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REGISTERED NUMBER: 00492279 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2024

for

H.J. Jefferies Limited

H.J. Jefferies Limited (Registered number: 00492279)






Contents of the Financial Statements
for the Year Ended 28 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


H.J. Jefferies Limited

Company Information
for the Year Ended 28 February 2024







DIRECTORS: C M Purchase
I M Jefferies





REGISTERED OFFICE: Westerleigh Road
Downend
Bristol
BS16 6AH





REGISTERED NUMBER: 00492279 (England and Wales)





ACCOUNTANTS: Kingscote Accountancy Limited
77A Alma Road
Clifton
Bristol
BS8 2DP

H.J. Jefferies Limited (Registered number: 00492279)

Balance Sheet
28 February 2024

28.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,676 22,676

CURRENT ASSETS
Stocks 15,829 12,924
Debtors 5 15,526 9,500
Cash at bank 165,766 161,165
197,121 183,589
CREDITORS
Amounts falling due within one year 6 129,988 128,264
NET CURRENT ASSETS 67,133 55,325
TOTAL ASSETS LESS CURRENT LIABILITIES 84,809 78,001

PROVISIONS FOR LIABILITIES 3,358 -
NET ASSETS 81,451 78,001

CAPITAL AND RESERVES
Called up share capital 7 1,500 1,500
Retained earnings 79,951 76,501
SHAREHOLDERS' FUNDS 81,451 78,001

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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 11 September 2024 and were signed on its behalf by:





C M Purchase - Director


H.J. Jefferies Limited (Registered number: 00492279)

Notes to the Financial Statements
for the Year Ended 28 February 2024

1. STATUTORY INFORMATION

H.J. Jefferies 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.
Plant and machinery etc - 33% on reducing balance, 25% on reducing balance and 15% 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
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

H.J. Jefferies Limited (Registered number: 00492279)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 March 2023
and 28 February 2024 9,386 88,051 97,437
DEPRECIATION
At 1 March 2023 9,386 65,375 74,761
Charge for year - 5,000 5,000
At 28 February 2024 9,386 70,375 79,761
NET BOOK VALUE
At 28 February 2024 - 17,676 17,676
At 28 February 2023 - 22,676 22,676

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.24 28.2.23
£    £   
Trade debtors 15,128 9,500
Other debtors 398 -
15,526 9,500

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.24 28.2.23
£    £   
Trade creditors 7,211 2,181
Taxation and social security 32,653 29,108
Other creditors 90,124 96,975
129,988 128,264

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.24 28.2.23
value: £    £   
375 Ordinary £1 "A" shares 1 375 375
375 Ordinary £1 "B" shares 1 375 375
750 Ordinary £1 "C" shares 1 750 750
1,500 1,500

8. RELATED PARTY DISCLOSURES

The company uses land owned by the directors personally. No rent is charged to the company for the use of this land.