2023-04-012024-03-312024-03-31false11560225JJ and Little Dots Ltd2024-10-16iso4217:GBPxbrli:pure115602252023-04-01115602252024-03-31115602252023-04-012024-03-31115602252022-04-01115602252023-03-31115602252022-04-012023-03-3111560225bus:SmallEntities2023-04-012024-03-3111560225bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3111560225bus:FullAccounts2023-04-012024-03-3111560225bus:PrivateLimitedCompanyLtd2023-04-012024-03-3111560225core:WithinOneYear2024-03-3111560225core:AfterOneYear2024-03-3111560225core:WithinOneYear2023-03-3111560225core:AfterOneYear2023-03-3111560225core:ShareCapital2024-03-3111560225core:SharePremium2024-03-3111560225core:RevaluationReserve2024-03-3111560225core:OtherReservesSubtotal2024-03-3111560225core:RetainedEarningsAccumulatedLosses2024-03-3111560225core:ShareCapital2023-03-3111560225core:SharePremium2023-03-3111560225core:RevaluationReserve2023-03-3111560225core:OtherReservesSubtotal2023-03-3111560225core:RetainedEarningsAccumulatedLosses2023-03-3111560225core:LandBuildings2024-03-3111560225core:PlantMachinery2024-03-3111560225core:Vehicles2024-03-3111560225core:FurnitureFittings2024-03-3111560225core:OfficeEquipment2024-03-3111560225core:NetGoodwill2024-03-3111560225core:IntangibleAssetsOtherThanGoodwill2024-03-3111560225core:ListedExchangeTraded2024-03-3111560225core:UnlistedNon-exchangeTraded2024-03-3111560225core:LandBuildings2023-03-3111560225core:PlantMachinery2023-03-3111560225core:Vehicles2023-03-3111560225core:FurnitureFittings2023-03-3111560225core:OfficeEquipment2023-03-3111560225core:NetGoodwill2023-03-3111560225core:IntangibleAssetsOtherThanGoodwill2023-03-3111560225core:ListedExchangeTraded2023-03-3111560225core:UnlistedNon-exchangeTraded2023-03-3111560225core:LandBuildings2023-04-012024-03-3111560225core:PlantMachinery2023-04-012024-03-3111560225core:Vehicles2023-04-012024-03-3111560225core:FurnitureFittings2023-04-012024-03-3111560225core:OfficeEquipment2023-04-012024-03-3111560225core:NetGoodwill2023-04-012024-03-3111560225core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3111560225core:ListedExchangeTraded2023-04-012024-03-3111560225core:UnlistedNon-exchangeTraded2023-04-012024-03-3111560225core:MoreThanFiveYears2023-04-012024-03-3111560225core:Non-currentFinancialInstruments2024-03-3111560225core:Non-currentFinancialInstruments2023-03-3111560225dpl:CostSales2023-04-012024-03-3111560225dpl:DistributionCosts2023-04-012024-03-3111560225core:LandBuildings2023-04-012024-03-3111560225core:PlantMachinery2023-04-012024-03-3111560225core:Vehicles2023-04-012024-03-3111560225core:FurnitureFittings2023-04-012024-03-3111560225core:OfficeEquipment2023-04-012024-03-3111560225dpl:AdministrativeExpenses2023-04-012024-03-3111560225core:NetGoodwill2023-04-012024-03-3111560225core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3111560225dpl:GroupUndertakings2023-04-012024-03-3111560225dpl:ParticipatingInterests2023-04-012024-03-3111560225dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3111560225core:ListedExchangeTraded2023-04-012024-03-3111560225dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3111560225core:UnlistedNon-exchangeTraded2023-04-012024-03-3111560225dpl:CostSales2022-04-012023-03-3111560225dpl:DistributionCosts2022-04-012023-03-3111560225core:LandBuildings2022-04-012023-03-3111560225core:PlantMachinery2022-04-012023-03-3111560225core:Vehicles2022-04-012023-03-3111560225core:FurnitureFittings2022-04-012023-03-3111560225core:OfficeEquipment2022-04-012023-03-3111560225dpl:AdministrativeExpenses2022-04-012023-03-3111560225core:NetGoodwill2022-04-012023-03-3111560225core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3111560225dpl:GroupUndertakings2022-04-012023-03-3111560225dpl:ParticipatingInterests2022-04-012023-03-3111560225dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3111560225core:ListedExchangeTraded2022-04-012023-03-3111560225dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3111560225core:UnlistedNon-exchangeTraded2022-04-012023-03-3111560225core:NetGoodwill2024-03-3111560225core:IntangibleAssetsOtherThanGoodwill2024-03-3111560225core:LandBuildings2024-03-3111560225core:PlantMachinery2024-03-3111560225core:Vehicles2024-03-3111560225core:FurnitureFittings2024-03-3111560225core:OfficeEquipment2024-03-3111560225core:AfterOneYear2024-03-3111560225core:WithinOneYear2024-03-3111560225core:ListedExchangeTraded2024-03-3111560225core:UnlistedNon-exchangeTraded2024-03-3111560225core:ShareCapital2024-03-3111560225core:SharePremium2024-03-3111560225core:RevaluationReserve2024-03-3111560225core:OtherReservesSubtotal2024-03-3111560225core:RetainedEarningsAccumulatedLosses2024-03-3111560225core:NetGoodwill2023-03-3111560225core:IntangibleAssetsOtherThanGoodwill2023-03-3111560225core:LandBuildings2023-03-3111560225core:PlantMachinery2023-03-3111560225core:Vehicles2023-03-3111560225core:FurnitureFittings2023-03-3111560225core:OfficeEquipment2023-03-3111560225core:AfterOneYear2023-03-3111560225core:WithinOneYear2023-03-3111560225core:ListedExchange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JJ and Little Dots Ltd

