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REGISTERED NUMBER: 05597249 (England and Wales)















J DELLAR LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






J DELLAR LIMITED (REGISTERED NUMBER: 05597249)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J DELLAR LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Mr J C Dellar





REGISTERED OFFICE: King Arthurs Court
Maidstone Road
Charing
Ashford
Kent
TN27 0JS





REGISTERED NUMBER: 05597249 (England and Wales)





ACCOUNTANTS: Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS

J DELLAR LIMITED (REGISTERED NUMBER: 05597249)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 310,070 311,070

CURRENT ASSETS
Stocks 5 20,500 23,500
Debtors 6 1,177 816
Cash at bank 2,971 5,757
24,648 30,073
CREDITORS
Amounts falling due within one year 7 (337,342 ) (313,577 )
NET CURRENT LIABILITIES (312,694 ) (283,504 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,624

)

27,566

CREDITORS
Amounts falling due after more than one year 8 (34,475 ) (56,973 )
NET LIABILITIES (37,099 ) (29,407 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (37,100 ) (29,408 )
SHAREHOLDERS' FUNDS (37,099 ) (29,407 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

J DELLAR LIMITED (REGISTERED NUMBER: 05597249)

BALANCE SHEET - continued
31 DECEMBER 2023


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 26 June 2024 and were signed by:





Mr J C Dellar - Director


J DELLAR LIMITED (REGISTERED NUMBER: 05597249)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

J Dellar 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.
Fixture & Fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Freehold Fixture & Motor Computer
property Fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023
and 31 December 2023 309,966 379 18,595 1,321 330,261
DEPRECIATION
At 1 January 2023 - 369 17,667 1,155 19,191
Charge for year - 10 928 62 1,000
At 31 December 2023 - 379 18,595 1,217 20,191
NET BOOK VALUE
At 31 December 2023 309,966 - - 104 310,070
At 31 December 2022 309,966 10 928 166 311,070

J DELLAR LIMITED (REGISTERED NUMBER: 05597249)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. STOCKS
2023 2022
£    £   
Stocks 20,500 23,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,177 816

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 26,690 25,123
BBL Loan 39,063 45,313
Trade creditors 25,272 25,659
Social security and other taxes 942 471
VAT 3,874 4,833
Directors' current accounts 240,041 210,978
Accrued expenses 1,460 1,200
337,342 313,577

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 2-5 years 34,475 56,973

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 56,639 77,137

The bank loan is secured subject to a first legal charge over the freehold 8 Market Street, Rye, East Sussex, TN31 7LA and a guarantee for £215,000 from J Dellar Ltd supported by a debenture.

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other creditors as at the balance sheet date is an amount of £240,041 (2022: 210,978) being the amount owed by the Company to Mr J C Dellar (a director and 100% shareholder of the Company). Mr Dellar has confirmed that no interest will be charged upon this loan and that, at present, there is no fixed date for repayment.

J DELLAR LIMITED (REGISTERED NUMBER: 05597249)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr J C Dellar.

Mr J C Dellar, director and shareholder was the ultimate controlling party for the entire period under review.