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REGISTERED NUMBER: 11425504 (England and Wales)















JHA VISION LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2023






JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JHA VISION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2023







DIRECTORS: J S Attrill
Mrs H E Attrill





REGISTERED OFFICE: 24 Broad Way
Wilburton
Ely
Cambridgeshire
CB6 3RT





REGISTERED NUMBER: 11425504 (England and Wales)





ACCOUNTANTS: W H Prior
Chartered Certified Accountants
Railway Court
Off Ten Pound Walk
Doncaster
South Yorkshire
DN4 5FB

JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

BALANCE SHEET
30TH JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,061 2,242

CURRENT ASSETS
Stocks 1,650 -
Debtors 5 10,055 8,803
Cash at bank 14,659 15,613
26,364 24,416
CREDITORS
Amounts falling due within one year 6 24,728 21,659
NET CURRENT ASSETS 1,636 2,757
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,697

4,999

CREDITORS
Amounts falling due after more than one
year

7

(36,064

)

-

PROVISIONS FOR LIABILITIES (9,649 ) (426 )
NET ASSETS 984 4,573

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 884 4,473
SHAREHOLDERS' FUNDS 984 4,573

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

BALANCE SHEET - continued
30TH JUNE 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st March 2024 and were signed on its behalf by:




J S Attrill - Director



Mrs H E Attrill - Director


JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2023


1. STATUTORY INFORMATION

JHA Vision 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 Statement of Income and Retained Earnings, 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 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 2 ).

JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

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


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st July 2022 7,275
Additions 47,677
At 30th June 2023 54,952
DEPRECIATION
At 1st July 2022 5,033
Charge for year 4,858
At 30th June 2023 9,891
NET BOOK VALUE
At 30th June 2023 45,061
At 30th June 2022 2,242

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 44,535
At 30th June 2023 44,535
DEPRECIATION
Charge for year 2,440
At 30th June 2023 2,440
NET BOOK VALUE
At 30th June 2023 42,095

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 8,841 8,803
Other debtors 1,214 -
10,055 8,803

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 6,185 -
Taxation and social security 6,571 15,420
Other creditors 11,972 6,239
24,728 21,659

JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 36,064 -

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th June 2023 and 30th June 2022:

2023 2022
£    £   
J S Attrill and Mrs H E Attrill
Balance outstanding at start of year (4,778 ) 3,022
Amounts advanced 84,990 40,000
Amounts repaid (90,498 ) (47,800 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (10,286 ) (4,778 )

During the year monies were loaned to the directors, these loans are free of interest and are repayable on demand.