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REGISTERED NUMBER: 10635089 (England and Wales)










Jester Brothers International Ltd

Unaudited Financial Statements

for the Year Ended 28 February 2023






Jester Brothers International Ltd (Registered number: 10635089)






Contents of the Financial Statements
for the year ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Jester Brothers International Ltd

Company Information
for the year ended 28 February 2023







DIRECTOR: Mr L A Wright





REGISTERED OFFICE: 53 Stryd Y Brython
Ruthin
LL15 1JA





REGISTERED NUMBER: 10635089 (England and Wales)





ACCOUNTANTS: Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN

Jester Brothers International Ltd (Registered number: 10635089)

Balance Sheet
28 February 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,694 7,860

CURRENT ASSETS
Debtors 5 12,390 10,968
Cash at bank 16,720 21,283
29,110 32,251
CREDITORS
Amounts falling due within one year 6 30,519 26,547
NET CURRENT (LIABILITIES)/ASSETS (1,409 ) 5,704
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,285

13,564

PROVISIONS FOR LIABILITIES 1,920 1,500
NET ASSETS 4,365 12,064

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 4,165 11,864
4,365 12,064

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 25 October 2023 and were signed by:





Mr L A Wright - Director


Jester Brothers International Ltd (Registered number: 10635089)

Notes to the Financial Statements
for the year ended 28 February 2023

1. STATUTORY INFORMATION

Jester Brothers International Ltd 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.

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 - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Jester Brothers International Ltd (Registered number: 10635089)

Notes to the Financial Statements - continued
for the year ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 March 2022 520 994 23,246 24,760
Additions - 411 2,908 3,319
At 28 February 2023 520 1,405 26,154 28,079
DEPRECIATION
At 1 March 2022 227 226 16,447 16,900
Charge for year 73 177 3,235 3,485
At 28 February 2023 300 403 19,682 20,385
NET BOOK VALUE
At 28 February 2023 220 1,002 6,472 7,694
At 28 February 2022 293 768 6,799 7,860

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,390 10,968

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 22,298 19,814
Other creditors 8,221 6,733
30,519 26,547