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REGISTERED NUMBER: 09689077 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

CA JOHNSON & SONS LIMITED

CA JOHNSON & SONS LIMITED (REGISTERED NUMBER: 09689077)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


CA JOHNSON & SONS LIMITED (REGISTERED NUMBER: 09689077)

BALANCE SHEET
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,701 7,051
Tangible assets 5 80,495 73,688
85,196 80,739

CURRENT ASSETS
Stocks 2,957 3,276
Debtors 6 18,045 18,518
Cash at bank and in hand 57,220 49,833
78,222 71,627
CREDITORS
Amounts falling due within one year 7 48,503 48,837
NET CURRENT ASSETS 29,719 22,790
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,915

103,529

CREDITORS
Amounts falling due after more than one
year

8

(27,598

)

(37,641

)

PROVISIONS FOR LIABILITIES (20,124 ) (18,422 )
NET ASSETS 67,193 47,466

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 67,093 47,366
SHAREHOLDERS' FUNDS 67,193 47,466

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CA JOHNSON & SONS LIMITED (REGISTERED NUMBER: 09689077)

BALANCE SHEET - continued
31 JULY 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 April 2024 and were signed by:





M J Johnson - Director


CA JOHNSON & SONS LIMITED (REGISTERED NUMBER: 09689077)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

CA Johnson & Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09689077

Registered office: 4 Wharfe Mews
Cliffe Terrace
Wetherby
West Yorkshire
LS22 6LX

The presentation currency of the financial statements is the Pound Sterling, which is the functional currency of the company, rounded to the nearest £1.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

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 - 15% on reducing balance
Motor vehicles - 15% on reducing balance

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses.

Government grants
Grant income in respect of the Job Retention Scheme is recognised in the period to which the underlying furloughed staff costs relate.

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

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.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.

CA JOHNSON & SONS LIMITED (REGISTERED NUMBER: 09689077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 23,503
AMORTISATION
At 1 August 2022 16,452
Charge for year 2,350
At 31 July 2023 18,802
NET BOOK VALUE
At 31 July 2023 4,701
At 31 July 2022 7,051

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 August 2022 64,504 51,600 116,104
Additions - 29,877 29,877
Disposals - (27,250 ) (27,250 )
At 31 July 2023 64,504 54,227 118,731
DEPRECIATION
At 1 August 2022 20,378 22,038 42,416
Charge for year 6,619 7,587 14,206
Eliminated on disposal - (18,386 ) (18,386 )
At 31 July 2023 26,997 11,239 38,236
NET BOOK VALUE
At 31 July 2023 37,507 42,988 80,495
At 31 July 2022 44,126 29,562 73,688

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 13,895 8,013
Other debtors - 500
VAT 1,631 5,193
Prepayments and accrued income 2,519 4,812
18,045 18,518

CA JOHNSON & SONS LIMITED (REGISTERED NUMBER: 09689077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 10,044 9,885
Trade creditors 21,289 28,068
Social security and other taxes 12,303 6,356
Other creditors 1,286 73
Directors' current accounts 983 822
Accruals and deferred income 2,598 3,633
48,503 48,837

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.23 31.7.22
£    £   
Bank loans - 1-5 years 27,598 37,641