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Registered number: 13894284
J&r Boxall Home Improvements Limited
Financial Statements
For the Period 4 February 2022 to 28 February 2023
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13894284
28 February 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 2,657
2,657
CURRENT ASSETS
Debtors 5 7,835
Cash at bank and in hand 345
8,180
Creditors: Amounts Falling Due Within One Year 6 (10,522 )
NET CURRENT ASSETS (LIABILITIES) (2,342 )
TOTAL ASSETS LESS CURRENT LIABILITIES 315
NET ASSETS 315
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 215
SHAREHOLDERS' FUNDS 315
For the period 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 A L Boxall
Director
1 February 2024
The notes on pages 2 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
J&r Boxall Home Improvements Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13894284 . The registered office is 23b Wilmot Street, Heanor, DE75 7EF.
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. 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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 4 February 2022 - - - -
Additions 243 3,000 233 3,476
As at 28 February 2023 243 3,000 233 3,476
Depreciation
As at 4 February 2022 - - - -
Provided during the period 35 750 34 819
As at 28 February 2023 35 750 34 819
Net Book Value
As at 28 February 2023 208 2,250 199 2,657
As at 4 February 2022 - - - -
5. Debtors
28 February 2023
£
Due within one year
Trade debtors 2,800
Other debtors 4,069
Director's loan account 966
7,835
6. Creditors: Amounts Falling Due Within One Year
28 February 2023
£
Corporation tax 1,974
VAT 898
Other creditors 7,000
Accruals and deferred income 650
10,522
7. Share Capital
28 February 2023
£
Allotted, Called up and fully paid 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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9. Related Party Transactions
At the balance sheet date, the amount owed to the company by the director through the directors loan account was £966.
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