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Company Registration No. 00292283 (England and Wales)
JACINTHE RAYNER LIMITED Unaudited accounts for the year ended 28 February 2023
JACINTHE RAYNER LIMITED Unaudited accounts Contents
Page
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JACINTHE RAYNER LIMITED Company Information for the year ended 28 February 2023
Directors
Fenil Jiesh Lalji Dr Sakthivel Thiagarajan
Company Number
00292283 (England and Wales)
Registered Office
DATCHET VILLAGE PHARMCAY THE GREEN DATCHET SLOUGH SL3 9JH ENGLAND
Accountants
BPACL Accountancy Services Limited 83 Cowley Hill Borehamwood Hertfordshire WD6 5NA
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JACINTHE RAYNER LIMITED Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
884,917 
- 
Tangible assets
6,487 
10,627 
891,404 
10,627 
Current assets
Inventories
59,807 
65,719 
Debtors
80,448 
109,612 
Cash at bank and in hand
108,662 
72,573 
248,917 
247,904 
Creditors: amounts falling due within one year
(133,087)
(115,426)
Net current assets
115,830 
132,478 
Total assets less current liabilities
1,007,234 
143,105 
Provisions for liabilities
Deferred tax
(1,622)
- 
Net assets
1,005,612 
143,105 
Capital and reserves
Called up share capital
402 
402 
Revaluation reserve
840,917 
- 
Profit and loss account
164,293 
142,703 
Shareholders' funds
1,005,612 
143,105 
For the year ending 28 February 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2023 and were signed on its behalf by
Fenil Jiesh Lalji Director Company Registration No. 00292283
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JACINTHE RAYNER LIMITED Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
JACINTHE RAYNER LIMITED is a private company, limited by shares, registered in England and Wales, registration number 00292283. The registered office is DATCHET VILLAGE PHARMCAY THE GREEN, DATCHET, SLOUGH, SL3 9JH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 28 February 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% on costs
Motor vehicles
20% on costs
Fixtures & fittings
10% on costs
Computer equipment
20% on costs
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2022
1,500 
Additions
884,917 
At 28 February 2023
886,417 
Amortisation
At 1 March 2022
1,500 
At 28 February 2023
1,500 
Net book value
At 28 February 2023
884,917 
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JACINTHE RAYNER LIMITED Notes to the Accounts for the year ended 28 February 2023
5
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2022
16,575 
22,705 
60,931 
30,325 
130,536 
Additions
- 
- 
866 
- 
866 
At 28 February 2023
16,575 
22,705 
61,797 
30,325 
131,402 
Depreciation
At 1 March 2022
16,575 
13,244 
60,335 
29,755 
119,909 
Charge for the year
- 
4,163 
591 
252 
5,006 
At 28 February 2023
16,575 
17,407 
60,926 
30,007 
124,915 
Net book value
At 28 February 2023
- 
5,298 
871 
318 
6,487 
At 28 February 2022
- 
9,461 
596 
570 
10,627 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
19,008 
7,050 
Trade debtors
58,958 
57,629 
Accrued income and prepayments
2,482 
933 
Other debtors
- 
44,000 
80,448 
109,612 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
110,299 
97,208 
Taxes and social security
21,319 
12,456 
Accruals
1,469 
5,762 
133,087 
115,426 
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
1,622 
- 
2023 
2022 
£ 
£ 
Charged to the profit and loss account
1,622 
- 
Provision at end of year
1,622 
- 
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JACINTHE RAYNER LIMITED Notes to the Accounts for the year ended 28 February 2023
9
Guarantees provided on behalf of directors
1. Persons entitled : Santander UK PLC Brief description : Contains fixed charge. Contains floating charge. Floating charge covers all the property or undertaking of the company. Contains negative pledge. 2. Persons entitled : National Westminster Bank PLC Amount secured : All monies due or to become due from the company to the chargee on any account whatsoever Short particulars : A specific equitable charge over all freehold and leasehold properties and/or the proceeds of sale thereof fixed and floating charges over undertaking and all property and assets present and future including goodwill bookdebts and the benefits of any licences.
10
Average number of employees
During the year the average number of employees was 7 (2022: 7).
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