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REGISTERED NUMBER: 02197505 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Johnathan Hart Associates Limited

Johnathan Hart Associates Limited (Registered number: 02197505)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Johnathan Hart Associates Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: R Marsh
G H Jeffery
R Marsh





SECRETARY: Mrs R Major





REGISTERED OFFICE: 122 High Street
Cranleigh
Surrey
GU6 8RF





REGISTERED NUMBER: 02197505 (England and Wales)





ACCOUNTANTS: Tropman & Co Limited
39 Station Road
Liphook
Hampshire
GU30 7DW

Johnathan Hart Associates Limited (Registered number: 02197505)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 21,611 26,341

CURRENT ASSETS
Stocks 5 6,600 13,972
Debtors 6 110,176 89,882
Cash at bank and in hand 121,260 258,751
238,036 362,605
CREDITORS
Amounts falling due within one year 7 50,675 149,586
NET CURRENT ASSETS 187,361 213,019
TOTAL ASSETS LESS CURRENT
LIABILITIES

208,972

239,360

CAPITAL AND RESERVES
Called up share capital 8 1,070 1,070
Capital redemption reserve 9 1,240 1,240
Retained earnings 9 206,662 237,050
SHAREHOLDERS' FUNDS 208,972 239,360

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.

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 24 September 2024 and were signed on its behalf by:





R Marsh - Director


Johnathan Hart Associates Limited (Registered number: 02197505)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Johnathan Hart Associates 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.

Turnover
Turnover represents net invoiced sales of services, excluding VAT.


Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures & office equipment - 15% on cost
Motor vehicles - 25% on reducing balance

Work in progress
Work in progress is valued at the lower of cost and net realisable value and is based on the cost element of one months post year end sales.


Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

Johnathan Hart Associates Limited (Registered number: 02197505)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and & office Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1 January 2023 4,401 30,487 32,186 67,074
Additions - 2,267 - 2,267
At 31 December 2023 4,401 32,754 32,186 69,341
DEPRECIATION
At 1 January 2023 4,401 19,233 17,099 40,733
Charge for year - 3,225 3,772 6,997
At 31 December 2023 4,401 22,458 20,871 47,730
NET BOOK VALUE
At 31 December 2023 - 10,296 11,315 21,611
At 31 December 2022 - 11,254 15,087 26,341

5. STOCKS
31.12.23 31.12.22
£    £   
Work in progress 6,600 13,972

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 94,323 38,255
Other debtors 4,215 4,215
Tax - 20,185
Prepayments 11,638 27,227
110,176 89,882

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 8,832 6,552
Social security and other taxes 5,693 3,349
VAT 29,002 45,221
Other creditors 4,125 3,894
Directors' current accounts 381 381
Accruals and deferred income 2,642 90,189
50,675 149,586

8. CALLED UP SHARE CAPITAL

By a special resolution dated 6th July 2022, the company gained authority to buy back 39% (310 shares) of the issued ordinary share capital and 45% (310 shares) of the issued ordinary B share capital.
A total of 620 shares were purchased for a total consideration of £40,000.

Johnathan Hart Associates Limited (Registered number: 02197505)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

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

At 1 January 2023 237,050 1,240 238,290
Deficit for the year (29,388 ) (29,388 )
Dividends (1,000 ) (1,000 )
At 31 December 2023 206,662 1,240 207,902