IRIS Accounts Production v24.1.0.578 00460098 director 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh004600982022-12-31004600982023-12-31004600982023-01-012023-12-31004600982021-12-31004600982022-01-012022-12-31004600982022-12-3100460098ns15:EnglandWales2023-01-012023-12-3100460098ns14:PoundSterling2023-01-012023-12-3100460098ns10:Director12023-01-012023-12-3100460098ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3100460098ns10:SmallEntities2023-01-012023-12-3100460098ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3100460098ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3100460098ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3100460098ns10:FullAccounts2023-01-012023-12-3100460098ns10:RegisteredOffice2023-01-012023-12-3100460098ns5:CurrentFinancialInstruments2023-12-3100460098ns5:CurrentFinancialInstruments2022-12-3100460098ns5:Non-currentFinancialInstruments2023-12-3100460098ns5:Non-currentFinancialInstruments2022-12-3100460098ns5:ShareCapital2023-12-3100460098ns5:ShareCapital2022-12-3100460098ns5:RetainedEarningsAccumulatedLosses2023-12-3100460098ns5:RetainedEarningsAccumulatedLosses2022-12-3100460098ns5:ShortLeaseholdAssetsns5:LandBuildings2023-01-012023-12-3100460098ns5:PlantMachinery2023-01-012023-12-3100460098ns5:FurnitureFittings2023-01-012023-12-3100460098ns5:ComputerEquipment2023-01-012023-12-3100460098ns5:ShortLeaseholdAssetsns5:LandBuildings2022-12-3100460098ns5:PlantMachinery2022-12-3100460098ns5:FurnitureFittings2022-12-3100460098ns5:ShortLeaseholdAssetsns5:LandBuildings2023-12-3100460098ns5:PlantMachinery2023-12-3100460098ns5:FurnitureFittings2023-12-3100460098ns5:ShortLeaseholdAssetsns5:LandBuildings2022-12-3100460098ns5:PlantMachinery2022-12-3100460098ns5:FurnitureFittings2022-12-3100460098ns5:MotorVehicles2022-12-3100460098ns5:ComputerEquipment2022-12-3100460098ns5:MotorVehicles2023-01-012023-12-3100460098ns5:MotorVehicles2023-12-3100460098ns5:ComputerEquipment2023-12-3100460098ns5:MotorVehicles2022-12-3100460098ns5:ComputerEquipment2022-12-3100460098ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3100460098ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: 00460098 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

JUDD'S (CHEMISTS) LIMITED

JUDD'S (CHEMISTS) LIMITED (Registered number: 00460098)

Contents of the Financial Statements
for the Year Ended 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JUDD'S (CHEMISTS) LIMITED

Company Information
for the Year Ended 31 DECEMBER 2023







DIRECTOR: R Patel





REGISTERED OFFICE: Alpha House
296 Kenton Road
Harrow
HA3 8DD





REGISTERED NUMBER: 00460098 (England and Wales)





ACCOUNTANTS: Frasers Young Limited
Chartered Certified Accountants
Alpha House
296 Kenton Road
Harrow
HA3 8DD

JUDD'S (CHEMISTS) LIMITED (Registered number: 00460098)

Balance Sheet
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 263,364 299,409

CURRENT ASSETS
Stocks 62,434 54,515
Debtors 5 187,794 335,123
Cash at bank and in hand 44,398 40,733
294,626 430,371
CREDITORS
Amounts falling due within one year 6 (489,592 ) (552,106 )
NET CURRENT LIABILITIES (194,966 ) (121,735 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,398

177,674

CREDITORS
Amounts falling due after more than one
year

7

(95,920

)

(105,920

)

PROVISIONS FOR LIABILITIES (14,141 ) (13,282 )
NET (LIABILITIES)/ASSETS (41,663 ) 58,472

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (42,663 ) 57,472
SHAREHOLDERS' FUNDS (41,663 ) 58,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

JUDD'S (CHEMISTS) LIMITED (Registered number: 00460098)

Balance Sheet - continued
31 DECEMBER 2023


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 17 August 2024 and were signed by:





R Patel - Director


JUDD'S (CHEMISTS) LIMITED (Registered number: 00460098)

Notes to the Financial Statements
for the Year Ended 31 DECEMBER 2023


1. STATUTORY INFORMATION

JUDD'S (CHEMISTS) LIMITED 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Over the life of the lease
Plant & machinery - 25 % on reducing balance
Fixtures and fittings - 25 % on reducing balance
Computer equipment - 25 % on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 10 ) .

JUDD'S (CHEMISTS) LIMITED (Registered number: 00460098)

Notes to the Financial Statements - continued
for the Year Ended 31 DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant & and
leasehold machinery fittings
£    £    £   
COST
At 1 January 2023 263,264 274,753 155,038
Additions - 7,832 2,236
At 31 December 2023 263,264 282,585 157,274
DEPRECIATION
At 1 January 2023 85,588 179,168 134,978
Charge for year 13,163 25,854 5,574
At 31 December 2023 98,751 205,022 140,552
NET BOOK VALUE
At 31 December 2023 164,513 77,563 16,722
At 31 December 2022 177,676 95,585 20,060

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 17,029 13,400 723,484
Additions - - 10,068
At 31 December 2023 17,029 13,400 733,552
DEPRECIATION
At 1 January 2023 13,998 10,343 424,075
Charge for year 758 764 46,113
At 31 December 2023 14,756 11,107 470,188
NET BOOK VALUE
At 31 December 2023 2,273 2,293 263,364
At 31 December 2022 3,031 3,057 299,409

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 138,073 301,760
Other debtors 49,721 33,363
187,794 335,123

JUDD'S (CHEMISTS) LIMITED (Registered number: 00460098)

Notes to the Financial Statements - continued
for the Year Ended 31 DECEMBER 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 313,685 278,707
Amounts owed to group undertakings 150,000 212,000
Taxation and social security 3,504 18,285
Other creditors 22,403 43,114
489,592 552,106

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans 25,000 35,000
Other creditors 70,920 70,920
95,920 105,920

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 25,000 35,000

8. ULTIMATE CONTROLLING PARTY

The controlling party is the director.