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REGISTERED NUMBER: 11590945 (England and Wales)















Unaudited Financial Statements For The Year Ended 30 September 2023

for

Jonathan Clarke Limited

Jonathan Clarke Limited (Registered number: 11590945)






Contents of the Financial Statements
For The Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Jonathan Clarke Limited

Company Information
For The Year Ended 30 September 2023







DIRECTORS: J Branson
P A Carvill





REGISTERED OFFICE: Mill House
58 Guildford Street
Chertsey
Surrey
KT16 9BE





REGISTERED NUMBER: 11590945 (England and Wales)





ACCOUNTANTS: Fuller Spurling
Mill House
58 Guildford Street
Chertsey
Surrey
KT16 9BE

Jonathan Clarke Limited (Registered number: 11590945)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,170 2,890

CURRENT ASSETS
Stocks 49,091 39,136
Debtors 5 23,215 8,675
Cash at bank and in hand 71,283 75,996
143,589 123,807
CREDITORS
Amounts falling due within one year 6 42,696 44,865
NET CURRENT ASSETS 100,893 78,942
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,063

81,832

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 7 103,061 81,830
SHAREHOLDERS' FUNDS 103,063 81,832

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 4 April 2024 and were signed on its behalf by:





J Branson - Director


Jonathan Clarke Limited (Registered number: 11590945)

Notes to the Financial Statements
For The Year Ended 30 September 2023

1. STATUTORY INFORMATION

Jonathan Clarke 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.
Fixtures and fittings - 25% on cost
Computer equipment - 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 represents the sum of tax currently payable, and deferred tax if material.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand
Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors
Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Jonathan Clarke Limited (Registered number: 11590945)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2022 4,296 2,523 6,819
Additions - 733 733
At 30 September 2023 4,296 3,256 7,552
DEPRECIATION
At 1 October 2022 2,749 1,180 3,929
Charge for year 709 744 1,453
At 30 September 2023 3,458 1,924 5,382
NET BOOK VALUE
At 30 September 2023 838 1,332 2,170
At 30 September 2022 1,547 1,343 2,890

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 16,915 2,825
Prepayments 6,300 5,850
23,215 8,675

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 23,792 29,707
Corporation tax 7,976 9,088
VAT 5,130 3,589
Other creditors 3,679 1,056
Directors' current accounts 64 -
Accrued expenses 2,055 1,425
42,696 44,865

Jonathan Clarke Limited (Registered number: 11590945)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2023

7. RESERVES
Retained
earnings
£   

At 1 October 2022 81,830
Profit for the year 33,231
Dividends (12,000 )
At 30 September 2023 103,061