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REGISTERED NUMBER: 09440790 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

THE JOHNSON NEAL GROUP LIMITED

THE JOHNSON NEAL GROUP LIMITED (REGISTERED NUMBER: 09440790)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE JOHNSON NEAL GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: P S Durrant
N J Durrant
A P Durrant





SECRETARY: M Durrant





REGISTERED OFFICE: 49 Windsor Drive
Chelsfield
Orpington
Kent
BR6 6EY





REGISTERED NUMBER: 09440790 (England and Wales)





ACCOUNTANTS: Galloways Accounting
Atlas Chambers
33 West Street
Brighton
East Sussex
BN1 2RE

THE JOHNSON NEAL GROUP LIMITED (REGISTERED NUMBER: 09440790)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,725 2,820

CURRENT ASSETS
Debtors 5 7,725 7,199
Cash at bank and in hand 17,938 108,428
25,663 115,627
CREDITORS
Amounts falling due within one year 6 127,862 148,815
NET CURRENT LIABILITIES (102,199 ) (33,188 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(100,474

)

(30,368

)

CREDITORS
Amounts falling due after more than one
year

7

23,557

48,646
NET LIABILITIES (124,031 ) (79,014 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (124,131 ) (79,114 )
(124,031 ) (79,014 )

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 directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 1 March 2024 and were signed on its behalf by:





N J Durrant - Director


THE JOHNSON NEAL GROUP LIMITED (REGISTERED NUMBER: 09440790)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

The Johnson Neal Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The directors acknowledge the net liabilities position and have agreed that they will continue to support the company, so it is able to fulfil its obligations as they fall due, for a period of at least 12 months from the date of the approval of these financial statements. Therefore, the directors have concluded that the going concern basis of preparation of these financial statements remains appropriate.

Turnover
Turnover represents the invoiced sales of estate and letting services supplied by the company and is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is is invoiced in advance and is recognised pro rata in the period to which the services relate.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on reducing balance
Plant and machinery - 15% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation
Taxation for the year comprises current tax payable. 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 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
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

The average number of employees during the year was 5 (2022 - 5 ) .

THE JOHNSON NEAL GROUP LIMITED (REGISTERED NUMBER: 09440790)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Improvements
to Plant and
property machinery Totals
£    £    £   
COST
At 1 January 2023 2,150 8,161 10,311
Disposals - (3,557 ) (3,557 )
At 31 December 2023 2,150 4,604 6,754
DEPRECIATION
At 1 January 2023 1,461 6,030 7,491
Charge for year 103 129 232
Eliminated on disposal - (2,694 ) (2,694 )
At 31 December 2023 1,564 3,465 5,029
NET BOOK VALUE
At 31 December 2023 586 1,139 1,725
At 31 December 2022 689 2,131 2,820

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 5,258 4,995
Prepayments and accrued income 2,467 2,204
7,725 7,199

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,143 9,945
Other loans 15,000 15,000
Trade creditors 11,892 6,232
Tax - 5,343
Social security and other taxes 6,918 6,447
VAT 5,381 15,761
Other creditors 59,113 60,437
Directors' loan accounts 1,282 1,618
Accruals and deferred income 18,133 28,032
127,862 148,815

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 10,398 10,346
Bank loans - 2-5 years 4,409 14,550
Other loans - 1-2 years 8,750 15,000
Other loans - 2-5 years - 8,750
23,557 48,646

THE JOHNSON NEAL GROUP LIMITED (REGISTERED NUMBER: 09440790)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Other loans 23,750 38,750

Other Loans
£150,000 was loaned to the company on August 2015 by unconnected individuals. The loan is repayable in fixed monthly installments over the 10 year term. No interest is charged under the terms of the loan. The loan is secured against a property owned by one of the directors.