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Company Registration No. 10790226 (England and Wales)
Jonathan Ditton Ltd Unaudited accounts for the year ended 31 May 2023
Jonathan Ditton Ltd Unaudited accounts Contents
Page
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Jonathan Ditton Ltd Company Information for the year ended 31 May 2023
Directors
Jonathan Ditton Simon Cops
Company Number
10790226 (England and Wales)
Registered Office
22 North Street Emsworth Hampshire PO10 7DG United Kingdom
Accountants
Neat Accounting Ltd 5 Garden Court Bognor Regis West Sussex PO21 4XW
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Jonathan Ditton Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,887 
17,762 
Current assets
Inventories
23,338 
21,318 
Debtors
2,097 
5,035 
Cash at bank and in hand
22,955 
36,920 
48,390 
63,273 
Creditors: amounts falling due within one year
(25,032)
(19,774)
Net current assets
23,358 
43,499 
Total assets less current liabilities
37,245 
61,261 
Creditors: amounts falling due after more than one year
(26,361)
(29,861)
Net assets
10,884 
31,400 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
10,882 
31,398 
Shareholders' funds
10,884 
31,400 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 May 2023 and were signed on its behalf by
Jonathan Ditton Director Company Registration No. 10790226
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Jonathan Ditton Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Jonathan Ditton Ltd is a private company, limited by shares, registered in England and Wales, registration number 10790226. The registered office is 22 North Street, Emsworth, Hampshire, PO10 7DG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line Basis
Fixtures & fittings
15% Straight Line Basis
Computer equipment
33% Straight Line Basis
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
26,621 
11,288 
1,996 
39,905 
Additions
1,041 
659 
454 
2,154 
At 31 May 2023
27,662 
11,947 
2,450 
42,059 
Depreciation
At 1 June 2022
18,432 
2,521 
1,190 
22,143 
Charge for the year
3,420 
1,792 
817 
6,029 
At 31 May 2023
21,852 
4,313 
2,007 
28,172 
Net book value
At 31 May 2023
5,810 
7,634 
443 
13,887 
At 31 May 2022
8,189 
8,767 
806 
17,762 
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Jonathan Ditton Ltd Notes to the Accounts for the year ended 31 May 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
958 
2,965 
Accrued income and prepayments
539 
1,470 
Other debtors
600 
600 
2,097 
5,035 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
3,500 
3,500 
VAT
11,145 
9,531 
Trade creditors
5,846 
2,533 
Taxes and social security
4,758 
3,801 
Other creditors
376 
821 
Loans from directors
(593)
(412)
25,032 
19,774 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
26,361 
29,861 
8
Average number of employees
During the year the average number of employees was 12 (2022: 10).
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