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Registered number: 04376652
JUNE PERKINS INTERIORS LIMITED
Unaudited Financial Statements
For The Year Ended 28 February 2023
Proaccounts UK
Unit M228, 89 Bickersteth Road
Tooting
LONDON
SW17 9SH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04376652
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,000 3,000
Tangible Assets 5 14,028 8,003
16,028 11,003
CURRENT ASSETS
Stocks 6 7,106 1,088
Debtors 7 8,557 8,744
Cash at bank and in hand 15,476 30,682
31,139 40,514
Creditors: Amounts Falling Due Within One Year 8 (65,043 ) (39,230 )
NET CURRENT ASSETS (LIABILITIES) (33,904 ) 1,284
TOTAL ASSETS LESS CURRENT LIABILITIES (17,876 ) 12,287
Creditors: Amounts Falling Due After More Than One Year 9 (34,986 ) (40,066 )
NET LIABILITIES (52,862 ) (27,779 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account (52,864 ) (27,781 )
SHAREHOLDERS' FUNDS (52,862) (27,779)
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs JUNE PERKINS
Director
18/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JUNE PERKINS INTERIORS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04376652 . The registered office is UNIT M228, TRIDENT BUSINESS CENTRE, 89 BICKERSTETH ROAD, LONDON, SW17 9SH.
2. Accounting Policies
2.1. 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.
2.2. 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. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. 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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 4 3
5 4
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2022 40,000
As at 28 February 2023 40,000
Amortisation
As at 1 March 2022 37,000
Provided during the period 1,000
As at 28 February 2023 38,000
Net Book Value
As at 28 February 2023 2,000
As at 1 March 2022 3,000
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 March 2022 29,816
Additions 10,701
As at 28 February 2023 40,517
Depreciation
As at 1 March 2022 21,813
Provided during the period 4,676
As at 28 February 2023 26,489
Net Book Value
As at 28 February 2023 14,028
As at 1 March 2022 8,003
6. Stocks
2023 2022
£ £
Work in progress 7,106 1,088
7,106 1,088
7. Debtors
2023 2022
£ £
Due within one year
Other debtors 8,557 8,744
8,557 8,744
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 29,252 18,513
Bank loans and overdrafts 17,611 6,220
Corporation tax 157 157
Other taxes and social security 18,023 14,340
65,043 39,230
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 34,986 40,066
34,986 40,066
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5