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Registered number: 08233845
JRCPH LIMITED
ABRIDGED Financial Statements
For The Year Ended 31 July 2023
John A. Porter & Co.
74 Dickenson Road
Rusholme
Manchester
M14 5HF
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 08233845
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,879 2,071
1,879 2,071
CURRENT ASSETS
Stocks 6 425 700
Debtors 61,275 49,676
Cash at bank and in hand 1,278 8,735
62,978 59,111
Creditors: Amounts Falling Due Within One Year (53,401 ) (43,719 )
NET CURRENT ASSETS (LIABILITIES) 9,577 15,392
TOTAL ASSETS LESS CURRENT LIABILITIES 11,456 17,463
Creditors: Amounts Falling Due After More Than One Year (11,422 ) (17,427 )
NET ASSETS 34 36
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 33 35
SHAREHOLDERS' FUNDS 34 36
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For the year ending 31 July 2023 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board on 8 May 2024 and were signed on its behalf by:
Mr James Clapperton
Director
8 May 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
JRCPH LIMITED is a private company, limited by shares, incorporated in England & Wales.
The registered number is 08233845 .
The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.
No dividends have been paid in the year and none are proposed.
Amounts advanced to the Director, Mr James Clapperton, are reported in Note 12.
There are no other related party transactions to report.
There are no contingent liabilities or post balance sheet events to report.
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
The business is Value Added Tax (VAT) registered and uses the flat rate scheme.
Turnover represents gross invoiced fees including VAT less the amount of VAT payable under the flat rate scheme.
Expenses are shown inclusive of VAT.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation is calculated at the following annual rates in order to write off each asset over its estimated useful life. 
Plant & Machinery 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
No depreciation is charged in the year of acquisition.
2.4. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress has been valued at prime cost of labour and materials plus other direct expenses.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Accounting Reference Date
The accounting reference date is 27 July.
These accounts are nevertheless as at 31 July 2023 or are for the year ended on that date.
2.7. Comparative Figures
The comparative figures used throughout these accounts are as at 31 July 2022 or are for the year ended on that date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, who are employed under a contract of service during the year was as follows:  NIL (2022: NIL)
- -
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4. Interest Payable and Similar Charges
2023 2022
£ £
Bank loans and overdrafts 428 690
Late payment tax charges 1,151 708
1,579 1,398
5. Tangible Assets
Total
£
Cost
As at 1 August 2022 8,937
Additions 154
As at 31 July 2023 9,091
Depreciation
As at 1 August 2022 6,866
Provided during the period 346
As at 31 July 2023 7,212
Net Book Value
As at 31 July 2023 1,879
As at 1 August 2022 2,071
6. Stocks
2023 2022
£ £
Materials 225 200
Work in progress 200 500
425 700
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2022 Amounts advanced Amounts repaid Amounts written off As at 31 July 2023
£ £ £ £ £
Mr James Clapperton 49,189 23,291 (20,276 ) - 52,204
The overdrawn loan account is unsecured and repayable on demand.
The loan was subject to interest calculated by reference to the official rate of interest which was 2.00% increasing to 2.25% from 6 April 2023. Interest charged totalling £1,070 (2022 £933) is included in amounts advanced.
The maximum overdrawn balance during the year was £55,717 (2022 £52,150).
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Dividends paid to directors
2023 2022
£ £
Mr James Clapperton 7,700 7,100
9. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 7,700 7,100
10. Ultimate Controlling Party
The Company was controlled throughout the year by Mr James Clapperton who held 1 £1 Ordinary Voting Share, there being 1 £1 Ordinary Voting Share in issue.
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