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REGISTERED NUMBER: 09374202 (England and Wales)















Unaudited Financial Statements

for the Period 1st February 2023 to 31st March 2024

for

Jonathan Lord Limited

Jonathan Lord Limited (Registered number: 09374202)






Contents of the Financial Statements
for the Period 1st February 2023 to 31st March 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Jonathan Lord Limited (Registered number: 09374202)

Balance Sheet
31st March 2024

31.3.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,494 4,648

CURRENT ASSETS
Debtors 5 18,050 210,474
Cash at bank 457,091 79,935
475,141 290,409
CREDITORS
Amounts falling due within one year 6 64,800 40,590
NET CURRENT ASSETS 410,341 249,819
TOTAL ASSETS LESS CURRENT
LIABILITIES

416,835

254,467

PROVISIONS FOR LIABILITIES 1,234 1,116
NET ASSETS 415,601 253,351

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 415,501 253,251
SHAREHOLDERS' FUNDS 415,601 253,351

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th October 2024 and were signed on its behalf by:





Dr J A D Lord - Director


Jonathan Lord Limited (Registered number: 09374202)

Notes to the Financial Statements
for the Period 1st February 2023 to 31st March 2024

1. COMPANY INFORMATION

Jonathan Lord Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09374202

Registered office: The Lexicon
Mount Street
Manchester
M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue from the provision of professional services is recognised on delivery of the service.

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

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Jonathan Lord Limited (Registered number: 09374202)

Notes to the Financial Statements - continued
for the Period 1st February 2023 to 31st March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1st February 2023 9,840
Additions 4,105
At 31st March 2024 13,945
DEPRECIATION
At 1st February 2023 5,192
Charge for period 2,259
At 31st March 2024 7,451
NET BOOK VALUE
At 31st March 2024 6,494
At 31st January 2023 4,648

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.1.23
£    £   
Trade debtors 18,050 10,474
Other debtors - 200,000
18,050 210,474

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.1.23
£    £   
Corporation Tax 61,106 37,402
Directors' current accounts 540 288
Accrued expenses 3,154 2,900
64,800 40,590

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.1.23
value: £    £   
60 Ordinary A £1 60 60
40 Ordinary B £1 40 40
100 100

Jonathan Lord Limited (Registered number: 09374202)

Notes to the Financial Statements - continued
for the Period 1st February 2023 to 31st March 2024

7. CALLED UP SHARE CAPITAL - continued

The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A and B Shares rank pari passu in respect of dividend and capital distribution rights.

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31st March 2024 and the year ended 31st January 2023:

31.3.24 31.1.23
£    £   
Mrs S H Lord
Balance outstanding at start of period (288 ) (510 )
Amounts advanced 46,612 74,425
Amounts repaid (46,864 ) (74,203 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (540 ) (288 )

9. CONTROL

The ultimate controlling party is Dr Lord by virtue of holding 100% of the voting share capital.