2022-10-012023-09-302023-09-30false09788138LJI BATHROOMS & WETROOMS 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LJI BATHROOMS & WETROOMS LIMITED

Registered Number
09788138
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

LJI BATHROOMS & WETROOMS LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

INWOOD, Liam Jay

Registered Address

83 West Avenue
Clacton-On-Sea
CO15 1HB

Registered Number

09788138 (England and Wales)
LJI BATHROOMS & WETROOMS LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets35,0725,229
5,0725,229
Current assets
Stocks41,8401,600
Debtors2,709-
Cash at bank and on hand13,14310,115
17,69211,715
Creditors amounts falling due within one year5(13,369)(10,764)
Net current assets (liabilities)4,323951
Total assets less current liabilities9,3956,180
Creditors amounts falling due after one year6(9,370)(7,333)
Net assets25(1,153)
Capital and reserves
Called up share capital100100
Profit and loss account(75)(1,253)
Shareholders' funds25(1,153)
The financial statements were approved and authorised for issue by the Director on 8 March 2024, and are signed on its behalf by:
INWOOD, Liam Jay
Director
Registered Company No. 09788138
LJI BATHROOMS & WETROOMS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: 25% reducing balance

Reducing balance (%)
Land and buildings25
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 October 221,48717,6894,35723,533
Additions191-9311,122
At 30 September 231,67817,6895,28824,655
Depreciation and impairment
At 01 October 2221115,3282,76518,304
Charge for year1,279--1,279
At 30 September 231,49015,3282,76519,583
Net book value
At 30 September 231882,3612,5235,072
At 30 September 221,2762,3611,5925,229
4.Stocks

2023

2022

££
Raw materials and consumables1,8401,600
Total1,8401,600
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables2,2503,794
Bank borrowings and overdrafts2,130-
Taxation and social security6,9896,970
Finance lease and HP contracts2,000-
Total13,36910,764
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts3,2047,333
Other creditors6,166-
Total9,3707,333
7.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts6,167-