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REGISTERED NUMBER: 00336234 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

JOHNSON & ALLEN LIMITED

JOHNSON & ALLEN LIMITED (REGISTERED NUMBER: 00336234)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JOHNSON & ALLEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: N J Gibney
J Allsopp
M H Robinson
S O M Johnson





SECRETARY: M H Robinson





REGISTERED OFFICE: Neocol Works
Smithfield
Sheffield
S3 7AR





REGISTERED NUMBER: 00336234 (England and Wales)





ACCOUNTANTS: Marriott Gibbs Rees Wallis Limited
Chartered Certified Accountants
First Floor
Unit 4, Broadfield Court
Sheffield
South Yorkshire
S8 0XF

JOHNSON & ALLEN LIMITED (REGISTERED NUMBER: 00336234)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 396,133 430,286

CURRENT ASSETS
Stocks 893,433 706,384
Debtors 5 425,969 561,098
Cash at bank and in hand 899,852 877,711
2,219,254 2,145,193
CREDITORS
Amounts falling due within one year 6 925,424 853,858
NET CURRENT ASSETS 1,293,830 1,291,335
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,689,963

1,721,621

PROVISIONS FOR LIABILITIES (10,190 ) (9,888 )

ACCRUALS AND DEFERRED INCOME 8 (4,210 ) (4,770 )
NET ASSETS 1,675,563 1,706,963

CAPITAL AND RESERVES
Called up share capital 8,545 8,545
Capital redemption reserve 880 880
Retained earnings 1,666,138 1,697,538
1,675,563 1,706,963

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

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 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.

JOHNSON & ALLEN LIMITED (REGISTERED NUMBER: 00336234)

BALANCE SHEET - continued
30 SEPTEMBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 February 2024 and were signed on its behalf by:





M H Robinson - Director


JOHNSON & ALLEN LIMITED (REGISTERED NUMBER: 00336234)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Johnson & Allen 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 presentation currency of the financial statements is the Pound Sterling (£).


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 on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset classDepreciation method and rate
Freehold propertiesStraight line over 50 years
Leasehold properties Straight line over the life of the lease
Plant and machineryStraight line over twelve years
Fixtures, fittings and equipmentStraight line over ten years
Computer equipment 33% reducing balance
Motor vehicles25% reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


JOHNSON & ALLEN LIMITED (REGISTERED NUMBER: 00336234)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES - continued
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 year 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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


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 year was 37 (2022 - 36 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2022 547,522 672,997 1,220,519
Additions - 26,381 26,381
Disposals - (53,946 ) (53,946 )
At 30 September 2023 547,522 645,432 1,192,954
DEPRECIATION
At 1 October 2022 252,336 537,897 790,233
Charge for year 8,021 35,221 43,242
Eliminated on disposal - (36,654 ) (36,654 )
At 30 September 2023 260,357 536,464 796,821
NET BOOK VALUE
At 30 September 2023 287,165 108,968 396,133
At 30 September 2022 295,186 135,100 430,286

JOHNSON & ALLEN LIMITED (REGISTERED NUMBER: 00336234)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 397,495 469,591
Other debtors 28,474 91,507
425,969 561,098

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 189,620 166,398
Corporation tax - 8,551
Social security and other taxes 22,797 22,797
VAT 62,980 55,106
Other creditors 39,834 33,243
Directors' current accounts 253,449 248,267
Accruals and deferred income 356,744 319,496
925,424 853,858

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 29,500 29,500
Between one and five years 66,375 95,875
95,875 125,375

8. ACCRUALS AND DEFERRED INCOME
2023 2022
£    £   
Deferred government grants 4,210 4,770