IRIS Accounts Production v24.1.0.578 08536936 director 1.2.23 31.1.24 31.1.24 0 0 true false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh085369362023-01-31085369362024-01-31085369362023-02-012024-01-31085369362022-01-31085369362022-02-012023-01-31085369362023-01-3108536936ns15:EnglandWales2023-02-012024-01-3108536936ns14:PoundSterling2023-02-012024-01-3108536936ns10:Director12023-02-012024-01-3108536936ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3108536936ns10:SmallEntities2023-02-012024-01-3108536936ns10:AuditExemptWithAccountantsReport2023-02-012024-01-3108536936ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3108536936ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3108536936ns10:FullAccounts2023-02-012024-01-3108536936ns10:RegisteredOffice2023-02-012024-01-3108536936ns5:CurrentFinancialInstruments2024-01-3108536936ns5:CurrentFinancialInstruments2023-01-3108536936ns5:ShareCapital2024-01-3108536936ns5:ShareCapital2023-01-3108536936ns5:RetainedEarningsAccumulatedLosses2024-01-3108536936ns5:RetainedEarningsAccumulatedLosses2023-01-3108536936ns5:CostValuation2023-01-31
REGISTERED NUMBER: 08536936 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 January 2024

for

Johnsons of Sale Ltd

Johnsons of Sale Ltd (Registered number: 08536936)






Contents of the Financial Statements
for the year ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Johnsons of Sale Ltd

Company Information
for the year ended 31 January 2024







DIRECTOR: P A Johnson





REGISTERED OFFICE: 386 Washway Road
Sale
Cheshire
M33 4JH





REGISTERED NUMBER: 08536936 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Johnsons of Sale Ltd (Registered number: 08536936)

Balance Sheet
31 January 2024

2024 2023
Notes £ £
FIXED ASSETS
Investments 4 254,625 254,625

CURRENT ASSETS
Cash in hand 100 100

CREDITORS
Amounts falling due within one year 5 (45,288 ) (45,288 )
NET CURRENT LIABILITIES (45,188 ) (45,188 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

209,437

209,437

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 209,337 209,337
SHAREHOLDERS' FUNDS 209,437 209,437

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

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 director and authorised for issue on 29 April 2024 and were signed by:





P A Johnson - Director


Johnsons of Sale Ltd (Registered number: 08536936)

Notes to the Financial Statements
for the year ended 31 January 2024

1. STATUTORY INFORMATION

Johnsons of Sale 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.

Investments in subsidiaries
Investment in a subsidiary company is held at cost less accumulated impairment losses.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1 February 2023
and 31 January 2024 254,625
NET BOOK VALUE
At 31 January 2024 254,625
At 31 January 2023 254,625

Fixed asset investments comprise of equity shares in Edwards of Sale Limited,which are not publicly traded.

Edwards of Sale Limited

The company owns 100% of the equity share capital of its subsidiary, Edwards of Sale Limited (2023 - 100%). During the year the company received dividends of £20,385 from Edwards of Sale Limited (2023 - 37,802).

Johnsons of Sale Ltd (Registered number: 08536936)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other creditors 45,288 45,288

6. ULTIMATE CONTROLLING PARTY

The controlling party is P A Johnson.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Johnsons of Sale Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Johnsons of Sale Ltd for the year ended 31 January 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Johnsons of Sale Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Johnsons of Sale Ltd and state those matters that we have agreed to state to the director of Johnsons of Sale Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Johnsons of Sale Ltd and its director for our work or for this report.

It is your duty to ensure that Johnsons of Sale Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Johnsons of Sale Ltd. You consider that Johnsons of Sale Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Johnsons of Sale Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


29 April 2024