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Registered number: 12313398
JOSEPH'S BROTHERS LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2023
ZA LTD
FMAAT AND FFA
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—6
Page 1
Accountants' Report
Report of the Accountant to the director of JOSEPH'S BROTHERS LIMITED
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 November 2023.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
ZA Ltd
20/08/2024
ZA LTD
FMAAT AND FFA
Page 1
Page 2
Balance Sheet
Registered number: 12313398
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,789 77,689
59,789 77,689
CURRENT ASSETS
Stocks 5 5,447 4,889
Debtors 6 26,000 -
Cash at bank and in hand 2,798 16,678
34,245 21,567
Creditors: Amounts Falling Due Within One Year 7 (5,654 ) (60,190 )
NET CURRENT ASSETS (LIABILITIES) 28,591 (38,623 )
TOTAL ASSETS LESS CURRENT LIABILITIES 88,380 39,066
Creditors: Amounts Falling Due After More Than One Year 8 (39,525 ) (40,020 )
NET ASSETS/(LIABILITIES) 48,855 (954 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 48,854 (955 )
SHAREHOLDERS' FUNDS 48,855 (954)
Page 2
Page 3
For the year ending 30 November 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.
On behalf of the board
Mr Emaad Altae
Director
20/08/2024
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 December 2021 1 (23,109 ) (23,108)
Profit for the year and total comprehensive income - 22,154 22,154
As at 30 November 2022 and 1 December 2022 1 (955 ) (954)
Profit for the year and total comprehensive income - 49,809 49,809
As at 30 November 2023 1 48,854 48,855
Page 4
Page 5
Notes to the Financial Statements
1. General Information
JOSEPH'S BROTHERS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12313398 . The registered office is Ground Floor, The Broadway, 48 Joel Street, Northwood, HA6 1PA.
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 tax. Turnover includes revenue earned from the sale of goods.

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:
Plant & Machinery 25% on reducing balance method
Fixtures & Fittings 15% on reducing balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 9 8
10 9
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2022 72,063 19,737 91,800
As at 30 November 2023 72,063 19,737 91,800
Depreciation
As at 1 December 2022 9,600 4,511 14,111
Provided during the period 15,616 2,284 17,900
As at 30 November 2023 25,216 6,795 32,011
Net Book Value
As at 30 November 2023 46,847 12,942 59,789
As at 1 December 2022 62,463 15,226 77,689
Page 5
Page 6
5. Stocks
2023 2022
£ £
Materials 5,447 4,889
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 26,000 -
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 1,151 -
VAT 2,115 6,517
Other creditors - 9,350
Accruals and deferred income 2,388 1,800
Director's loan account - 42,523
5,654 60,190
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 39,525 40,020
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 6