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REGISTERED NUMBER: 07276633 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

JHA (Cornwall) Limited

JHA (Cornwall) Limited (Registered number: 07276633)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JHA (Cornwall) Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: J Harding





SECRETARY: Mrs J Harding





REGISTERED OFFICE: 20 Crockwell Street
Bodmin
Cornwall
PL31 2DS





REGISTERED NUMBER: 07276633 (England and Wales)





ACCOUNTANTS: Derek Cousens Ltd
Chartered Accountants
20 Crockwell Street
Bodmin
Cornwall
PL31 2DS

JHA (Cornwall) Limited (Registered number: 07276633)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,273 13,971

CURRENT ASSETS
Debtors 5 28,083 15,066
Cash at bank 33,873 70,723
61,956 85,789
CREDITORS
Amounts falling due within one year 6 28,488 35,964
NET CURRENT ASSETS 33,468 49,825
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,741

63,796

CREDITORS
Amounts falling due after more than one
year

7

(10,776

)

(15,556

)

PROVISIONS FOR LIABILITIES (1,762 ) (5,066 )
NET ASSETS 30,203 43,174

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 30,193 43,164
30,203 43,174

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

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

JHA (Cornwall) Limited (Registered number: 07276633)

Balance Sheet - continued
30 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 Income Statement has not been delivered.

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





J Harding - Director


JHA (Cornwall) Limited (Registered number: 07276633)

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

1. STATUTORY INFORMATION

JHA (Cornwall) 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.
Plant and machinery etc - 25% on cost and 20% on cost

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.

3. EMPLOYEES AND DIRECTORS

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

JHA (Cornwall) Limited (Registered number: 07276633)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 32,744
DEPRECIATION
At 1 July 2022 18,773
Charge for year 4,698
At 30 June 2023 23,471
NET BOOK VALUE
At 30 June 2023 9,273
At 30 June 2022 13,971

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 15,736 15,066
Other debtors 12,347 -
28,083 15,066

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,780 4,657
Taxation and social security 22,371 18,828
Other creditors 1,337 12,479
28,488 35,964

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 10,776 15,556

JHA (Cornwall) Limited (Registered number: 07276633)

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

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£    £   
J Harding
Balance outstanding at start of year - -
Amounts advanced 11,307 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,307 -

The loan to the directors is interest free and was repaid on 30th September 2023.