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Registered number: 13833899
Anthony Joseph Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Elementary Accountancy Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13833899
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 1,512
Investments 6 54,809 73,735
54,809 75,247
CURRENT ASSETS
Debtors 7 232,111 392,217
Cash at bank and in hand 2,204 30,000
234,315 422,217
Creditors: Amounts Falling Due Within One Year 8 (194,846 ) (410,026 )
NET CURRENT ASSETS (LIABILITIES) 39,469 12,191
TOTAL ASSETS LESS CURRENT LIABILITIES 94,278 87,438
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 - (378 )
NET ASSETS 94,278 87,060
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 94,277 87,059
SHAREHOLDERS' FUNDS 94,278 87,060
Page 1
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nathan Winch
Director
23/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Anthony Joseph Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13833899 . The registered office is 46 Park Place, Leeds, LS1 2RY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover relates to management services provided and is recognised in line with the enjoyment of those services by the other entity. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are trademarks. They are amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 3 years straight line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Investments
Investments are measured at fair value by the director. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
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5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 1,649
Additions 906
Disposals (2,555 )
Depreciation
As at 1 January 2023 137
Provided during the period 513
Disposals (650 )
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 1,512
6. Investments
Unlisted
£
Cost
As at 1 January 2023 73,735
Additions 45,000
Disposals (34,500 )
Revaluations (27,701 )
As at 31 December 2023 56,534
Provision
As at 1 January 2023 -
Added in period 1,725
As at 31 December 2023 1,725
Net Book Value
As at 31 December 2023 54,809
As at 1 January 2023 73,735
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,500 -
Other debtors 15,750 18,750
Other taxes and social security 222 -
Director's loan account 16,639 171,097
Amounts owed by group undertakings 198,000 168,922
Amounts owed by subsidiaries - 33,448
232,111 392,217
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 26,769 58
Corporation tax 4,691 4,691
Accruals and deferred income 780 -
Amounts owed to group undertakings 162,606 405,277
194,846 410,026
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences - 378
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Nathan Winch 171,097 127,612 (282,070 ) - 16,639
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
An amount of £2,821 (2022: £28,450) is owed to an entity controlled by this entity until 8.12.23 but remains under the control of entities under the same control as this entity. 
An amount of £21,475 (2022: £128,221) is owed by entities which are controlled by this entity. 
An amount of £159,750 (2022: £376,827) is owed to entities which are under the same control as this entity. 
An amount of £57,157 (2022: £40,700) is owed by an entity which is under the same control as this entity. 
All sales in the current and prior year relate to entites which are controlled by or under the same control as this entity. 
All fixed asset and investment disposals during the year were to an entity controlled by this entity. 
The other debtor of £15,750 (£18,750) is owed from an other related party. 
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