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REGISTERED NUMBER: 09348640 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

J & A RECOVERY & RESCUE LTD

J & A RECOVERY & RESCUE LTD (REGISTERED NUMBER: 09348640)

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


J & A RECOVERY & RESCUE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Ms C S Bugden





SECRETARY: Ms C S Bugden





REGISTERED OFFICE: Unit 4, Jardine House
1C Claremont Road
Teddington
Middlesex
TW11 8DH





REGISTERED NUMBER: 09348640 (England and Wales)





ACCOUNTANTS: GWAS Limited
Unit 4, Jardine House
1C Claremont Road
Teddington
Middlesex
TW11 8DH

J & A RECOVERY & RESCUE LTD (REGISTERED NUMBER: 09348640)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 436,548 83,138

CURRENT ASSETS
Debtors 5 284,985 238,730
Cash at bank and in hand 163,297 112,642
448,282 351,372
CREDITORS
Amounts falling due within one year 6 350,872 444,068
NET CURRENT ASSETS/(LIABILITIES) 97,410 (92,696 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

533,958

(9,558

)

CREDITORS
Amounts falling due after more than one year 7 310,707 28,315
NET ASSETS/(LIABILITIES) 223,251 (37,873 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 223,249 (37,875 )
223,251 (37,873 )

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 director acknowledges her 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 director and authorised for issue on 26 September 2024 and were signed by:




Ms C S Bugden - Director


J & A RECOVERY & RESCUE LTD (REGISTERED NUMBER: 09348640)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

J & A Recovery & Rescue Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 8 (2022 - 8 ) .

J & A RECOVERY & RESCUE LTD (REGISTERED NUMBER: 09348640)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 220,505
Additions 463,707
At 31 December 2023 684,212
DEPRECIATION
At 1 January 2023 137,367
Charge for year 110,297
At 31 December 2023 247,664
NET BOOK VALUE
At 31 December 2023 436,548
At 31 December 2022 83,138

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 214,638 162,395
Other debtors 70,347 76,335
284,985 238,730

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 10,059 9,797
Hire purchase contracts 65,000 -
Trade creditors 117,752 87,376
Taxation and social security 126,669 237,672
Other creditors 31,392 109,223
350,872 444,068

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 18,207 28,315
Hire purchase contracts 292,500 -
310,707 28,315

Amounts falling due in more than five years:

Repayable by instalments
Hire purchase 32,500 -

J & A RECOVERY & RESCUE LTD (REGISTERED NUMBER: 09348640)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
Ms C S Bugden
Balance outstanding at start of year (77,088 ) (79,689 )
Amounts advanced 46,257 44,101
Amounts repaid - (41,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (30,831 ) (77,088 )