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REGISTERED NUMBER: 04073734 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

J&A Holdings Ltd

J&A Holdings Ltd (Registered number: 04073734)

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J&A Holdings Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: D Scarborough





REGISTERED OFFICE: 238 Station Road
Addlestone
Surrey
KT15 2PS





REGISTERED NUMBER: 04073734 (England and Wales)





ACCOUNTANTS: CSL Partnership Limited
Chartered Certified Accountants
238 Station Road
Addlestone
Surrey
KT15 2PS

J&A Holdings Ltd (Registered number: 04073734)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 80,759 19,344
Investments 5 180 180
80,939 19,524

CURRENT ASSETS
Debtors 6 50,411 14,938
Cash at bank 415,477 318,214
465,888 333,152
CREDITORS
Amounts falling due within one year 7 (20,200 ) (309,547 )
NET CURRENT ASSETS 445,688 23,605
TOTAL ASSETS LESS CURRENT LIABILITIES 526,627 43,129

CREDITORS
Amounts falling due after more than one
year

8

(8,143

)

(6,048

)

PROVISIONS FOR LIABILITIES (17,064 ) (1,024 )
NET ASSETS 501,420 36,057

CAPITAL AND RESERVES
Called up share capital 48 48
Retained earnings 501,372 36,009
SHAREHOLDERS' FUNDS 501,420 36,057

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

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

J&A Holdings Ltd (Registered number: 04073734)

Balance Sheet - continued
31 March 2024


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 31 July 2024 and were signed by:





D Scarborough - Director


J&A Holdings Ltd (Registered number: 04073734)

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

J&A Holdings 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.

Revenue
Revenue is measured at fair value and represents revenues receivable under contracts net of value added tax. Where contractual obligations have been partially performed at the balance sheet date, revenue is recognised to the extent that the company has obtained the right to consideration through its performance.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 25% straight line
Computer equipment - 33% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

J&A Holdings Ltd (Registered number: 04073734)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 49,337 2,603 51,940
Additions 73,787 4,067 77,854
At 31 March 2024 123,124 6,670 129,794
DEPRECIATION
At 1 April 2023 32,003 593 32,596
Charge for year 14,857 1,582 16,439
At 31 March 2024 46,860 2,175 49,035
NET BOOK VALUE
At 31 March 2024 76,264 4,495 80,759
At 31 March 2023 17,334 2,010 19,344

Fixed assets, included in the above, which are held under finance leases are as follows:
Motor
vehicles
£   
COST
At 1 April 2023 18,490
Additions 16,507
At 31 March 2024 34,997
DEPRECIATION
At 1 April 2023 1,156
Charge for year 5,310
At 31 March 2024 6,466
NET BOOK VALUE
At 31 March 2024 28,531
At 31 March 2023 17,334

J&A Holdings Ltd (Registered number: 04073734)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2023
and 31 March 2024 180
NET BOOK VALUE
At 31 March 2024 180
At 31 March 2023 180

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Amounts owed by group undertakings 41,256 -
Other debtors 3,780 9,563
Prepayments 5,375 5,375
50,411 14,938

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Finance leases 7,806 3,299
Trade creditors 49 1,165
Amounts owed to group undertakings 7,534 297,678
Tax - 3,631
VAT 2,812 1,774
Accrued expenses 1,999 2,000
20,200 309,547

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Finance leases 8,143 6,048