Registered Number
11560225
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

JJ and Little Dots Ltd
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Ms K S Barnett
Ms A C Gledhill

Registered Address

16-17 Bridge Street
Hereford
HR4 9DF

Registered Number

11560225 (England and Wales)
JJ and Little Dots Ltd
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37,70613,803
7,70613,803
Current assets
Stocks43,9714,500
Debtors33,64826,598
Cash at bank and on hand5265,070
38,14536,168
Creditors amounts falling due within one year5(63,085)(69,945)
Net current assets (liabilities)(24,940)(33,777)
Total assets less current liabilities(17,234)(19,974)
Creditors amounts falling due after one year6(3,500)(6,500)
Provisions for liabilities7(810)-
Net assets(21,544)(26,474)
Capital and reserves
Called up share capital22
Profit and loss account(21,546)(26,476)
Shareholders' funds(21,544)(26,474)
The financial statements were approved and authorised for issue by the Board of Directors on 16 October 2024, and are signed on its behalf by:
Ms A C Gledhill
Director
Registered Company No. 11560225
JJ and Little Dots Ltd
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The company is not part of a group.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The accounts have been prepared on the going concern basis which is considered appropriate as the company can continue to trade and meet its day-to-day liabilities with the ongoing support of the directors.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
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. 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 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 period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably. 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.
Employee benefits
The company operates a defined contributions plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
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. Depreciation is provided on the following basis: Office equipment - 15% straight line Plant and machinery - 15% straight line Fixtures and fittings - 15% straight line Leasehold improvements - 15% straight line 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.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Grants are accounted for under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.
2.Average number of employees

20242023
Average number of employees during the year712
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 2387038,55267240,094
Disposals-(200)-(200)
At 31 March 2487038,35267239,894
Depreciation and impairment
At 01 April 2317925,87124126,291
Charge for year1315,7831016,015
On disposals-(118)-(118)
At 31 March 2431031,53634232,188
Net book value
At 31 March 245606,8163307,706
At 31 March 2369112,68143113,803
4.Stocks

2024

2023

££
Raw materials and consumables3,9714,500
Total3,9714,500
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables10,5906,862
Bank borrowings and overdrafts6,06725,965
Taxation and social security22,1369,869
Other creditors22,11320,777
Accrued liabilities and deferred income2,1796,472
Total63,08569,945
Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts3,5006,500
Total3,5006,500
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)810-
Total810-
8.Related party transactions
During the year the company operated loan accounts with the directors of the company. The amount payable to the directors of the company at the year end was £16,101 (2023 - £12,462). These loans are interest free and payable on demand. During the year the company operated a loan with an associated company. The amount owed to the company at the year end was £16,500 (2023 - £17,500). This loan is interest free and payable on demand.