2023-01-012023-12-312023-12-31false07840292J.S. WOODCRAFT LIMITED2024-08-2243330iso4217:GBPxbrli:pure078402922023-01-01078402922023-12-31078402922023-01-012023-12-31078402922022-01-01078402922022-12-31078402922022-01-012022-12-3107840292bus:SmallEntities2023-01-012023-12-3107840292bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3107840292bus:FullAccounts2023-01-012023-12-3107840292bus:PrivateLimitedCompanyLtd2023-01-012023-12-3107840292core:WithinOneYear2023-12-3107840292core:AfterOneYear2023-12-3107840292core:WithinOneYear2022-12-3107840292core:AfterOneYear2022-12-3107840292core:ShareCapital2023-12-3107840292core:SharePremium2023-12-3107840292core:RevaluationReserve2023-12-3107840292core:OtherReservesSubtotal2023-12-3107840292core:RetainedEarningsAccumulatedLosses2023-12-3107840292core:ShareCapital2022-12-3107840292core:SharePremium2022-12-3107840292core:RevaluationReserve2022-12-3107840292core:OtherReservesSubtotal2022-12-3107840292core:RetainedEarningsAccumulatedLosses2022-12-3107840292core:LandBuildings2023-12-3107840292core:PlantMachinery2023-12-3107840292core:Vehicles2023-12-3107840292core:FurnitureFittings2023-12-3107840292core:OfficeEquipment2023-12-3107840292core:NetGoodwill2023-12-3107840292core:IntangibleAssetsOtherThanGoodwill2023-12-3107840292core:ListedExchangeTraded2023-12-3107840292core:UnlistedNon-exchangeTraded2023-12-3107840292core:LandBuildings2022-12-3107840292core:PlantMachinery2022-12-3107840292core:Vehicles2022-12-3107840292core:FurnitureFittings2022-12-3107840292core:OfficeEquipment2022-12-3107840292core:NetGoodwill2022-12-3107840292core:IntangibleAssetsOtherThanGoodwill2022-12-3107840292core:ListedExchangeTraded2022-12-3107840292core:UnlistedNon-exchangeTraded2022-12-3107840292core:LandBuildings2023-01-012023-12-3107840292core:PlantMachinery2023-01-012023-12-3107840292core:Vehicles2023-01-012023-12-3107840292core:FurnitureFittings2023-01-012023-12-3107840292core:OfficeEquipment2023-01-012023-12-3107840292core:NetGoodwill2023-01-012023-12-3107840292core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3107840292core:ListedExchangeTraded2023-01-012023-12-3107840292core:UnlistedNon-exchangeTraded2023-01-012023-12-3107840292core:MoreThanFiveYears2023-01-012023-12-3107840292core:Non-currentFinancialInstruments2023-12-3107840292core:Non-currentFinancialInstruments2022-12-3107840292dpl:CostSales2023-01-012023-12-3107840292dpl:DistributionCosts2023-01-012023-12-3107840292core:LandBuildings2023-01-012023-12-3107840292core:PlantMachinery2023-01-012023-12-3107840292core:Vehicles2023-01-012023-12-3107840292core:FurnitureFittings2023-01-012023-12-3107840292core:OfficeEquipment2023-01-012023-12-3107840292dpl:AdministrativeExpenses2023-01-012023-12-3107840292core:NetGoodwill2023-01-012023-12-3107840292core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3107840292dpl:GroupUndertakings2023-01-012023-12-3107840292dpl:ParticipatingInterests2023-01-012023-12-3107840292dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3107840292core:ListedExchangeTraded2023-01-012023-12-3107840292dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3107840292core:UnlistedNon-exchangeTraded2023-01-012023-12-3107840292dpl:CostSales2022-01-012022-12-3107840292dpl:DistributionCosts2022-01-012022-12-3107840292core:LandBuildings2022-01-012022-12-3107840292core:PlantMachinery2022-01-012022-12-3107840292core:Vehicles2022-01-012022-12-3107840292core:FurnitureFittings2022-01-012022-12-3107840292core:OfficeEquipment2022-01-012022-12-3107840292dpl:AdministrativeExpenses2022-01-012022-12-3107840292core:NetGoodwill2022-01-012022-12-3107840292core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3107840292dpl:GroupUndertakings2022-01-012022-12-3107840292dpl:ParticipatingInterests2022-01-012022-12-3107840292dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3107840292core:ListedExchangeTraded2022-01-012022-12-3107840292dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3107840292core:UnlistedNon-exchangeTraded2022-01-012022-12-3107840292core:NetGoodwill2023-12-3107840292core:IntangibleAssetsOtherThanGoodwill2023-12-3107840292core:LandBuildings2023-12-3107840292core:PlantMachinery2023-12-3107840292core:Vehicles2023-12-3107840292core:FurnitureFittings2023-12-3107840292core:OfficeEquipment2023-12-3107840292core:AfterOneYear2023-12-3107840292core:WithinOneYear2023-12-3107840292core:ListedExchangeTraded2023-12-3107840292core:UnlistedNon-exchangeTraded2023-12-3107840292core:ShareCapital2023-12-3107840292core:SharePremium2023-12-3107840292core:RevaluationReserve2023-12-3107840292core:OtherReservesSubtotal2023-12-3107840292core:RetainedEarningsAccumulatedLosses2023-12-3107840292core:NetGoodwill2022-12-3107840292core:IntangibleAssetsOtherThanGoodwill2022-12-3107840292core:LandBuildings2022-12-3107840292core:PlantMachinery2022-12-3107840292core:Vehicles2022-12-3107840292core:FurnitureFittings2022-12-3107840292core:OfficeEquipment2022-12-3107840292core:AfterOneYear2022-12-3107840292core:WithinOneYear2022-12-3107840292core:Liste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J.S. WOODCRAFT LIMITED

