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REGISTERED NUMBER: 00749990 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

J.H. RAWLEY GROUP LIMITED

J.H. RAWLEY GROUP LIMITED (REGISTERED NUMBER: 00749990)






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.H. RAWLEY GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: C B Rawley
H B Rawley





SECRETARY: H B Rawley





REGISTERED OFFICE: Sutherland House
1759 London Road
Leigh-on-sea
Essex
SS9 2RZ





REGISTERED NUMBER: 00749990 (England and Wales)





ACCOUNTANTS: Platt Rushton LLP
Chartered Accountants
Sutherland House
1759 London Road
Leigh On Sea
Essex
SS9 2RZ

J.H. RAWLEY GROUP LIMITED (REGISTERED NUMBER: 00749990)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 114,400 117,000
Investments 5 445,991 548,403
560,391 665,403

CURRENT ASSETS
Debtors 6 404,790 303,413
Cash at bank 3,005,133 2,747,724
3,409,923 3,051,137
CREDITORS
Amounts falling due within one year 7 595,674 2,572,689
NET CURRENT ASSETS 2,814,249 478,448
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,374,640

1,143,851

CAPITAL AND RESERVES
Called up share capital 8 20,392 20,392
Share premium 9 1,999 1,999
Capital redemption reserve 9 5,000 5,000
Retained earnings 9 3,347,249 1,116,460
SHAREHOLDERS' FUNDS 3,374,640 1,143,851

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 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.

J.H. RAWLEY GROUP LIMITED (REGISTERED NUMBER: 00749990)

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 Board of Directors and authorised for issue on 20 September 2024 and were signed on its behalf by:





H B Rawley - Director


J.H. RAWLEY GROUP LIMITED (REGISTERED NUMBER: 00749990)

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

1. STATUTORY INFORMATION

J.H. Rawley Group 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.
Land and buildings - 2% on cost

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.

J.H. RAWLEY GROUP LIMITED (REGISTERED NUMBER: 00749990)

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

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company is a participating employer in the J H Rawley & Associated Companies Staff Pension and Life Assurance Scheme, a defined benefit scheme. The assets of the scheme are held separately from those of the company, with the majority being invested via an investment manager, and a smaller value with insurance companies.

Contributions are determined by a qualified actuary on the basis of triennial valuations using the projected unit method.

Defined benefit scheme assets are measured at their fair value at the balance sheet date. Defined benefit liabilities are measured on an actuarial basis using the projected unit method.

At the balance sheet date, it was deemed that 100% of the scheme's assets and liabilities related to deferred members of one of the subsidiaries in the group and accounted for accordingly.

The company also operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions payable for the year are charged in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 January 2023
and 31 December 2023 130,000
DEPRECIATION
At 1 January 2023 13,000
Charge for year 2,600
At 31 December 2023 15,600
NET BOOK VALUE
At 31 December 2023 114,400
At 31 December 2022 117,000

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2023 2022
£    £   
Shares in subsidiary undertakings 445,991 548,403

Fixed Asset Investments are recorded at cost.

J.H. RAWLEY GROUP LIMITED (REGISTERED NUMBER: 00749990)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 120,096 111,779
Amounts owed by group undertakings 62,345 99,518
Other debtors 222,349 92,116
404,790 303,413

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 960 -
Amounts owed to group undertakings 456,157 2,473,661
Taxation and social security 78,103 83,537
Other creditors 60,454 15,491
595,674 2,572,689

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
17,792 Ordinary £1 17,792 17,792
2,600 "A" £1 2,600 2,600
20,392 20,392

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

At 1 January 2023 1,116,460 1,999 5,000 1,123,459
Profit for the year 2,522,395 2,522,395
Dividends (291,606 ) (291,606 )
At 31 December 2023 3,347,249 1,999 5,000 3,354,248

J.H. RAWLEY GROUP LIMITED (REGISTERED NUMBER: 00749990)

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

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
C B Rawley
Balance outstanding at start of year 4,043 (210 )
Amounts advanced 1,177 4,253
Amounts repaid (4,316 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 904 4,043

H B Rawley
Balance outstanding at start of year 14,571 (44,255 )
Amounts advanced - 58,826
Amounts repaid (14,571 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 14,571

11. RELATED PARTY DISCLOSURES

A loan was advanced from the business to company shareholders, upon which interest has been charged. The balance due from the shareholders at the year end was £175 (2022 - £28,394).

Included within other debtors (due within one year), is a balance of £177,176 due from a Partnership in which the Directors of J H Rawley Group Ltd are members.