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REGISTERED NUMBER: 11085197 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

JPC Sales Limited

JPC Sales Limited (Registered number: 11085197)






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


JPC Sales Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Mr P Connaughton





REGISTERED OFFICE: Thorn Tree Farm
Busby
North Yorkshire
TS9 5LB





REGISTERED NUMBER: 11085197 (England and Wales)





ACCOUNTANTS: JBC Accountants Limited
Chartered Accountants
3B Lockheed Court
Preston Farm
Stockton on Tees
TS18 3SH

JPC Sales Limited (Registered number: 11085197)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,170 1,560

CURRENT ASSETS
Debtors 5 14,726 6,663
Cash in hand 48 48
14,774 6,711
CREDITORS
Amounts falling due within one year 6 10,009 7,531
NET CURRENT ASSETS/(LIABILITIES) 4,765 (820 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,935

740

CREDITORS
Amounts falling due after more than one
year

7

3,240

4,512
NET ASSETS/(LIABILITIES) 2,695 (3,772 )

RESERVES
Income and expenditure account 2,695 (3,772 )
2,695 (3,772 )

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 surplus or deficit 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.

JPC Sales Limited (Registered number: 11085197)

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 September 2024 and were signed by:





Mr P Connaughton - Director


JPC Sales Limited (Registered number: 11085197)

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

1. STATUTORY INFORMATION

JPC Sales Limited is a private company, limited by guarantee , 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 - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 2,309
DEPRECIATION
At 1 January 2023 749
Charge for year 390
At 31 December 2023 1,139
NET BOOK VALUE
At 31 December 2023 1,170
At 31 December 2022 1,560

JPC Sales Limited (Registered number: 11085197)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 3,897
Amounts owed by group undertakings 11,788 390
Other debtors 2,938 2,376
14,726 6,663

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,849 3,822
Trade creditors - 1,072
Taxation and social security 1,483 -
Other creditors 2,677 2,637
10,009 7,531

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 3,240 4,512