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Johnston Foster Limited
Registered Number:08220296
For the year ended 30 September 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 30 September 2023
Johnston Foster Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
08220296
As at 30 September 2023
Johnston Foster Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Intangible assets
1,000
2,000
2
Property, plant and equipment
2,062
1,595
3
3,062
3,595
Current assets
Trade and other receivables
20,455
17,370
4
24,468
Cash and cash equivalents
29,182
46,552
44,923
Trade and other payables: amounts falling due within one
year
(28,212)
(25,962)
5
16,711
20,590
Net current assets
Total assets less current liabilities
23,652
20,306
(350)
(228)
Provisions for liabilities
23,302
Net assets
20,078
Capital and reserves
Called up share capital
2
2
Retained earnings
23,300
20,076
23,302
20,078
Shareholders' funds
For the year ended 30 September 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 of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mrs A K Barile Director
These financial statements were approved and authorised for issue by the Board on 14 February 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 30 September 2023
Johnston Foster Limited
Notes to the Financial Statements
Statutory Information
Johnston Foster Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 08220296.
Registered address:
Unit 5
Riverside Business Park
Bakewell
DE45 1GS
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of 12 years.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
20% Straight line
Fixtures and fittings
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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5
For the year ended 30 September 2023
Johnston Foster Limited
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 October 2022
12,000
At 30 September 2023
12,000
Amortisation
At 01 October 2022
10,000
1,000
Charge for year
At 30 September 2023
11,000
Net book value
At 30 September 2023
1,000
At 30 September 2022
2,000
3. Property, plant and equipment
Fixtures and
fittings
£
Cost or
valuation
At 01 October 2022
9,246
1,425
Additions
At 30 September 2023
10,671
Provision for depreciation and impairment
At 01 October 2022
7,651
Charge for year
958
At 30 September 2023
8,609
At 30 September 2023
Net book value
2,062
At 30 September 2022
1,595
4. Trade and other receivables
2022
2023
£
£
Trade debtors
15,916
19,399
Other debtors
1,454
1,056
20,455
17,370
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6
For the year ended 30 September 2023
Johnston Foster Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
544
928
Taxation and social security
22,637
20,574
Other creditors
2,781
6,710
25,962
28,212
6. Average number of persons employed
During the year the average number of employees was 2 (2022 : 3)
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