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Registered Number: 11334720
England and Wales

 

 

 

JLJ CHEMICALS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JLJ Chemicals Ltd for the year ended 30 April 2024 which comprise the income statement, the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us.

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.

This report is made solely to the Board of directors of JLJ Chemicals Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of JLJ Chemicals Ltd and state those matters that we have agreed to state to the Board of directors of JLJ Chemicals Ltd.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JLJ Chemicals Ltd and its Board of directors, as a body, for our work or for this report.

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



....................................................
Michael D Nichols Ltd
West Suite, 1 Tolherst Court,
Turkey Mill, Ashford Road,
Maidstone
Kent
ME14 5SF
20 August 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 67,359    86,812 
67,359    86,812 
Current assets      
Stocks 7,000    7,000 
Debtors 33,957    38,341 
Cash at bank and in hand 50,906    40,307 
91,863    85,648 
Creditors: amount falling due within one year (39,303)   (35,795)
Net current assets 52,560    49,853 
 
Total assets less current liabilities 119,919    136,665 
Creditors: amount falling due after more than one year (48,967)   (75,866)
Net assets 70,952    60,799 
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account 70,951    60,798 
Shareholders' funds 70,952    60,799 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 20 August 2024 and were signed by:


-------------------------------
Mr Joshua Jillians
Director
2
General Information
JLJ Chemicals Ltd is a private company, limited by shares, registered in England and Wales, registration number 11334720, registration address 8 Rhodewood Close, Downswood, Maidstone, Kent, ME15 8UR.

The presentation currency is £ sterling.
1.

Accounting policies

Basis of preparation
Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added taxes.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of 5 years.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated capital and reserves in respect of that asset, the excess is recognised in profit or loss.


Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over the useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Intangible fixed assets

Cost Goodwill   Other   Total
  £   £   £
At 01 May 2023 31,945    15,000    46,945 
Additions    
Disposals    
At 30 April 2024 31,945    15,000    46,945 
Amortisation
At 01 May 2023 31,945    15,000    46,945 
Charge for year    
On disposals    
At 30 April 2024 31,945    15,000    46,945 
Net book values
At 30 April 2024    
At 30 April 2023    


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 May 2023 5,525    126,925    586    133,036 
Additions 3,000        3,000 
Disposals      
At 30 April 2024 8,525    126,925    586    136,036 
Depreciation
At 01 May 2023 2,274    43,611    339    46,224 
Charge for year 1,563    20,828    62    22,453 
On disposals      
At 30 April 2024 3,837    64,439    401    68,677 
Net book values
Closing balance as at 30 April 2024 4,688    62,486    185    67,359 
Opening balance as at 01 May 2023 3,251    83,314    247    86,812 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

3