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REGISTERED NUMBER: 02261034 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

JOHN ROBERTS ASSOCIATES LIMITED

JOHN ROBERTS ASSOCIATES LIMITED (REGISTERED NUMBER: 02261034)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JOHN ROBERTS ASSOCIATES LIMITED

COMPANY INFORMATION
for the year ended 31 October 2023







DIRECTORS: Mr J R Roberts
Mrs J K Roberts
Mr C Meldrum
Mr M J R Roberts
Miss V Roberts
Mr G B Singh



SECRETARY: Mrs J K Roberts



REGISTERED OFFICE: Blackpool Business Park
Amy Johnson Way
Squires Gate
Blackpool
Lancashire
FY4 2RP



REGISTERED NUMBER: 02261034 (England and Wales)



BANKERS: NatWest
The Square
24 St Annes Road West
Lytham St Annes
Lancashire
FY8 1RH

JOHN ROBERTS ASSOCIATES LIMITED (REGISTERED NUMBER: 02261034)

BALANCE SHEET
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,743 19,950

CURRENT ASSETS
Stocks 138,482 127,014
Debtors 5 445,697 346,878
Cash at bank and in hand 404,749 553,818
988,928 1,027,710
CREDITORS
Amounts falling due within one year 6 472,560 515,593
NET CURRENT ASSETS 516,368 512,117
TOTAL ASSETS LESS CURRENT
LIABILITIES

545,111

532,067

CREDITORS
Amounts falling due after more than one
year

7

(19,533

)

(29,627

)

PROVISIONS FOR LIABILITIES (6,463 ) (4,432 )
NET ASSETS 519,115 498,008

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 509,115 488,008
SHAREHOLDERS' FUNDS 519,115 498,008

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

JOHN ROBERTS ASSOCIATES LIMITED (REGISTERED NUMBER: 02261034)

BALANCE SHEET - continued
31 October 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 Board of Directors and authorised for issue on 12 April 2024 and were signed on its behalf by:





Mr J R Roberts - Director


JOHN ROBERTS ASSOCIATES LIMITED (REGISTERED NUMBER: 02261034)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 October 2023

1. STATUTORY INFORMATION

John Roberts Associates 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 10% on cost
Fixtures and fittings - 10% to 33% on cost
Motor vehicles - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

JOHN ROBERTS ASSOCIATES LIMITED (REGISTERED NUMBER: 02261034)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 October 2023

2. ACCOUNTING POLICIES - continued

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 AND DIRECTORS

The average number of employees during the year was 19 (2022 - 16 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 November 2022 28,592 102,095 28,385 159,072
Additions - 23,217 - 23,217
At 31 October 2023 28,592 125,312 28,385 182,289
DEPRECIATION
At 1 November 2022 28,367 90,649 20,106 139,122
Charge for year 225 7,102 7,097 14,424
At 31 October 2023 28,592 97,751 27,203 153,546
NET BOOK VALUE
At 31 October 2023 - 27,561 1,182 28,743
At 31 October 2022 225 11,446 8,279 19,950

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 November 2022 28,385
Transfer to ownership (28,385 )
At 31 October 2023 -
DEPRECIATION
At 1 November 2022 20,106
Charge for year 7,097
Transfer to ownership (27,203 )
At 31 October 2023 -
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 8,279

JOHN ROBERTS ASSOCIATES LIMITED (REGISTERED NUMBER: 02261034)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 October 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 392,417 298,206
Amounts owed by group undertakings 7,787 -
Other debtors 45,493 48,672
445,697 346,878

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,024 9,775
Hire purchase contracts (see note 8) - 1,531
Trade creditors 258,721 268,309
Amounts owed to group undertakings - 3,503
Taxation and social security 58,356 76,790
Other creditors 145,459 155,685
472,560 515,593

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 19,533 29,627

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Gross obligations repayable:
Within one year - 1,644

Finance charges repayable:
Within one year - 113

Net obligations repayable:
Within one year - 1,531

Non-cancellable operating leases
2023 2022
£    £   
Within one year 806 1,121

JOHN ROBERTS ASSOCIATES LIMITED (REGISTERED NUMBER: 02261034)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 October 2023

9. ULTIMATE CONTROLLING PARTY

The controlling party is JRA Holdings Limited.

The company is controlled by JRA Holdings Limited which owns 100% of the issued share capital. Two of the directors, John and Janis Roberts, either directly or indirectly have control over the entire issued ordinary share capital of JRA Holdings Limited.