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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06821161 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06821161 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06821161 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06821161 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 06821161 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06821161 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06821161 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06821161 frs-core:UnlistedNon-exchangeTraded 2022-03-31 06821161 frs-core:UnlistedNon-exchangeTraded 2021-03-31 06821161 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 06821161 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06821161 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06821161 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06821161 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06821161 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06821161 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06821161 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 06821161 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 06821161 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2022-03-31 06821161 17 2021-04-01 2022-03-31 06821161 frs-core:CurrentFinancialInstruments 17 2022-03-31 06821161 frs-core:Non-currentFinancialInstruments 17 2022-03-31 06821161 18 2021-04-01 2022-03-31 06821161 frs-core:CurrentFinancialInstruments 18 2022-03-31 06821161 frs-core:Non-currentFinancialInstruments 18 2022-03-31 06821161 19 2021-04-01 2022-03-31 06821161 frs-core:CurrentFinancialInstruments 19 2022-03-31 06821161 frs-core:Non-currentFinancialInstruments 19 2022-03-31 06821161 20 2021-04-01 2022-03-31 06821161 frs-core:CurrentFinancialInstruments 20 2022-03-31 06821161 frs-core:Non-currentFinancialInstruments 20 2022-03-31 06821161 dpl-frs:Item1 2021-04-01 2022-03-31 06821161 dpl-frs:Item1 2021-03-31 06821161 dpl-frs:Item1 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 06821161 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 06821161 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 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2021-03-31 06821161 dpl-frs:Item4 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 06821161 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 06821161 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 06821161 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 06821161 dpl-frs:Item5 2021-04-01 2022-03-31 06821161 dpl-frs:Item5 2021-03-31 06821161 dpl-frs:Item5 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 06821161 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 06821161 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 06821161 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 06821161 dpl-frs:Item6 2021-04-01 2022-03-31 06821161 dpl-frs:Item6 2021-03-31 06821161 dpl-frs:Item6 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 06821161 dpl-frs:CostSales 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2022-03-31 06821161 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 06821161 dpl-frs:Item9 2021-04-01 2022-03-31 06821161 dpl-frs:Item9 2021-03-31 06821161 dpl-frs:Item9 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 06821161 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 06821161 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 06821161 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 06821161 dpl-frs:Item10 2021-04-01 2022-03-31 06821161 dpl-frs:Item10 2021-03-31 06821161 dpl-frs:Item10 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 06821161 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 06821161 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 06821161 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 06821161 dpl-frs:Item11 2021-04-01 2022-03-31 06821161 dpl-frs:Item11 2021-03-31 06821161 dpl-frs:Item11 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 06821161 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 06821161 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 06821161 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 06821161 dpl-frs:Item12 2021-04-01 2022-03-31 06821161 dpl-frs:Item12 2021-03-31 06821161 dpl-frs:Item12 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 06821161 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 06821161 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 06821161 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 06821161 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 06821161 1 2021-04-01 2022-03-31 06821161 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 06821161
J & L BALL INTERIORS LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2023
Brooks & Partners Accountants Ltd
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 06821161
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,200 11,900
Tangible Assets 5 37,452 54,187
47,652 66,087
CURRENT ASSETS
Stocks 6 39,644 33,719
Debtors 7 53,317 63,098
Cash at bank and in hand 80,276 67,613
173,237 164,430
Creditors: Amounts Falling Due Within One Year 8 (188,833 ) (187,024 )
NET CURRENT ASSETS (LIABILITIES) (15,596 ) (22,594 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,056 43,493
Creditors: Amounts Falling Due After More Than One Year 9 (21,669 ) (31,670 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (10,169 ) (11,114 )
NET ASSETS 218 709
CAPITAL AND RESERVES
Called up share capital 11 120 100
Income Statement 98 609
SHAREHOLDERS' FUNDS 218 709
Page 1
Page 2
For the year ending 31 March 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.
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 Income Statement.
On behalf of the board
J Ball
Director
L Ball
Director
9 October 2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J & L BALL INTERIORS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06821161 . The registered office is 16 North Street, Stamford, Lincolnshire, PE9 1EH.
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 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 paid 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.
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 income statement over its estimated economic life of 20 years.
2.4. 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 20% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 25% straight line
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
Page 3
Page 4
2.6. 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. 
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 8)
8 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 34,000
As at 31 March 2023 34,000
...CONTINUED
Page 4
Page 5
Amortisation
As at 1 April 2022 22,100
Provided during the period 1,700
As at 31 March 2023 23,800
Net Book Value
As at 31 March 2023 10,200
As at 1 April 2022 11,900
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 April 2022 2,940 48,780 46,899 5,308 103,927
Additions - - 8,425 - 8,425
Revaluation - - (24,348 ) (3,077 ) (27,425 )
As at 31 March 2023 2,940 48,780 30,976 2,231 84,927
Depreciation
As at 1 April 2022 1,377 16,826 27,304 4,233 49,740
Provided during the period 588 12,195 11,820 557 25,160
On revaluations - - (24,348 ) (3,077 ) (27,425 )
As at 31 March 2023 1,965 29,021 14,776 1,713 47,475
Net Book Value
As at 31 March 2023 975 19,759 16,200 518 37,452
As at 1 April 2022 1,563 31,954 19,595 1,075 54,187
6. Stocks
2023 2022
£ £
Stock 39,644 33,719
39,644 33,719
Page 5
Page 6
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 8,980 29,380
Prepayments and accrued income 33,492 23,323
Other debtors 10,845 10,375
Net wages - 20
53,317 63,098
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 50,775 62,654
Bank loans and overdrafts 10,000 10,000
Corporation tax 18,317 18,616
Other taxes and social security 3,501 3,490
VAT 21,674 22,434
Other creditors 585 603
Accruals and deferred income 77,316 63,582
Directors' loan accounts 6,665 5,645
188,833 187,024
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 21,669 31,670
21,669 31,670
10. Deferred Taxation
The provision for deferred tax is made up of accelerated capital allowances
2023 2022
£ £
Other timing differences 10,169 11,114
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 120 100
Page 6
Page 7
12. Capital Commitments
2023 2022
£ £
At the end of the period 13,560 20,340
At the end of the period, the company had capital commitments contracted for but not provided in these financial statements
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 22,950 22,950
22,950 22,950
14. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date unpaid contributions of £585 (2022: £603) were due to the fund. They are included in Other Creditors.
15. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 64,300 57,000
64,300 57,000
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