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REGISTERED NUMBER: 01507197 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

J. Dodd & Co. Limited

J. Dodd & Co. Limited (Registered number: 01507197)






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


J. Dodd & Co. Limited

Company Information
for the Year Ended 30 September 2023







DIRECTOR: Mr R T Haigh





SECRETARY: Mrs S R Haigh





REGISTERED OFFICE: 7 Market Walk
Huddersfield
West Yorkshire
HD1 2QA





REGISTERED NUMBER: 01507197 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

J. Dodd & Co. Limited (Registered number: 01507197)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 500,933 502,429
500,933 502,429

CURRENT ASSETS
Stocks 36,064 39,683
Debtors 7 476 689
Cash at bank and in hand 33,869 55,464
70,409 95,836
CREDITORS
Amounts falling due within one year 8 370,970 421,293
NET CURRENT LIABILITIES (300,561 ) (325,457 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

200,372

176,972

PROVISIONS FOR LIABILITIES 1,518 1,802
NET ASSETS 198,854 175,170

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 197,854 174,170
SHAREHOLDERS' FUNDS 198,854 175,170

J. Dodd & Co. Limited (Registered number: 01507197)

Balance Sheet - continued
30 September 2023


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 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.

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 director and authorised for issue on 31 January 2024 and were signed by:





Mr R T Haigh - Director


J. Dodd & Co. Limited (Registered number: 01507197)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

J. Dodd & Co. 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 and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in compliance with FRS 102, 'The Financial Standard Applicable in the UK and the Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods falling within the company's ordinary activities.Turnover is recognised at the point goods are despatched.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

All fixed assets are initially recorded at cost.

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 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.


J. Dodd & Co. Limited (Registered number: 01507197)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

3. 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.

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.

4. EMPLOYEES AND DIRECTORS

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

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 8,400
AMORTISATION
At 1 October 2022
and 30 September 2023 8,400
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

6. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 October 2022
and 30 September 2023 492,945 73,861 566,806
DEPRECIATION
At 1 October 2022 - 64,377 64,377
Charge for year - 1,496 1,496
At 30 September 2023 - 65,873 65,873
NET BOOK VALUE
At 30 September 2023 492,945 7,988 500,933
At 30 September 2022 492,945 9,484 502,429

J. Dodd & Co. Limited (Registered number: 01507197)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 476 689

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 11,354 5,758
Taxation and social security 11,655 5,874
Other creditors 347,961 409,661
370,970 421,293

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
990 Ordinary A £1 990 990
1 Ordinary B £1 1 1
9 Ordinary C £1 9 9
1,000 1,000