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Company Registration No. 08334480 (England and Wales)
J.W.Hughes (Holt) Limited Unaudited accounts for the year ended 30 April 2023
J.W.Hughes (Holt) Limited Unaudited accounts Contents
Page
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J.W.Hughes (Holt) Limited Company Information for the year ended 30 April 2023
Directors
Mr Jeremy Wyn Hughes Mrs Karen Jayne Hughes
Company Number
08334480 (England and Wales)
Registered Office
Aberoer Farm Aberoer Rhostyllen Wrexham LL14 4LG
Accountants
Trident Tax and Accountancy Ltd Yr Hen Banc Business Centre 29/31 High Street Caergwrle Flintshire LL12 9EU
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J.W.Hughes (Holt) Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
146,897 
146,897 
Tangible assets
106,504 
79,902 
253,401 
226,799 
Current assets
Inventories
82,445 
58,215 
Debtors
37,101 
27,411 
Cash at bank and in hand
19,717 
5,000 
139,263 
90,626 
Creditors: amounts falling due within one year
(136,376)
(138,468)
Net current assets/(liabilities)
2,887 
(47,842)
Total assets less current liabilities
256,288 
178,957 
Creditors: amounts falling due after more than one year
(56,501)
- 
Net assets
199,787 
178,957 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
199,687 
178,857 
Shareholders' funds
199,787 
178,957 
For the year ending 30 April 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 11 April 2024 and were signed on its behalf by
Mr Jeremy Wyn Hughes Director Company Registration No. 08334480
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J.W.Hughes (Holt) Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
J.W.Hughes (Holt) Limited is a private company, limited by shares, registered in England and Wales, registration number 08334480. The registered office is Aberoer Farm, Aberoer, Rhostyllen, Wrexham, LL14 4LG.
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:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Computer equipment
15% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2022
146,897 
At 30 April 2023
146,897 
Amortisation
At 1 May 2022
- 
At 30 April 2023
- 
Net book value
At 30 April 2023
146,897 
At 30 April 2022
146,897 
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J.W.Hughes (Holt) Limited Notes to the Accounts for the year ended 30 April 2023
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2022
6,232 
169,452 
1,488 
177,172 
Additions
- 
45,526 
- 
45,526 
At 30 April 2023
6,232 
214,978 
1,488 
222,698 
Depreciation
At 1 May 2022
5,140 
91,394 
736 
97,270 
Charge for the year
273 
18,538 
113 
18,924 
At 30 April 2023
5,413 
109,932 
849 
116,194 
Net book value
At 30 April 2023
819 
105,046 
639 
106,504 
At 30 April 2022
1,092 
78,058 
752 
79,902 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
27,501 
27,078 
Accrued income and prepayments
- 
333 
27,501 
27,411 
Amounts falling due after more than one year
Other debtors
9,600 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
13,305 
12,996 
VAT
431 
- 
Trade creditors
56,146 
- 
Taxes and social security
16,915 
32,533 
Other creditors
3,011 
- 
Loans from directors
29,967 
18,305 
Accruals
16,601 
74,634 
136,376 
138,468 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
56,501 
- 
9
Average number of employees
During the year the average number of employees was 37 (2022: 23).
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