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REGISTERED NUMBER: 04110709 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

JJS Hygienic Wall Systems Limited

JJS Hygienic Wall Systems Limited (Registered number: 04110709)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JJS Hygienic Wall Systems Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: M Hardy





REGISTERED OFFICE: 244 Price Street
Birkenhead
Merseyside
CH41 3PS





REGISTERED NUMBER: 04110709 (England and Wales)





ACCOUNTANTS: Haines Watts
3rd Floor Pacific Chambers
11-13 Victoria Street
Liverpool
Merseyside
L2 5QQ

JJS Hygienic Wall Systems Limited (Registered number: 04110709)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 203,537 185,474

CURRENT ASSETS
Stocks 14,785 10,000
Debtors 5 284,269 538,989
Cash at bank and in hand 62,417 193,026
361,471 742,015
CREDITORS
Amounts falling due within one year 6 134,162 126,633
NET CURRENT ASSETS 227,309 615,382
TOTAL ASSETS LESS CURRENT
LIABILITIES

430,846

800,856

CREDITORS
Amounts falling due after more than one
year

7

125,611

130,684
NET ASSETS 305,235 670,172

CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 9 19,532 19,532
Retained earnings 285,701 650,638
305,235 670,172

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

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

JJS Hygienic Wall Systems Limited (Registered number: 04110709)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 April 2024 and were signed by:





M Hardy - Director


JJS Hygienic Wall Systems Limited (Registered number: 04110709)

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

1. STATUTORY INFORMATION

JJS Hygienic Wall Systems 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 as modified by the revaluation of certain assets.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost, 25% reducing balance and 15% on reducing balance

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 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.

Hire purchase and leasing commitments
Lease in which substantially all of the risks and rewards of ownership are transferred by the lessor are classified as finance leases. The capital element of the lease obligation is recorded as a liability and the interest element of the finance lease rentals is charged to the profit and loss account on an annual basis.

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 9 (2022 - 9 ) .

JJS Hygienic Wall Systems Limited (Registered number: 04110709)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£ £ £ £ £
COST OR VALUATION
At 1 January 2023 137,000 28,625 12,518 79,261 257,404
Additions - 46,227 4,230 - 50,457
At 31 December 2023 137,000 74,852 16,748 79,261 307,861
DEPRECIATION
At 1 January 2023 2,740 23,802 10,652 34,736 71,930
Charge for year 2,740 17,609 914 11,131 32,394
At 31 December 2023 5,480 41,411 11,566 45,867 104,324
NET BOOK VALUE
At 31 December 2023 131,520 33,441 5,182 33,394 203,537
At 31 December 2022 134,260 4,823 1,866 44,525 185,474

Included with tangible fixed are financed leased motor vehicles with a net book value of £55,928 (2022: £43,198) at a cost of £97,387 (2022: £66,016) and accumulated depreciation of £41,460 (2022:22,818 ).

Cost or valuation at 31 December 2023 is represented by:

Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£ £ £ £ £
Valuation in 2022 137,000 28,625 12,518 79,261 257,404
Cost - 46,227 4,230 - 50,457
137,000 74,852 16,748 79,261 307,861

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Trade debtors 278,625 242,114
Amounts owed by group undertakings - 275,000
Other debtors 5,644 21,875
284,269 538,989

JJS Hygienic Wall Systems Limited (Registered number: 04110709)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Bank loans and overdrafts 9,601 9,601
Hire purchase contracts (see note 8) 11,057 9,717
Trade creditors 31,216 55,142
Taxation and social security 65,131 41,401
Other creditors 17,157 10,772
134,162 126,633

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£ £
Bank loans 102,907 113,496
Hire purchase contracts (see note 8) 22,704 17,188
125,611 130,684

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 64,502 75,091

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.12.23 31.12.22
£ £
Net obligations repayable:
Within one year 11,057 9,717
Between one and five years 22,704 17,188
33,761 26,905

9. RESERVES
Revaluation
reserve
£
At 1 January 2023
and 31 December 2023 19,532