IRIS Accounts Production v24.3.0.553 12293141 director 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh122931412023-06-30122931412024-06-30122931412023-07-012024-06-30122931412022-06-30122931412022-07-012023-06-30122931412023-06-3012293141ns15:EnglandWales2023-07-012024-06-3012293141ns14:PoundSterling2023-07-012024-06-3012293141ns10:Director12023-07-012024-06-3012293141ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3012293141ns10:SmallEntities2023-07-012024-06-3012293141ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3012293141ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3012293141ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3012293141ns10:FullAccounts2023-07-012024-06-3012293141ns10:RegisteredOffice2023-07-012024-06-3012293141ns5:CurrentFinancialInstruments2024-06-3012293141ns5:CurrentFinancialInstruments2023-06-3012293141ns5:ShareCapital2024-06-3012293141ns5:ShareCapital2023-06-3012293141ns5:RetainedEarningsAccumulatedLosses2024-06-3012293141ns5:RetainedEarningsAccumulatedLosses2023-06-3012293141ns5:PlantMachinery2023-07-012024-06-3012293141ns5:PlantMachinery2023-06-3012293141ns5:PlantMachinery2024-06-3012293141ns5:PlantMachinery2023-06-3012293141ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3012293141ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-30
REGISTERED NUMBER: 12293141 (England and Wales)










Financial Statements

for the Year Ended 30th June 2024

for

J West Developments Ltd

J West Developments Ltd (Registered number: 12293141)






Contents of the Financial Statements
for the Year Ended 30th June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J West Developments Ltd

Company Information
for the Year Ended 30th June 2024







DIRECTOR: J H West





REGISTERED OFFICE: The Office House
Great Barrington
Burford
OX18 4UR





REGISTERED NUMBER: 12293141 (England and Wales)





ACCOUNTANTS: Woodward Hale
Chartered Accountants
38 Dollar Street
Cirencester
Gloucestershire
GL7 2AN

J West Developments Ltd (Registered number: 12293141)

Balance Sheet
30th June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,084 3,573

CURRENT ASSETS
Debtors 5 - 5,886
Cash at bank 263,812 921,932
263,812 927,818
CREDITORS
Amounts falling due within one year 6 129,006 800,834
NET CURRENT ASSETS 134,806 126,984
TOTAL ASSETS LESS CURRENT
LIABILITIES

139,890

130,557

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 139,888 130,555
139,890 130,557

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 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.

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 14th October 2024 and were signed by:





J H West - Director


J West Developments Ltd (Registered number: 12293141)

Notes to the Financial Statements
for the Year Ended 30th June 2024

1. STATUTORY INFORMATION

J West Developments Ltd 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.

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 - 20% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

J West Developments Ltd (Registered number: 12293141)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st July 2023 8,069
Additions 2,781
At 30th June 2024 10,850
DEPRECIATION
At 1st July 2023 4,496
Charge for year 1,270
At 30th June 2024 5,766
NET BOOK VALUE
At 30th June 2024 5,084
At 30th June 2023 3,573

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 5,886

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 1,918 34,934
Other creditors 127,088 765,900
129,006 800,834