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REGISTERED NUMBER: 03379718 (England and Wales)















Financial Statements for the Year Ended 31 August 2023

for

Wooster Jeffs Associates Ltd

Wooster Jeffs Associates Ltd (Registered number: 03379718)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Wooster Jeffs Associates Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTOR: M Wooster





REGISTERED OFFICE: Unit 7
Ronsons Way
Sandridge
St Albans
Hertfordshire
AL4 9QT





REGISTERED NUMBER: 03379718 (England and Wales)





ACCOUNTANTS: Philip T. Chave & Co
Belfry House
Bell Lane
Hertford
Hertfordshire
SG14 1BP

Wooster Jeffs Associates Ltd (Registered number: 03379718)

Abridged Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,490 4,715

CURRENT ASSETS
Debtors 94,871 61,931
Cash at bank 19,053 19,053
113,924 80,984
CREDITORS
Amounts falling due within one year 66,837 43,360
NET CURRENT ASSETS 47,087 37,624
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,577

42,339

CREDITORS
Amounts falling due after more than one year (18,333 ) (28,333 )

PROVISIONS FOR LIABILITIES 5 (663 ) (896 )
NET ASSETS 31,581 13,110

CAPITAL AND RESERVES
Called up share capital 6 301 301
Retained earnings 31,280 12,809
SHAREHOLDERS' FUNDS 31,581 13,110

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

Wooster Jeffs Associates Ltd (Registered number: 03379718)

Abridged Balance Sheet - continued
31 August 2023



The financial statements were approved by the director and authorised for issue on 15 February 2024 and were signed by:





M Wooster - Director


Wooster Jeffs Associates Ltd (Registered number: 03379718)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Wooster Jeffs Associates Ltd 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.
Fixtures and fittings - 20% on reducing balance
Office equipment - 33% on reducing balance

Taxation
Taxation for the year 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 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
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 6 (2022 - 5 ) .

Wooster Jeffs Associates Ltd (Registered number: 03379718)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2022 90,545
Additions 355
At 31 August 2023 90,900
DEPRECIATION
At 1 September 2022 85,830
Charge for year 1,580
At 31 August 2023 87,410
NET BOOK VALUE
At 31 August 2023 3,490
At 31 August 2022 4,715

5. PROVISIONS FOR LIABILITIES
31.8.23 31.8.22
£    £   
Deferred tax
Accelerated capital allowances 663 896

Deferred
tax
£   
Balance at 1 September 2022 896
Provided during year (233 )
Balance at 31 August 2023 663

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary £1 100 100
1 Ordinary A £1 1 1
100 Ordinary B £1 100 100
100 Ordinary C £1 100 100
301 301

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Wooster.