Registered Number:06285846 |
For the year ended 31 December 2023
England and Wales
Unaudited Financial Statements
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
J & A Group Limited
Statement of Financial Position
2022
2023
Property, plant and equipment |
11,592
16,568
2
300
300
3
11,892
16,868
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
100
100
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. |
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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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. |
5 Prospect Place
Skelmersdale
Lancashire
WN8 9QD
The presentation currency is £ sterling. |
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
Motor Vehicles
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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For the year ended 31 December 2023
J & A Group Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment |
Motor Vehicles
1,542,306
72,422
9,958
1,459,926
1,459,926
9,958
72,422
1,542,306
Provision for depreciation and impairment |
1,525,738
71,680
4,619
1,449,439
Charge for year
4,976
247
1,234
3,495
1,530,714
71,927
5,853
1,452,934
6,992
4,105
495
11,592
10,487
5,339
742
16,568
3. Investments held as fixed assets |
Own shares
300
300
300
300
300
300
300
300
4. Trade and other receivables |
2022
2023
Amounts owed by group undertakings and participating interests |
190,517
192,717
52,233
52,233
244,950
242,750
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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
61,660
61,660
6. Trade and other payables: amounts falling due after more than one year |
2022
2023
645
2,913
7. Average number of persons employed |
During the year the average number of employees was 0
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