIES (16,861 ) (37,761 )
NET ASSETS 64,670 141,939

CAPITAL AND RESERVES
Called up share capital 9 2 2
Fair value reserve 10 71,879 160,979
Retained earnings 10 (7,211 ) (19,042 )
SHAREHOLDERS' FUNDS 64,670 141,939

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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&J Mackintosh Limited (Registered number: 12199911)

Statement of Financial Position - continued
30 September 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 20 November 2023 and were signed on its behalf by:





Mr J J Mackintosh - Director


J&J Mackintosh Limited (Registered number: 12199911)

Notes to the Financial Statements
for the Year Ended 30 September 2023


1. STATUTORY INFORMATION

J&J Mackintosh 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

J&J Mackintosh Limited (Registered number: 12199911)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2022 860,000
Revaluations (110,000 )
At 30 September 2023 750,000
NET BOOK VALUE
At 30 September 2023 750,000
At 30 September 2022 860,000

Fair value at 30 September 2023 is represented by:
£   
Valuation in 2021 101,740
Valuation in 2022 97,000
Valuation in 2023 (110,000 )
Cost 661,260
750,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 335 -
Other debtors 143 154
478 154

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Taxation and social security 2,775 1,301
Other creditors 206,256 219,634
209,031 220,935

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.23 30.9.22
£    £   
Other creditors 463,935 463,874

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
2 Ordinary 1 2 2

J&J Mackintosh Limited (Registered number: 12199911)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


10. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 October 2022 (19,042 ) 160,979 141,937
Deficit for the year (77,269 ) (77,269 )
Transfer of realised profit 89,100 (89,100 ) -
At 30 September 2023 (7,211 ) 71,879 64,668