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2022-08-31 10893978 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 10893978 1 2021-09-01 2022-08-31 10893978 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 10893978
Jumbo Importers Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 August 2023
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5
Notes to the Financial Statements 6—8
Page 1
Company Information
Directors C Bouwer
R D Morrison
Secretary Exceed Cosec Services Limited
Company Number 10893978
Registered Office Unit 17 Coln Industrial Estate
Old Bath Road, Colnbrook
Slough
SL3 0NJ
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 August 2023 .
Principal Activity
The company's principal activity of the company in the year under review was that of the resale of food, beverages and other retail commodities.
Directors
The directors who held office during the year were as follows:
C Bouwer
R D Morrison
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
C Bouwer
Director
17/11/2023
Page 2
Page 3
Accountants' Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 August 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
17/11/2023
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Page 3
Page 4
Statement of Income and Retained Earnings
2023 2022
Notes £ £
TURNOVER 5,257,917 4,744,352
Cost of sales (3,406,285 ) (3,170,912 )
GROSS PROFIT 1,851,632 1,573,440
Administrative expenses (1,086,289 ) (913,164 )
OPERATING PROFIT 765,343 660,276
Loss on disposal of fixed assets (16,420 ) -
Other interest receivable and similar income 1,574 392
PROFIT BEFORE TAXATION 750,497 660,668
Tax on Profit (160,057 ) (123,919 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 590,440 536,749
RETAINED EARNINGS
As at 1 September 2022 1,907,078 1,799,329
Dividends paid (388,000) (429,000)
As at 31 August 2023 2,109,518 1,907,078
The notes on pages 6 to 8 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 86,107 76,356
86,107 76,356
CURRENT ASSETS
Stocks 4 364,907 414,277
Debtors 5 1,701,081 1,476,202
Cash at bank and in hand 178,595 184,166
2,244,583 2,074,645
Creditors: Amounts Falling Due Within One Year 6 (221,170 ) (243,921 )
NET CURRENT ASSETS (LIABILITIES) 2,023,413 1,830,724
TOTAL ASSETS LESS CURRENT LIABILITIES 2,109,520 1,907,080
NET ASSETS 2,109,520 1,907,080
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 2,109,518 1,907,078
SHAREHOLDERS' FUNDS 2,109,520 1,907,080
For the year ending 31 August 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
C Bouwer
Director
17/11/2023
The notes on pages 6 to 8 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 33% on reducing balance
Computer Equipment 33% on reducing balance
1.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
1.6. 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.
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 17 (2022: 17)
17 17
Page 6
Page 7
3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2022 71,896 62,950 24,083 22,005 180,934
Additions 5,350 54,305 458 1,333 61,446
Disposals - (40,816 ) - - (40,816 )
As at 31 August 2023 77,246 76,439 24,541 23,338 201,564
Depreciation
As at 1 September 2022 39,577 32,980 17,275 14,746 104,578
Provided during the period 12,444 10,864 1,817 2,835 27,960
Disposals - (17,081 ) - - (17,081 )
As at 31 August 2023 52,021 26,763 19,092 17,581 115,457
Net Book Value
As at 31 August 2023 25,225 49,676 5,449 5,757 86,107
As at 1 September 2022 32,319 29,970 6,808 7,259 76,356
4. Stocks
2023 2022
£ £
Stock - materials and work in progress 364,907 414,277
364,907 414,277
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 481,188 211,621
Prepayments and accrued income 7,337 6,107
Other debtors 1,212,556 1,258,474
1,701,081 1,476,202
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 26,386 16,811
Bank loans and overdrafts 7,324 -
Corporation tax 160,057 123,919
VAT 22,339 17,220
Other creditors 5,064 85,971
221,170 243,921
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 2 2 2
8. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 388,000 429,000
388,000 429,000
9. Related Party Transactions
C Bouwer and R Morrison are company directors and shareholders of Jumbo Incorporated Limited which owns 100% of the share capital of Jumbo Importers Limited:
Jumbo Incorporated Limited
At the balance sheet date, included within other debtors due within one year, is an amount of £1,175,339 (2022 - £1,226,831) owed to Jumbo Importers Limited. This loan is interest free, of no fixed term and repayable on demand.
Jumbo Incorporated Limited received a dividend of £388,000 (2022 - £429,000) during the year from Jumbo Importers Limited.
10. Ultimate Controlling Party
The company's ultimate controlling party is Jumbo Incorporated Limited by virtue of ownership of 100% of the issued share capital in the company.
11. General Information
Jumbo Importers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10893978 . The registered office is Unit 17 Coln Industrial Estate, Old Bath Road, Colnbrook, Slough, SL3 0NJ.
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