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REGISTERED NUMBER: 04403226 (England and Wales)







Unaudited Financial Statements for the Year Ended 31 March 2024

for

C & A Johnson Limited

C & A Johnson Limited (Registered number: 04403226)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C & A Johnson Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mr S A Johnson
Mr T C Johnson
Mr A G Johnson





SECRETARY: Mr A G Johnson





REGISTERED OFFICE: 103a Filwood Road
Fishponds
Bristol
BS16 3RZ





REGISTERED NUMBER: 04403226 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY

C & A Johnson Limited (Registered number: 04403226)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 25,396 38,436

CURRENT ASSETS
Stocks 26,975 26,975
Debtors 5 17,957 41,815
Cash at bank 295,018 293,826
339,950 362,616
CREDITORS
Amounts falling due within one year 6 (164,404 ) (210,938 )
NET CURRENT ASSETS 175,546 151,678
TOTAL ASSETS LESS CURRENT LIABILITIES 200,942 190,114

PROVISIONS FOR LIABILITIES (5,681 ) (7,303 )
NET ASSETS 195,261 182,811

CAPITAL AND RESERVES
Called up share capital 8 78 78
Capital redemption reserve 9 25 25
Retained earnings 9 195,158 182,708
SHAREHOLDERS' FUNDS 195,261 182,811

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

C & A Johnson Limited (Registered number: 04403226)

Balance Sheet - continued
31 March 2024


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 Board of Directors and authorised for issue on 17 July 2024 and were signed on its behalf by:




Mr A G Johnson - Director Mr S A Johnson - Director




Mr T C Johnson - Director


C & A Johnson Limited (Registered number: 04403226)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

C & A Johnson 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

C & A Johnson Limited (Registered number: 04403226)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

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 14 (2023 - 16 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 1,035 550 132,482 8,978 143,045
Additions 2,061 125 - 707 2,893
Disposals - - (45,493 ) - (45,493 )
At 31 March 2024 3,096 675 86,989 9,685 100,445
DEPRECIATION
At 1 April 2023 207 88 99,947 4,367 104,609
Charge for year 367 76 5,839 1,271 7,553
Eliminated on disposal - - (37,113 ) - (37,113 )
At 31 March 2024 574 164 68,673 5,638 75,049
NET BOOK VALUE
At 31 March 2024 2,522 511 18,316 4,047 25,396
At 31 March 2023 828 462 32,535 4,611 38,436

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2023 13,020
Transfer to ownership (13,020 )
At 31 March 2024 -
DEPRECIATION
At 1 April 2023 8,043
Charge for year 995
Transfer to ownership (9,038 )
At 31 March 2024 -
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 4,977

C & A Johnson Limited (Registered number: 04403226)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 15,453 39,499
Other debtors 2,504 1,881
Prepayments and accrued income - 435
17,957 41,815

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts - 1,526
Trade creditors 58,536 83,928
Tax 20,119 23,801
Social security and other taxes 7,109 10,026
VAT 28,293 38,031
Other creditors 20,460 23,723
Directors' current accounts 26,817 27,033
Accrued expenses 3,070 2,870
164,404 210,938

7. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Hire purchase contracts - 1,526

Hire purchase contracts are secured by hired charges over the assets indicated in note 7.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
75 Ordinary £1 75 75
2 Ordinary A £1 2 2
1 Ordinary B £1 1 1
78 78

C & A Johnson Limited (Registered number: 04403226)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 April 2023 182,708 25 182,733
Profit for the year 73,700 73,700
Dividends (61,250 ) (61,250 )
At 31 March 2024 195,158 25 195,183