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Registered number: 07327018
JDD Furniture Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
TaxAssist Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07327018
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 762,944 503,390
762,944 503,390
CURRENT ASSETS
Stocks 5 232,458 188,722
Debtors 6 1,642,023 1,427,128
Cash at bank and in hand 335,838 240,443
2,210,319 1,856,293
Creditors: Amounts Falling Due Within One Year 7 (1,368,510 ) (1,199,611 )
NET CURRENT ASSETS (LIABILITIES) 841,809 656,682
TOTAL ASSETS LESS CURRENT LIABILITIES 1,604,753 1,160,072
Creditors: Amounts Falling Due After More Than One Year 8 (222,170 ) (342,048 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (158,987 ) (68,834 )
NET ASSETS 1,223,596 749,190
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 1,223,396 748,990
SHAREHOLDERS' FUNDS 1,223,596 749,190
Page 1
Page 2
For the year ending 31 July 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 Profit and Loss Account.
On behalf of the board
Mr James Mercy
Director
22/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JDD Furniture Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07327018 . The registered office is Unit 17 -20 Cookley Wharf, Leys Road , Brierley Hill, DY5 3UP.
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:
Freehold 20% straight line
Leasehold 20% straight line
Plant & Machinery 20% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 20% straight line
2.4. Leasing and Hire Purchase Contracts
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 profit and loss account 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 profit and loss account as incurred.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:  37 (2022: 37)
37 37
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 August 2022 141,107 247,872 145,505 31,274 565,758
Additions - 167,726 222,790 2,043 392,559
As at 31 July 2023 141,107 415,598 368,295 33,317 958,317
Depreciation
As at 1 August 2022 - 12,854 45,110 4,404 62,368
Provided during the period 14,111 64,879 47,881 6,134 133,005
As at 31 July 2023 14,111 77,733 92,991 10,538 195,373
Net Book Value
As at 31 July 2023 126,996 337,865 275,304 22,779 762,944
As at 1 August 2022 141,107 235,018 100,395 26,870 503,390
5. Stocks
2023 2022
£ £
Stock 232,458 188,722
232,458 188,722
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,536,927 1,304,983
Prepayments and accrued income - 41,626
Other debtors 71,845 67,165
Directors' loan accounts 33,251 13,354
1,642,023 1,427,128
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 57,178 57,178
Trade creditors 768,700 777,846
Corporation tax 182,722 37,129
Other taxes and social security - 46,776
VAT 292,518 153,228
Other creditors - 41,079
Customer deposits 36,740 75,590
Other creditors (2) - 49
Pension Control Account 4,315 4,878
Credit Card 17,659 -
Accruals and deferred income 6,958 5,858
Directors' loan accounts 1,720 -
1,368,510 1,199,611
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 68,354 132,320
Bank loans 153,816 209,728
222,170 342,048
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 57,178 57,178
Later than one year and not later than five years 68,354 132,320
125,532 189,498
125,532 189,498
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10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
11. 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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