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REGISTERED NUMBER: 01820578 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2022 TO 31 DECEMBER 2023

FOR

J. M. DIXON ASSOCIATES LIMITED

J. M. DIXON ASSOCIATES LIMITED (REGISTERED NUMBER: 01820578)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J. M. DIXON ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2022 TO 31 DECEMBER 2023







DIRECTOR: G Lloyd-Jones





SECRETARY: Mrs L Bennett





REGISTERED OFFICE: Ash House Three Acres
Thornaby
Stockton-On-Tees
TS17 6AJ





REGISTERED NUMBER: 01820578 (England and Wales)





ACCOUNTANTS: Sedulo Leeds Limited
St Paul's House
23 Park Square
Leeds
West Yorkshire
LS1 2ND

J. M. DIXON ASSOCIATES LIMITED (REGISTERED NUMBER: 01820578)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,363 15,511

CURRENT ASSETS
Stocks 40,000 46,000
Debtors 5 185,064 275,607
Cash at bank 298,911 137,086
523,975 458,693
CREDITORS
Amounts falling due within one year 6 96,443 127,116
NET CURRENT ASSETS 427,532 331,577
TOTAL ASSETS LESS CURRENT LIABILITIES 442,895 347,088

PROVISIONS FOR LIABILITIES 3,755 17,079
NET ASSETS 439,140 330,009

CAPITAL AND RESERVES
Called up share capital 700 700
Retained earnings 438,440 329,309
439,140 330,009

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

J. M. DIXON ASSOCIATES LIMITED (REGISTERED NUMBER: 01820578)

BALANCE SHEET - continued
31 DECEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 February 2024 and were signed by:





G Lloyd-Jones - Director


J. M. DIXON ASSOCIATES LIMITED (REGISTERED NUMBER: 01820578)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 31 DECEMBER 2023


1. STATUTORY INFORMATION

J. M. Dixon Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The principal activity of the company in the year under review was that of engineering consultancy.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 50% on cost and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

J. M. DIXON ASSOCIATES LIMITED (REGISTERED NUMBER: 01820578)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 332,036
Additions 11,963
At 31 December 2023 343,999
DEPRECIATION
At 1 December 2022 316,525
Charge for period 12,111
At 31 December 2023 328,636
NET BOOK VALUE
At 31 December 2023 15,363
At 30 November 2022 15,511

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 30.11.22
£    £   
Trade debtors 152,808 246,634
Amounts owed by group undertakings - 1,050
Other debtors 32,256 27,923
185,064 275,607

J. M. DIXON ASSOCIATES LIMITED (REGISTERED NUMBER: 01820578)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 31 DECEMBER 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 30.11.22
£    £   
Trade creditors 22,048 4,488
Amounts owed to group undertakings - 2,242
Taxation and social security 70,057 82,249
Other creditors 4,338 38,137
96,443 127,116

7. ULTIMATE CONTROLLING PARTY

The Directors regard Limestone Group Limited, a company registered in England and Wales, as the ultimate parent entity.