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Registered Number: 03298451
England and Wales

 

 

 

J.C. WATSON SON & DAUGHTERS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,955    1,628 
1,955    1,628 
Current assets      
Debtors 4 108    562 
Cash at bank and in hand (4,084)   (1,719)
(3,976)   (1,157)
Creditors: amount falling due within one year 5 (3,571)   (1,718)
Net current assets (7,547)   (2,875)
 
Total assets less current liabilities (5,592)   (1,247)
Net assets (5,592)   (1,247)
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account (5,594)   (1,249)
Shareholders' funds (5,592)   (1,247)
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 04 October 2024 and were signed by:


-------------------------------
John Watson
Director
1
General Information
J.C. Watson Son & Daughters Limited is a private company, limited by shares, registered in England and Wales, registration number 03298451, registration address 98 Burley Road, Oakham, Rutland, LE15 6DL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 February 2023 43,942    8,900    52,842 
Additions 816      816 
Disposals    
At 31 January 2024 44,758    8,900    53,658 
Depreciation
At 01 February 2023 42,314    8,900    51,214 
Charge for year 489      489 
On disposals    
At 31 January 2024 42,803    8,900    51,703 
Net book values
Closing balance as at 31 January 2024 1,955      1,955 
Opening balance as at 01 February 2023 1,628      1,628 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors  
Other Debtors 108    562 
108    562 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 242    1,215 
Other Creditors 3,329    503 
3,571    1,718 

2