Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31112023-04-01falseNo description of principal activityfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08912424 2023-04-01 2024-03-31 08912424 2022-04-01 2023-03-31 08912424 2024-03-31 08912424 2023-03-31 08912424 c:Director1 2023-04-01 2024-03-31 08912424 d:MotorVehicles 2023-04-01 2024-03-31 08912424 d:MotorVehicles 2024-03-31 08912424 d:MotorVehicles 2023-03-31 08912424 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08912424 d:CurrentFinancialInstruments 2024-03-31 08912424 d:CurrentFinancialInstruments 2023-03-31 08912424 d:Non-currentFinancialInstruments 2024-03-31 08912424 d:Non-currentFinancialInstruments 2023-03-31 08912424 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08912424 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08912424 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 08912424 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 08912424 d:ShareCapital 2024-03-31 08912424 d:ShareCapital 2023-03-31 08912424 d:RetainedEarningsAccumulatedLosses 2024-03-31 08912424 d:RetainedEarningsAccumulatedLosses 2023-03-31 08912424 c:FRS102 2023-04-01 2024-03-31 08912424 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08912424 c:FullAccounts 2023-04-01 2024-03-31 08912424 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08912424 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 08912424 d:HirePurchaseContracts d:WithinOneYear 2023-03-31 08912424 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 08912424 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-03-31 08912424 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 08912424







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


JDH INTERIORS LIMITED






































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JDH INTERIORS LIMITED
REGISTERED NUMBER:08912424



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
16,462
2,919

  
16,462
2,919

Current assets
  

Debtors: amounts falling due within one year
 5 
6,506
10,710

Cash at bank and in hand
  
43,487
58,008

  
49,993
68,718

Creditors: amounts falling due within one year
 6 
(46,461)
(67,212)

Net current assets
  
 
 
3,532
 
 
1,506

Total assets less current liabilities
  
19,994
4,425

Creditors: amounts falling due after more than one year
 7 
(15,484)
(4,333)

  

Net assets
  
4,510
92


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
4,509
91

  
4,510
92


Page 1

 


JDH INTERIORS LIMITED
REGISTERED NUMBER:08912424


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
D E Howatson
Director

Date: 16 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


JDH INTERIORS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

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

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 


JDH INTERIORS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 


JDH INTERIORS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 April 2023
16,819


Additions
18,995


Disposals
(16,819)



At 31 March 2024

18,995



Depreciation


At 1 April 2023
13,900


Charge for the year on owned assets
2,533


Disposals
(13,900)



At 31 March 2024

2,533



Net book value



At 31 March 2024
16,462



At 31 March 2023
2,919


5.


Debtors

2024
2023
£
£


Trade debtors
3,388
9,735

Other debtors
2,938
725

Prepayments and accrued income
180
250

6,506
10,710


Page 5

 


JDH INTERIORS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
2,000
3,602

Trade creditors
8,167
9,762

Corporation tax
-
5,327

Other taxation and social security
2,850
1,828

Obligations under finance lease and hire purchase contracts
3,849
-

Other creditors
22,334
40,304

Accruals and deferred income
7,261
6,389

46,461
67,212



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
2,333
4,333

Net obligations under finance leases and hire purchase contracts
13,151
-

15,484
4,333



8.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
3,849
-

Between 1-5 years
13,151
-

17,000
-


9.


Related party transactions

At the balance sheet date the company owed £22,334 (2023: £39,245) to the director. The balance can be found within creditors due within one year. No interest is being charged on this loan.

 
Page 6