CJB Retail Limited 11955428 false 2022-10-01 2023-09-30 2023-09-30 The principal activity of the company is Retail Sale of automotive fuel in specialised stores Digita Accounts Production Advanced 6.30.9574.0 true true 11955428 2022-10-01 2023-09-30 11955428 2023-09-30 11955428 core:CurrentFinancialInstruments 2023-09-30 11955428 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 11955428 core:FurnitureFittingsToolsEquipment 2023-09-30 11955428 bus:SmallEntities 2022-10-01 2023-09-30 11955428 bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 11955428 bus:FullAccounts 2022-10-01 2023-09-30 11955428 bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 11955428 bus:RegisteredOffice 2022-10-01 2023-09-30 11955428 bus:Director1 2022-10-01 2023-09-30 11955428 bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 11955428 core:FurnitureFittingsToolsEquipment 2022-10-01 2023-09-30 11955428 countries:England 2022-10-01 2023-09-30 11955428 2021-10-01 2022-09-30 11955428 2022-09-30 11955428 core:CurrentFinancialInstruments 2022-09-30 11955428 core:CurrentFinancialInstruments core:WithinOneYear 2022-09-30 iso4217:GBP xbrli:pure

Registration number: 11955428

CJB Retail Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2023

 

CJB Retail Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

CJB Retail Limited

Company Information

Director

Miss Shelley Marie Atkinson

Registered office

14 Pine Tree Crescent
Shildon
County Durham
DL4 2AT

Accountants

INNventory Limited
1 Pavilion Square
Westhoughton
Bolton
BL5 3AJ

 

CJB Retail Limited

(Registration number: 11955428)
Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

416

-

Current assets

 

Stocks

5

58,738

72,081

Debtors

6

15,859

21,623

Cash at bank and in hand

 

42,384

43,950

 

116,981

137,654

Creditors: Amounts falling due within one year

7

(67,076)

(93,798)

Net current assets

 

49,905

43,856

Net assets

 

50,321

43,856

Capital and reserves

 

Called up share capital

1

1

Retained earnings

50,320

43,855

Shareholders' funds

 

50,321

43,856

For the financial year ending 30 September 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 year in question in accordance with section 476; and

The director acknowledges her 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 February 2024
 

.........................................
Miss Shelley Marie Atkinson
Director

 

CJB Retail Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

General information

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

The address of its registered office is:
14 Pine Tree Crescent
Shildon
County Durham
DL4 2AT

These financial statements were authorised for issue by the director on 29 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 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 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.

Tax

The tax expense for the period comprises current 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

CJB Retail Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

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:

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 17 (2022 - 20).

 

CJB Retail Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

Additions

624

624

At 30 September 2023

624

624

Depreciation

Charge for the year

208

208

At 30 September 2023

208

208

Carrying amount

At 30 September 2023

416

416

5

Stocks

2023
£

2022
£

Finished goods and goods for resale

58,738

72,081

6

Debtors

Current

2023
£

2022
£

Prepayments

5,737

17,466

Other debtors

10,122

4,157

7

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

27,847

66,534

Taxation and social security

31,932

19,588

Accruals and deferred income

2,562

3,395

Other creditors

4,735

4,281

67,076

93,798