Registered Number
07840292
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

J.S. WOODCRAFT LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

ALMOND, James Scott
CLARK, Helen

Registered Address

Stillington Road
Sutton On The Forest
York
YO61 1EH

Registered Number

07840292 (England and Wales)
J.S. WOODCRAFT LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets366,46063,720
66,46063,720
Current assets
Stocks4954,278882,241
Debtors238,073426,002
Cash at bank and on hand226,80049,202
1,419,1511,357,445
Creditors amounts falling due within one year5(304,616)(399,359)
Net current assets (liabilities)1,114,535958,086
Total assets less current liabilities1,180,9951,021,806
Creditors amounts falling due after one year6(15,162)(25,162)
Provisions for liabilities7(12,627)(12,568)
Net assets1,153,206984,076
Capital and reserves
Called up share capital100100
Profit and loss account1,153,106983,976
Shareholders' funds1,153,206984,076
The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2024, and are signed on its behalf by:
CLARK, Helen
Director
Registered Company No. 07840292
J.S. WOODCRAFT LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year013
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 January 23216,07225,7494,000456246,277
Additions27,815--1,21229,027
Disposals(2,500)(6,249)--(8,749)
At 31 December 23241,38719,5004,0001,668266,555
Depreciation and impairment
At 01 January 23158,72220,8382,787210182,557
Charge for year21,03844730336522,153
On disposals(1,490)(3,125)--(4,615)
At 31 December 23178,27018,1603,090575200,095
Net book value
At 31 December 2363,1171,3409101,09366,460
At 31 December 2257,3504,9111,21324663,720
4.Stocks

2023

2022

££
Work in progress4,8909,657
Finished goods949,388872,584
Total954,278882,241
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables120,004153,352
Bank borrowings and overdrafts11,02510,904
Taxation and social security92,08676,364
Other creditors22,78746,874
Accrued liabilities and deferred income58,714111,865
Total304,616399,359
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts15,16225,162
Total15,16225,162
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)12,62712,568
Total12,62712,568