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REGISTERED NUMBER: 04431082 (England and Wales)



















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

J S AUKER & SON LIMITED

J S AUKER & SON LIMITED (REGISTERED NUMBER: 04431082)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J S AUKER & SON LIMITED

COMPANY INFORMATION
for the Year Ended 31 MARCH 2024







DIRECTOR: Mr R J Auker



SECRETARY: Mr R J Auker



REGISTERED OFFICE: 260 - 270 Butterfield
Great Marlings
Luton
Bedfordshire
LU2 8DL



BUSINESS ADDRESS: Unit A
Station Road
Flitwick
Bedfordshire
MK45 1JR



REGISTERED NUMBER: 04431082 (England and Wales)



ACCOUNTANTS: Foxley Kingham
Chartered Accountants
260 - 270 Butterfield
Great Marlings
Luton
Bedfordshire
LU2 8DL



BANKERS: Barclays Bank Plc
28 George Street
Luton
Bedfordshire
LU1 2AE

J S AUKER & SON LIMITED (REGISTERED NUMBER: 04431082)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 130,552 132,505

CURRENT ASSETS
Stocks 1,550 1,550
Debtors 5 192,982 214,993
Cash at bank and in hand 129,251 103,820
323,783 320,363
CREDITORS
Amounts falling due within one year 6 146,375 152,655
NET CURRENT ASSETS 177,408 167,708
TOTAL ASSETS LESS CURRENT
LIABILITIES

307,960

300,213

CREDITORS
Amounts falling due after more than one
year

7

(18,209

)

(20,224

)

PROVISIONS FOR LIABILITIES (32,638 ) (24,998 )
NET ASSETS 257,113 254,991

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 257,013 254,891
SHAREHOLDERS' FUNDS 257,113 254,991

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.

J S AUKER & SON LIMITED (REGISTERED NUMBER: 04431082)

BALANCE SHEET - continued
31 MARCH 2024


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 director and authorised for issue on 25 October 2024 and were signed by:





Mr R J Auker - Director


J S AUKER & SON LIMITED (REGISTERED NUMBER: 04431082)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2024

1. STATUTORY INFORMATION

J S Auker & Son 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

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 represents the fair value of consideration received or receivable after any trade discounts and prompt settlement discounts, excluding value added tax.

Tangible fixed assets
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and
accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment- 33% on reducing balance

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

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

Taxation
Taxation for the year 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 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.

J S AUKER & SON LIMITED (REGISTERED NUMBER: 04431082)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 34,274 1,051 400,399 6,594 442,318
Additions - - 41,000 3,500 44,500
Disposals - - (14,150 ) - (14,150 )
At 31 March 2024 34,274 1,051 427,249 10,094 472,668
DEPRECIATION
At 1 April 2023 31,371 923 271,496 6,023 309,813
Charge for year 726 19 41,847 1,343 43,935
Eliminated on disposal - - (11,632 ) - (11,632 )
At 31 March 2024 32,097 942 301,711 7,366 342,116
NET BOOK VALUE
At 31 March 2024 2,177 109 125,538 2,728 130,552
At 31 March 2023 2,903 128 128,903 571 132,505

J S AUKER & SON LIMITED (REGISTERED NUMBER: 04431082)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2023 35,500
Additions 32,000
At 31 March 2024 67,500
DEPRECIATION
At 1 April 2023 8,875
Charge for year 14,656
At 31 March 2024 23,531
NET BOOK VALUE
At 31 March 2024 43,969
At 31 March 2023 26,625

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 185,640 206,566
Prepayments and accrued income 7,342 8,427
192,982 214,993

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,000 5,000
Hire purchase contracts 11,446 5,830
Trade creditors 50,841 52,116
Corporation tax 15,843 13,846
Taxation and social security 10,577 5,068
VAT 47,650 46,266
Director's loan account 304 23,154
Accrued expenses 4,714 1,375
146,375 152,655

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1 - 5 years 3,583 8,583
Hire purchase contracts 14,626 11,641
18,209 20,224

J S AUKER & SON LIMITED (REGISTERED NUMBER: 04431082)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 8,583 13,583
Hire purchase contracts 26,072 17,471
34,655 31,054

The hire purchase contracts are secured against the assets relating to them.

The bounce back loan is guaranteed by the UK government.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
51 Ordinary A shares £1 51 51
49 Ordinary B shares £1 49 49
100 100

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R J Auker.