2023-01-01 06285846 2023-12-31 06285846 2023-01-01 2023-12-31 06285846 2022-12-31 06285846 2022-01-01 2022-12-31 06285846 uk-core:WithinOneYear 2022-12-31 06285846 uk-core:WithinOneYear 2023-12-31 06285846 uk-core:AfterOneYear 2022-12-31 06285846 uk-core:AfterOneYear 2023-12-31 06285846 uk-core:ShareCapital 2023-12-31 06285846 uk-core:ShareCapital 2022-12-31 06285846 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 06285846 uk-core:RetainedEarningsAccumulatedLosses 2022-12-31 06285846 uk-bus:Director1 2023-01-01 2023-12-31 06285846 uk-core:PlantMachinery 2023-01-01 2023-12-31 06285846 uk-core:MotorCars 2023-01-01 2023-12-31 06285846 uk-core:FurnitureFittings 2023-01-01 2023-12-31 06285846 uk-core:FurnitureFittings 2022-12-31 06285846 uk-core:MotorCars 2022-12-31 06285846 uk-core:PlantMachinery 2022-12-31 06285846 uk-core:PlantMachinery 2023-12-31 06285846 uk-core:MotorCars 2023-12-31 06285846 uk-core:FurnitureFittings 2023-12-31 06285846 uk-core:CostValuation 2022-12-31 06285846 uk-core:CostValuation 2023-12-31 iso4217:GBP xbrli:pure 06285846 uk-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 06285846 uk-bus:FRS102 2023-01-01 2023-12-31 06285846 uk-bus:FilletedAccounts 2023-01-01 2023-12-31 06285846 uk-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31
J & A Group Limited
Registered Number:06285846
For the year ended 31 December 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2023
J & A Group Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
06285846
As at 31 December 2023
J & A Group Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
11,592
16,568
2
Financial assets
300
300
3
11,892
16,868
Current assets
Trade and other receivables
244,950
242,750
4
3,344
Cash and cash equivalents
287
243,037
248,294
Trade and other payables: amounts falling due within one
year
(61,660)
(61,660)
5
186,634
181,377
Net current assets
Total assets less current liabilities
193,269
203,502
Trade and other payables: amounts falling due after more
than one year
(2,913)
(645)
6
192,624
Net assets
200,589
Capital and reserves
Called up share capital
100
100
Retained earnings
192,524
200,489
192,624
200,589
Shareholders' funds
For the year ended 31 December 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
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 proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Andrew Holcroft Director
These financial statements were approved and authorised for issue by the Board on 16 May 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 December 2023
J & A Group Limited
Notes to the Financial Statements
Statutory Information
J & A Group Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 06285846.
Registered address:
5 Prospect Place
Skelmersdale
Lancashire
WN8 9QD
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The disclosure requirements of section 1A of FRS 102 have been applied other than where
additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical costs convention as modified by the revaluation of
certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of VAT and other discounts.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
25% Reducing balance
25% Reducing balance
Motor Vehicles
25% Reducing balance
Furniture and Fittings
Hire purchase and leasing commitments
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessess. All other leases are classfied as operating leases. Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.
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5
For the year ended 31 December 2023
J & A Group Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Furniture and
Fittings
Motor Vehicles
Plant and
Machinery
£
£
£
£
Cost or
valuation
At 01 January 2023
1,542,306
72,422
9,958
1,459,926
At 31 December 2023
1,459,926
9,958
72,422
1,542,306
Provision for depreciation and impairment
At 01 January 2023
1,525,738
71,680
4,619
1,449,439
Charge for year
4,976
247
1,234
3,495
At 31 December 2023
1,530,714
71,927
5,853
1,452,934
At 31 December 2023
Net book value
6,992
4,105
495
11,592
At 31 December 2022
10,487
5,339
742
16,568
3. Investments held as fixed assets
Own shares
Total
At 01 January 2023
300
300
Cost
£
£
At 31 December 2023
300
300
At 31 December 2023
Net book value
300
300
At 01 January 2023
300
300
4. Trade and other receivables
2022
2023
£
£
Amounts owed by group undertakings and participating interests
190,517
192,717
Other debtors
52,233
52,233
244,950
242,750
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6
For the year ended 31 December 2023
J & A Group Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Other creditors
61,660
61,660
6. Trade and other payables: amounts falling due after more than one year
2022
2023
£
£
Other creditors
645
2,913
7. Average number of persons employed
During the year the average number of employees was 0
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