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REGISTERED NUMBER: 00590255 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 December 2023

for

J. Crozier Limited

J. Crozier Limited (Registered number: 00590255)






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


J. Crozier Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: I Crozier





REGISTERED OFFICE: Unit 6, Peartree Works
Bath Road
Langford
Bristol
BS40 5DJ





REGISTERED NUMBER: 00590255 (England and Wales)





ACCOUNTANTS: Underwood Lamb Professional Services Ltd
Ground Floor, The Old Barn
Lady Farm
Chelwood
Bristol
BS39 4NN

J. Crozier Limited (Registered number: 00590255)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 314,212 314,212

CURRENT ASSETS
Debtors 5 820,447 661,063
Cash at bank 83,261 99,221
903,708 760,284
CREDITORS
Amounts falling due within one year 6 480,226 326,013
NET CURRENT ASSETS 423,482 434,271
TOTAL ASSETS LESS CURRENT
LIABILITIES

737,694

748,483

CREDITORS
Amounts falling due after more than one
year

7

5,244

8,946
NET ASSETS 732,450 739,537

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium 8 13,334 13,334
Retained earnings 8 718,116 725,203
SHAREHOLDERS' FUNDS 732,450 739,537

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 his 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.

J. Crozier Limited (Registered number: 00590255)

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 director and authorised for issue on 25 September 2024 and were signed by:





I Crozier - Director


J. Crozier Limited (Registered number: 00590255)

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

1. STATUTORY INFORMATION

J. Crozier 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.

Tangible fixed assets
Tangible Assets are stated at cost. A fair valuation could be at 10 years rental giving an increase to shareholders funds.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

J. Crozier Limited (Registered number: 00590255)

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

4. TANGIBLE FIXED ASSETS
Long
leasehold
£   
COST
At 1 January 2023
and 31 December 2023 322,373
DEPRECIATION
At 1 January 2023
and 31 December 2023 8,161
NET BOOK VALUE
At 31 December 2023 314,212
At 31 December 2022 314,212

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 67,284 -
Other debtors 753,163 661,063
820,447 661,063

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 158,158 181,077
Trade creditors 836 7,267
Taxation and social security 27,225 13,813
Other creditors 294,007 123,856
480,226 326,013

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Other creditors 5,244 8,946

8. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 January 2023 725,203 13,334 738,537
Profit for the year 42,913 42,913
Dividends (50,000 ) (50,000 )
At 31 December 2023 718,116 13,334 731,450

J. Crozier Limited (Registered number: 00590255)

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

9. RELATED PARTY DISCLOSURES

As at 31 December 2023 there was a loan debt due from J Crozier (Builder) Ltd in the sum of £753,163. The majority of this loan relates to building land purchased by J Crozier (Builder) Ltd financed by way of bank borrowings secured by J Crozier Ltd. Interest is due to J Crozier Ltd from J Crozier (Builder) Ltd equivalent to that charged on said bank borrowings. The amount of interest accrued to 31.12.23 was £85,765.

10. ULTIMATE CONTROLLING PARTY

The controlling party is I Crozier.