Registered number
11098206
J & N Guest Holdings Limited
Filleted Accounts
31 December 2023
J & N Guest Holdings Limited
Registered number: 11098206
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Investments 3 19,998 19,998
Creditors: amounts falling due within one year 4 (22,293) (21,764)
Net current liabilities (22,293) (21,764)
Net liabilities (2,295) (1,766)
Capital and reserves
Called up share capital 200 200
Profit and loss account (2,495) (1,966)
Shareholders' funds (2,295) (1,766)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Guest
Director
Approved by the board on 20 September 2024
J & N Guest Holdings Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company - -
3 Investments
Other
investments
£
Cost
At 1 January 2023 19,998
At 31 December 2023 19,998
4 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 499 499
Director's loan accounts 21,464 20,965
Other creditors 330 300
22,293 21,764
5 Going concern
As at the balance sheet date the company had a net deficiency of assets. This position is expected to reverse in the forseeable future and has the full support of it's Director's. The financial statements are therefore prepared on the going concern basis.
6 Other information
J & N Guest Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
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