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Registered number: 13979715
I&J Holborn Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Castle House
Castle Street
Guildford
GU1 3UW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13979715
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,476 58,718
49,476 58,718
CURRENT ASSETS
Debtors 5 7,176 2,733
Cash at bank and in hand 6,141 81
13,317 2,814
Creditors: Amounts Falling Due Within One Year 6 (113,820 ) (111,991 )
NET CURRENT ASSETS (LIABILITIES) (100,503 ) (109,177 )
TOTAL ASSETS LESS CURRENT LIABILITIES (51,027 ) (50,459 )
NET LIABILITIES (51,027 ) (50,459 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (51,127 ) (50,559 )
SHAREHOLDERS' FUNDS (51,027) (50,459)
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For the year ending 31 December 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 her 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
Miss Jodie Whitelaw
Director
2nd August 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
I&J Holborn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13979715 . The registered office is 1 Howick Place, London, SW1P 1WG.
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:
Leasehold 10% on cost
Plant & Machinery 33% on cost
Fixtures & Fittings 20% & 33% on cost
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.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 4)
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2023 38,188 5,129 20,459 63,776
Additions - - 470 470
As at 31 December 2023 38,188 5,129 20,929 64,246
Depreciation
As at 1 January 2023 1,679 1,098 2,281 5,058
Provided during the period 3,819 1,693 4,200 9,712
As at 31 December 2023 5,498 2,791 6,481 14,770
Net Book Value
As at 31 December 2023 32,690 2,338 14,448 49,476
As at 1 January 2023 36,509 4,031 18,178 58,718
5. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Other debtors 7,176 2,733
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6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Net obligations under finance lease and hire purchase contracts - 5,768
Trade creditors 10,372 9,376
Amounts owed to group undertakings 86,601 83,664
Other creditors 5,718 7,304
Taxation and social security 11,129 5,879
113,820 111,991
7. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party is Iris & June Limited by virtue of their ownership of 100% of the issued share capital in the company.
9. Going Concern
As at the balance sheet date the company has net liabilities. These financial statements have been prepared on the going concern basis, on the understanding that the director and shareholder will continue to support the company for the foreseeable future. 
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