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REGISTERED NUMBER: 08091770 (England and Wales)












JONATHAN STEFFEN LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






JONATHAN STEFFEN LIMITED (REGISTERED NUMBER: 08091770)






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


JONATHAN STEFFEN LIMITED

COMPANY INFORMATION
for the year ended 31 December 2023







DIRECTOR: J Steffen





REGISTERED OFFICE: Station House
Connaught Road
Brookwood
WOKING
Surrey
GU24 0ER





REGISTERED NUMBER: 08091770 (England and Wales)





ACCOUNTANTS: Shaw Gibbs Limited
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT

JONATHAN STEFFEN LIMITED (REGISTERED NUMBER: 08091770)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 27,282 15,698
Investments 6 1 1
27,283 15,699

CURRENT ASSETS
Debtors 7 22,953 40,321
Cash at bank 818 36,623
23,771 76,944
CREDITORS
Amounts falling due within one year 8 (58,573 ) (77,671 )
NET CURRENT LIABILITIES (34,802 ) (727 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(7,519

)

14,972

CREDITORS
Amounts falling due after more than one
year

9

(36,620

)

(38,589

)
NET LIABILITIES (44,139 ) (23,617 )

CAPITAL AND RESERVES
Called up share capital 10 1 1
Retained earnings 11 (44,140 ) (23,618 )
SHAREHOLDERS' FUNDS (44,139 ) (23,617 )

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.

JONATHAN STEFFEN LIMITED (REGISTERED NUMBER: 08091770)

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 26 September 2024 and were signed by:





J Steffen - Director


JONATHAN STEFFEN LIMITED (REGISTERED NUMBER: 08091770)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Jonathan Steffen 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.

These accounts have been prepared on the going concern basis, on the understanding that the shareholder director will continue to financially support the company during this uncertain period.

Turnover
Turnover represents net invoiced sales from strategic corporate communication consultancy, excluding value added tax. Turnover is recognised by reference to the stage of completion.

Goodwill
Goodwill is the amount paid for the use of the name 'The Corporate Story' and was amortised over 2 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.


JONATHAN STEFFEN LIMITED (REGISTERED NUMBER: 08091770)

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.

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 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 2,000
AMORTISATION
At 1 January 2023
and 31 December 2023 2,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

JONATHAN STEFFEN LIMITED (REGISTERED NUMBER: 08091770)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 1,009 2,255 25,415 9,400 38,079
Additions - 193 28,480 725 29,398
Disposals - - (25,415 ) - (25,415 )
At 31 December 2023 1,009 2,448 28,480 10,125 42,062
DEPRECIATION
At 1 January 2023 769 1,820 12,906 6,886 22,381
Charge for year 60 287 4,863 1,398 6,608
Eliminated on disposal - - (14,209 ) - (14,209 )
At 31 December 2023 829 2,107 3,560 8,284 14,780
NET BOOK VALUE
At 31 December 2023 180 341 24,920 1,841 27,282
At 31 December 2022 240 435 12,509 2,514 15,698

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 1
NET BOOK VALUE
At 31 December 2023 1
At 31 December 2022 1

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 16,174 25,903
Falcon editions limited 535 535
Directors' current accounts 778 9,839
VAT 1,781 359
Deferred tax asset 3,685 3,685
22,953 40,321

JONATHAN STEFFEN LIMITED (REGISTERED NUMBER: 08091770)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 13,788 -
Hire purchase contracts 1,921 5,468
Trade creditors 7,531 6,538
Tax 19,534 33,444
Social security and other taxes 74 74
Credit card - 1,235
Bounce back loan due < 1 year 10,221 10,033
Deferred income 2,354 11,950
Accrued expenses 3,150 8,929
58,573 77,671

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 19,158 10,905
Bounce back loan due > 1 year 17,462 27,684
36,620 38,589

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

11. RESERVES
Retained
earnings
£   

At 1 January 2023 (23,618 )
Profit for the year 34,478
Dividends (55,000 )
At 31 December 2023 (44,140 )

JONATHAN STEFFEN LIMITED (REGISTERED NUMBER: 08091770)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

12. 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:

2023 2022
£    £   
J Steffen
Balance outstanding at start of year 9,839 (70 )
Amounts advanced 9,465 27,861
Amounts repaid (18,526 ) (17,952 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 778 9,839

This balance will be repaid through subsequent dividends within 9 months of the financial year.