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REGISTERED NUMBER: 08013174 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Josh Heron Stevens Ltd

Josh Heron Stevens Ltd (Registered number: 08013174)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Josh Heron Stevens Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr F Chiappetta





SECRETARY:





REGISTERED OFFICE: 3rd Floor
207 Regent Street
London
W1B 3HH





REGISTERED NUMBER: 08013174 (England and Wales)





ACCOUNTANTS: Brookstone Accountancy Limited
3rd Floor
207 Regent Street
London
W1B 3HH

Josh Heron Stevens Ltd (Registered number: 08013174)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 831 1,661
Tangible assets 5 11,682 9,654
12,513 11,315

CURRENT ASSETS
Debtors 6 11,795 29,234
Prepayments and accrued income 32,688 12,352
Cash at bank 181,315 170,068
225,798 211,654
CREDITORS
Amounts falling due within one year 7 23,159 48,124
NET CURRENT ASSETS 202,639 163,530
TOTAL ASSETS LESS CURRENT
LIABILITIES

215,152

174,845

PROVISIONS FOR LIABILITIES 2,872 2,316
NET ASSETS 212,280 172,529

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 212,180 172,429
SHAREHOLDERS' FUNDS 212,280 172,529

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 24 October 2024 and were signed by:





Mr F Chiappetta - Director


Josh Heron Stevens Ltd (Registered number: 08013174)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Josh Heron Stevens 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

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 - 25% on cost
Computer equipment - 25% on cost

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

Josh Heron Stevens Ltd (Registered number: 08013174)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 April 2023
and 31 March 2024 4,152
AMORTISATION
At 1 April 2023 2,491
Amortisation for year 830
At 31 March 2024 3,321
NET BOOK VALUE
At 31 March 2024 831
At 31 March 2023 1,661

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2023 39,793 8,262 48,055
Additions 5,322 2,034 7,356
Disposals (5,709 ) - (5,709 )
At 31 March 2024 39,406 10,296 49,702
DEPRECIATION
At 1 April 2023 31,413 6,988 38,401
Charge for year 4,182 1,146 5,328
Eliminated on disposal (5,709 ) - (5,709 )
At 31 March 2024 29,886 8,134 38,020
NET BOOK VALUE
At 31 March 2024 9,520 2,162 11,682
At 31 March 2023 8,380 1,274 9,654

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 11,252 28,578
Other debtors 294 416
VAT 249 240
11,795 29,234

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 8,063 21,267
Tax 9,410 16,624
Social security and other taxes 180 232
Other creditors 637 88
Directors' loan accounts - 2
Accrued expenses 4,869 9,911
23,159 48,124

Josh Heron Stevens Ltd (Registered number: 08013174)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary £1 100 100

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr F Chiappetta.