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Registered number: 14606215
JJS Wholesale Blackpool Ltd
Financial Statements
For the Period 20 January 2023 to 31 January 2024
TaxAssist Accountants
165 Garstang Road
Fulwood
Preston
Lancashire
PR2 3BH
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14606215
31 January 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 5,374
5,374
CURRENT ASSETS
Stocks 5 34,684
Debtors 6 1,307
Cash at bank and in hand 13,415
49,406
Creditors: Amounts Falling Due Within One Year 7 (15,895 )
NET CURRENT ASSETS (LIABILITIES) 33,511
TOTAL ASSETS LESS CURRENT LIABILITIES 38,885
Creditors: Amounts Falling Due After More Than One Year 8 (11,982 )
NET ASSETS 26,903
CAPITAL AND RESERVES
Called up share capital 10 1
Profit and Loss Account 26,902
SHAREHOLDERS' FUNDS 26,903
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For the period ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Gavin Hill
Director
24 April 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
JJS Wholesale Blackpool Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14606215 . The registered office is 7 Station Terrace, Blackpool, Lancashire, United Kingdom, FY4 1HT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 20%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 20 January 2023 - - -
Additions 6,138 618 6,756
As at 31 January 2024 6,138 618 6,756
Depreciation
As at 20 January 2023 - - -
Provided during the period 1,228 154 1,382
As at 31 January 2024 1,228 154 1,382
Net Book Value
As at 31 January 2024 4,910 464 5,374
As at 20 January 2023 - - -
5. Stocks
31 January 2024
£
Stock 34,684
6. Debtors
31 January 2024
£
Due within one year
Trade debtors 1,307
1,307
7. Creditors: Amounts Falling Due Within One Year
31 January 2024
£
Net obligations under finance lease and hire purchase contracts (14 )
Other taxes and social security 53
Other creditors 795
Director's loan account 15,061
15,895
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8. Creditors: Amounts Falling Due After More Than One Year
31 January 2024
£
Trade creditors 211
Bank loans 7,320
VAT 4,451
11,982
9. Obligations Under Finance Leases and Hire Purchase
31 January 2024
£
The future minimum finance lease payments are as follows:
Not later than one year (14 )
10. Share Capital
31 January 2024
£
Allotted, Called up and fully paid 1
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