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REGISTERED NUMBER: 04221479 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

CJSB Limited

CJSB Limited (Registered number: 04221479)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 9

CJSB Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: C G Spencer-Brown
Mrs C J Spencer-Brown





SECRETARY: Mrs C J Spencer-Brown





REGISTERED OFFICE: Unit 6
Stenders Business Centre
Mitcheldene
Gloucestershire
GL17 0JE





REGISTERED NUMBER: 04221479 (England and Wales)





ACCOUNTANTS: Roche & Co
64 Orton Lane
Wombourne
Wolverhampton
West Midlands
WV5 9AW

CJSB Limited (Registered number: 04221479)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 70,333 60,333
Tangible assets 5 92,884 68,881
163,217 129,214

CURRENT ASSETS
Stocks 6,139 30,645
Debtors 6 107,824 50,675
Cash at bank and in hand 2,115 2,325
116,078 83,645
CREDITORS
Amounts falling due within one year 7 189,358 163,824
NET CURRENT LIABILITIES (73,280 ) (80,179 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

89,937

49,035

CREDITORS
Amounts falling due after more than
one year

8

41,375

47,134
NET ASSETS 48,562 1,901

CAPITAL AND RESERVES
Called up share capital 1,010 1,010
Retained earnings 47,552 891
48,562 1,901

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.

CJSB Limited (Registered number: 04221479)

Balance Sheet - continued
31 December 2023


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 25 September 2024 and were signed on its behalf by:




C G Spencer-Brown - Director



Mrs C J Spencer-Brown - Director


CJSB Limited (Registered number: 04221479)

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

1. STATUTORY INFORMATION

CJSB 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise area licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


CJSB Limited (Registered number: 04221479)

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

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 January 2023 44,000 88,333 132,333
Additions - 20,000 20,000
At 31 December 2023 44,000 108,333 152,333
AMORTISATION
At 1 January 2023 44,000 28,000 72,000
Charge for year - 10,000 10,000
At 31 December 2023 44,000 38,000 82,000
NET BOOK VALUE
At 31 December 2023 - 70,333 70,333
At 31 December 2022 - 60,333 60,333

CJSB Limited (Registered number: 04221479)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 231,892
Additions 55,644
At 31 December 2023 287,536
DEPRECIATION
At 1 January 2023 163,011
Charge for year 31,641
At 31 December 2023 194,652
NET BOOK VALUE
At 31 December 2023 92,884
At 31 December 2022 68,881

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 72,406
DEPRECIATION
At 1 January 2023 52,530
Charge for year 4,337
At 31 December 2023 56,867
NET BOOK VALUE
At 31 December 2023 15,539
At 31 December 2022 19,876

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Debtors 107,824 50,675

CJSB Limited (Registered number: 04221479)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 22,574 18,140
Hire purchase contracts 17,843 11,408
Trade creditors 18,620 44,062
Taxation and social security 46,685 24,412
Other creditors 83,636 65,802
189,358 163,824

Creditors include amounts due to directors with no fixed date of repayment £65,837 (2022 - £52,386)

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 32,019 41,127
Hire purchase contracts 9,356 6,007
41,375 47,134

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.12.23 31.12.22
£    £   
C G Spencer-Brown
Balance outstanding at start of year 26,193 1,919
Amounts repaid 6,725 24,274
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 32,918 26,193

Mrs C J Spencer-Brown
Balance outstanding at start of year 26,193 1,991
Amounts repaid 6,726 24,202
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 32,919 26,193

10. RELATED PARTY DISCLOSURES

There were no dividends paid in the calendar year 2023 (2022 - £Nil).

CJSB Limited (Registered number: 04221479)

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

11. ULTIMATE CONTROLLING PARTY

The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.

CJSB Limited

Report of the Accountants to the Directors of
CJSB Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 set out on pages three to eleven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Roche & Co
64 Orton Lane
Wombourne
Wolverhampton
West Midlands
WV5 9AW


25 September 2024