2022-09-012023-08-312023-08-31false07754363Johnson M & E Group 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Johnson M & E Group Ltd

Registered Number
07754363
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

Johnson M & E Group Ltd
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

R S Johnson

Registered Address

Chichester Enterprise Centre
Terminus Road
Chichester
PO19 8TX

Registered Number

07754363 (England and Wales)
Johnson M & E Group Ltd
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets548,83718,230
48,83718,230
Current assets
Stocks6,0007,000
Debtors315,532146,935
Cash at bank and on hand3,84813,307
325,380167,242
Creditors amounts falling due within one year(273,918)(126,561)
Net current assets (liabilities)51,46240,681
Total assets less current liabilities100,29958,911
Creditors amounts falling due after one year(41,706)(28,271)
Provisions for liabilities(12,210)(3,464)
Net assets46,38327,176
Capital and reserves
Called up share capital1010
Profit and loss account46,37327,166
Shareholders' funds46,38327,176
The financial statements were approved and authorised for issue by the Director on 28 August 2024, and are signed on its behalf by:
R S Johnson
Director
Registered Company No. 07754363
Johnson M & E Group Ltd
Notes to the Financial Statements
for the year ended 31 August 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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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 (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
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).
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20232022
Average number of employees during the year713
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Intangible assets

Total

£
Cost or valuation
At 01 September 2224,000
At 31 August 2324,000
Amortisation and impairment
At 01 September 2224,000
At 31 August 2324,000
Net book value
At 31 August 23-
At 31 August 22-
5.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2246,001
Additions43,032
Disposals(15,615)
At 31 August 2373,419
Depreciation and impairment
At 01 September 2227,772
Charge for year7,901
On disposals(11,092)
At 31 August 2324,582
Net book value
At 31 August 2348,837
At 31 August 2218,230
6.Obligations under finance leases