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Registered Number: 02891005
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 March 2024

for

JUST GOOD HYGIENE LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 177,338    107,015 
177,338    107,015 
Current assets      
Stocks 4 15,638    13,651 
Debtors 5 313,514    294,490 
Cash at bank and in hand 206,367    187,685 
535,519    495,826 
Creditors: amount falling due within one year 6 (209,128)   (194,389)
Net current assets 326,391    301,437 
 
Total assets less current liabilities 503,729    408,452 
Creditors: amount falling due after more than one year 7 (183,084)   (171,611)
Provisions for liabilities 8 (41,884)   (17,882)
Net assets 278,761    218,959 
 

Capital and reserves
     
Called up share capital 9 150    150 
Profit and loss account 278,611    218,809 
Shareholders' funds 278,761    218,959 
 


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 financial statements were approved by the board of directors on 25 October 2024 and were signed on its behalf by:


-------------------------------
A Rowland
Director
1
General Information
Just Good Hygiene Limited is a private company, limited by shares, registered in England and Wales, registration number 02891005, registration address Crosby Court, 28 George Street, Birmingham, West Midlands , B3 1QG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
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:
Motor Vehicles 25% Reducing Balance
Plant and Machinery 15% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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.
Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses.
Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 27 (2023 : 24).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2023 29,826    139,074    4,949    13,667    187,516 
Additions 886    130,178      878    131,942 
Disposals   (51,500)       (51,500)
At 31 March 2024 30,712    217,752    4,949    14,545    267,958 
Depreciation
At 01 April 2023 15,182    54,162    3,616    7,541    80,501 
Charge for year 2,326    31,696    200    1,743    35,965 
On disposals   (25,846)       (25,846)
At 31 March 2024 17,508    60,012    3,816    9,284    90,620 
Net book values
Closing balance as at 31 March 2024 13,204    157,740    1,133    5,261    177,338 
Opening balance as at 01 April 2023 14,644    84,912    1,333    6,126    107,015 

The net book value of Motor Vehicles includes £ 108,886 (2023 £52,096) in respect of assets leased under finance leases or hire purchase contracts.

4.

Stocks

2024
£
  2023
£
Work in Progress 15,638    13,651 
15,638    13,651 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 315,488    294,144 
Other Debtors (1,974)   346 
313,514    294,490 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 23,421    21,545 
Taxation and Social Security 151,217    137,309 
Obligations under HP/Financial Leases 29,798    25,967 
Other Creditors 4,692    9,568 
209,128    194,389 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Obligations under HP/Financial Leases 35,865    22,470 
Other Creditors 147,219    149,141 
183,084    171,611 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 41,884    17,882 
41,884    17,882 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
150 Ordinary shares of £1.00 each 150    150 
150    150 

2