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Registration number: 14462266

EJT JT Limited

Annual Report and Unaudited Abridged Financial Statements

for the Period from 4 November 2022 to 30 November 2023

 

EJT JT Limited

Contents

Company Information

1

Director's Report

2

Accountants' Report

3

Abridged Balance Sheet

4 to 5

Notes to the Unaudited Abridged Financial Statements

6 to 9

 

EJT JT Limited

Company Information

Director

Mr Eugene Taylor

Registered office

52 Park Road
Askern
Doncaster
DN6 0BA

Accountants

SDN Accountancy Limited
52 Park Road
Askern
Doncaster
DN6 0BA

 

EJT JT Limited

Director's Report for the Period from 4 November 2022 to 30 November 2023

The director presents his report and the abridged financial statements for the period from 4 November 2022 to 30 November 2023.

Incorporation

The company was incorporated on 4 November 2022.

Director of the company

The director who held office during the period was as follows:

Mr Eugene Taylor (appointed 4 November 2022)

Principal activity

The principal activity of the company is Building & Decorating services

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 28 February 2024
 

.........................................
Mr Eugene Taylor
Director

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
EJT JT Limited
for the Period Ended 30 November 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EJT JT Limited for the period ended 30 November 2023 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Accounting Technicians (AAT) we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of EJT JT Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of EJT JT Limited and state those matters that we have agreed to state to the Board of Directors of EJT JT Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EJT JT Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that EJT JT Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of EJT JT Limited. You consider that EJT JT Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of EJT JT Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

SDN Accountancy Limited
52 Park Road
Askern
Doncaster
DN6 0BA

28 February 2024

 

EJT JT Limited

(Registration number: 14462266)
Abridged Balance Sheet as at 30 November 2023

Note

2023
£

Fixed assets

 

Tangible assets

4

10,875

Current assets

 

Debtors

2,920

Cash at bank and in hand

 

13,791

 

16,711

Creditors: Amounts falling due within one year

(21,204)

Net current liabilities

 

(4,493)

Total assets less current liabilities

 

6,382

Provisions for liabilities

(1,958)

Accruals and deferred income

 

(460)

Net assets

 

3,964

Capital and reserves

 

Called up share capital

5

100

Retained earnings

3,864

Shareholders' funds

 

3,964

For the financial period ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 28 February 2024
 

 

EJT JT Limited

(Registration number: 14462266)
Abridged Balance Sheet as at 30 November 2023

.........................................
Mr Eugene Taylor
Director

 

EJT JT Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 4 November 2022 to 30 November 2023

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
52 Park Road
Askern
Doncaster
DN6 0BA

The principal place of business is:
The Mary Rose
Back Lane
Stainforth
Doncaster
DN7 5BA

These financial statements were authorised for issue by the director on 28 February 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

EJT JT Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 4 November 2022 to 30 November 2023

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

EJT JT Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 4 November 2022 to 30 November 2023

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

 

EJT JT Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 4 November 2022 to 30 November 2023

4

Tangible assets

Motor vehicles
 £

Total
£

Cost or valuation

Additions

14,500

14,500

At 30 November 2023

14,500

14,500

Depreciation

Charge for the period

3,625

3,625

At 30 November 2023

3,625

3,625

Carrying amount

At 30 November 2023

10,875

10,875

5

Share capital

Allotted, called up and fully paid shares

 

2023

 

No.

£

Ordinary Shares of £1 each

100

100