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Registered Number: 08918229
England and Wales

 

 

 

JUST CORNER SHOP LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Temiz Associates Ltd T-A Temiz & Co Accountant
31 March 2024



....................................................
Temiz Associates Ltd T-A Temiz & Co Accountant
Temiz Associates Ltd T-A Temiz & Co Accountant

Chartered Public Finance Accountant
73 High Street
Gillingham
Kent
ME7 1BJ
22 October 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 12,849    15,156 
Tangible fixed assets 4 6,866    9,155 
19,715    24,311 
Current assets      
Stocks 50,000    45,000 
Debtors: amounts falling due within one year 479    (814)
Debtors: amounts falling due after one year 5,750    20,269 
Cash at bank and in hand 41,426    35,955 
97,655    100,410 
Creditors: amount falling due within one year (19,901)   (22,286)
Net current assets 77,754    78,124 
 
Total assets less current liabilities 97,469    102,435 
Creditors: amount falling due after more than one year (35,896)   (41,135)
Net assets 61,573    61,300 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 61,473    61,200 
Shareholders' funds 61,573    61,300 
 


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

Directors' 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 22 October 2024 and were signed on its behalf by:


-------------------------------
Huseyin Hisir
Director
2
General Information
Just Corner Shop Ltd is a private company, limited by shares, registered in England and Wales, registration number 08918229, registration address 73 High Street, Gillingham, Kent, ME7 1BJ. The trading address of the company is 30 - 32 High Street, Gillingham, Kent, ME7 1AZ.

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.
Cost of sales
Cost of products sold includes cost of associated with purchasing inventory and includes handling cost incurred to deliver products to the customer. 
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
The charge for current corporation tax is based on the results for the period year ended 31 March 2024 as adjusted for items which are not taxed or are disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. 
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 14 years.
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:
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees


Average number of employees during the year was 2 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Other   Total
  £   £   £
At 01 April 2023 30,000    3,618    33,618 
Additions    
Disposals    
At 31 March 2024 30,000    3,618    33,618 
Amortisation
At 01 April 2023 18,462      18,462 
Charge for year 2,307      2,307 
On disposals    
At 31 March 2024 20,769      20,769 
Net book values
At 31 March 2024 9,231    3,618    12,849 
At 31 March 2023 11,538    3,618    15,156 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 April 2023 11,500    4,625    16,125 
Additions    
Disposals    
At 31 March 2024 11,500    4,625    16,125 
Depreciation
At 01 April 2023 2,875    4,095    6,970 
Charge for year 2,156    133    2,289 
On disposals    
At 31 March 2024 5,031    4,228    9,259 
Net book values
Closing balance as at 31 March 2024 6,469    397    6,866 
Opening balance as at 01 April 2023 8,625    530    9,155 


5.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
Mr Huseyin Hisir, Mr Yilmaz Boz and Mr Salman Bolat(3,843)5,868 3,843 (5,868)

The company was under the control of Mr Bolat, Mr Boz and Mr Hisir throughout the current period. Included in the creditors is the amount of £3,843 owed to the director (£2023: £5,868 due from the company) . Company paid a dividend of £10,500 (2023:Nill)
3