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REGISTERED NUMBER: 06569010 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

JP & Brimelow (Withington) Limited

JP & Brimelow (Withington) Limited (Registered number: 06569010)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

JP & Brimelow (Withington) Limited

Company Information
for the year ended 31 March 2024







DIRECTOR: J E Pratt





REGISTERED OFFICE: 420 Wilmslow Road
Withington
Manchester
M20 3BW





REGISTERED NUMBER: 06569010 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

JP & Brimelow (Withington) Limited (Registered number: 06569010)

Balance Sheet
31 March 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 - 19,926

CURRENT ASSETS
Debtors 5 1,397 35,729
Cash at bank and in hand 23,379 45,571
24,776 81,300
CREDITORS
Amounts falling due within one year 6 (26,225 ) (24,030 )
NET CURRENT (LIABILITIES)/ASSETS (1,449 ) 57,270
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,449

)

77,196

CREDITORS
Amounts falling due after more than one year 7 - (13,177 )
NET (LIABILITIES)/ASSETS (1,449 ) 64,019

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (1,451 ) 64,017
SHAREHOLDERS' FUNDS (1,449 ) 64,019

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 director acknowledges his 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.

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 director and authorised for issue on 2 September 2024 and were signed by:





J E Pratt - Director


JP & Brimelow (Withington) Limited (Registered number: 06569010)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

JP & Brimelow (Withington) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery etc - 33% on cost and 25% on reducing balance

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

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.

Share capital
Ordinary shares are classed as equity.

Distributions to equity holders
Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 8 ) .

JP & Brimelow (Withington) Limited (Registered number: 06569010)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 April 2023 48,501
Disposals (45,946 )
At 31 March 2024 2,555
DEPRECIATION
At 1 April 2023 28,575
Charge for year 3,586
Eliminated on disposal (29,606 )
At 31 March 2024 2,555
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 19,926

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors - 1,920
Other debtors 1,397 33,809
1,397 35,729

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 13,176 10,648
Trade creditors 1 1,714
Taxation and social security 3,770 5,721
Other creditors 9,278 5,947
26,225 24,030

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans - 13,177

8. ULTIMATE CONTROLLING PARTY

The controlling party is J E Pratt.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
JP & Brimelow (Withington) Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JP & Brimelow (Withington) Limited for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of JP & Brimelow (Withington) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JP & Brimelow (Withington) Limited and state those matters that we have agreed to state to the director of JP & Brimelow (Withington) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JP & Brimelow (Withington) Limited and its director for our work or for this report.

It is your duty to ensure that JP & Brimelow (Withington) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of JP & Brimelow (Withington) Limited. You consider that JP & Brimelow (Withington) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JP & Brimelow (Withington) Limited. For this reason, 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.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


2 September 2024