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RUDZKI AND JONES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023






RUDZKI AND JONES LTD (REGISTERED NUMBER: 12490649)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RUDZKI AND JONES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: N Jones
A Rudzki





REGISTERED OFFICE: Aida Building
City Road
Derby
Derbyshire
DE1 3RP





REGISTERED NUMBER: 12490649 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS

RUDZKI AND JONES LTD (REGISTERED NUMBER: 12490649)

BALANCE SHEET
31 JULY 2023

2023 2022
as restated
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 14,000 16,000
Tangible assets 5 3,775 5,034
17,775 21,034

CURRENT ASSETS
Debtors 6 265,208 134,710
Cash at bank 4,000 2,854
269,208 137,564
CREDITORS
Amounts falling due within one year 7 137,733 70,709
NET CURRENT ASSETS 131,475 66,855
TOTAL ASSETS LESS CURRENT LIABILITIES 149,250 87,889

CREDITORS
Amounts falling due after more than one
year

8

142,206

77,754
NET ASSETS 7,044 10,135

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 7,042 10,133
SHAREHOLDERS' FUNDS 7,044 10,135

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 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.

RUDZKI AND JONES LTD (REGISTERED NUMBER: 12490649)

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 Board of Directors and authorised for issue on 23 April 2024 and were signed on its behalf by:





N Jones - Director


RUDZKI AND JONES LTD (REGISTERED NUMBER: 12490649)

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


1. STATUTORY INFORMATION

Rudzki And Jones Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 2020, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


RUDZKI AND JONES LTD (REGISTERED NUMBER: 12490649)

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


2. ACCOUNTING POLICIES - continued
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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Prior year adjustment
The comparative figures have been restated to reflect previously unprovided trade creditors.

In the statement of income and retained earnings, this has resulted in a £54,137 increase to cost of sales, a £10,536 decrease to tax on profit and a £43,601 decrease to profit for the financial year. In the balance sheet, this has resulted in a £10,236 decrease to creditors due within one year and a £53,837 increase to creditors due after one year.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 20,000
AMORTISATION
At 1 August 2022 4,000
Charge for year 2,000
At 31 July 2023 6,000
NET BOOK VALUE
At 31 July 2023 14,000
At 31 July 2022 16,000

RUDZKI AND JONES LTD (REGISTERED NUMBER: 12490649)

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


5. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 August 2022
and 31 July 2023 6,931 1,395 8,326
DEPRECIATION
At 1 August 2022 3,032 260 3,292
Charge for year 975 284 1,259
At 31 July 2023 4,007 544 4,551
NET BOOK VALUE
At 31 July 2023 2,924 851 3,775
At 31 July 2022 3,899 1,135 5,034

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Amounts recoverable on contracts 253,500 131,185
Other debtors 11,708 3,525
265,208 134,710

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Bank loans and overdrafts 30,400 16,360
Trade creditors 7,592 672
Taxation and social security 4,140 8,596
Other creditors 95,601 45,081
137,733 70,709

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
as restated
£    £   
Bank loans 16,917 23,917
Trade creditors 125,289 53,837
142,206 77,754

RUDZKI AND JONES LTD (REGISTERED NUMBER: 12490649)

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


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: as restated
£    £   
2 Ordinary £1 2 2