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REGISTERED NUMBER: 13508234 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2024

FOR

JO BAREN EYEWEAR LTD

JO BAREN EYEWEAR LTD (REGISTERED NUMBER: 13508234)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JO BAREN EYEWEAR LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTORS: Mrs J Baren
A M Baren





REGISTERED OFFICE: 58 Lodge Drive
Culcheth
Warrington
Cheshire
WA3 4ER





REGISTERED NUMBER: 13508234 (England and Wales)





ACCOUNTANTS: Hunter Healey Limited
Abacus House
450 Warrington Road
Culcheth
Warrington
Cheshire
WA3 5QX

JO BAREN EYEWEAR LTD (REGISTERED NUMBER: 13508234)

BALANCE SHEET
31ST JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,438 12,925

CURRENT ASSETS
Stocks 31,207 30,678
Debtors 5 6,158 4,989
Cash at bank 107,052 97,843
144,417 133,510
CREDITORS
Amounts falling due within one year 6 40,837 80,826
NET CURRENT ASSETS 103,580 52,684
TOTAL ASSETS LESS CURRENT
LIABILITIES

113,018

65,609

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 112,918 65,509
113,018 65,609

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

JO BAREN EYEWEAR LTD (REGISTERED NUMBER: 13508234)

BALANCE SHEET - continued
31ST JULY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31st October 2024 and were signed on its behalf by:





Mrs J Baren - Director


JO BAREN EYEWEAR LTD (REGISTERED NUMBER: 13508234)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

Jo Baren Eyewear 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.

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 etc - 33% on cost and 25% on 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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

JO BAREN EYEWEAR LTD (REGISTERED NUMBER: 13508234)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2023 23,563
Additions 325
At 31st July 2024 23,888
DEPRECIATION
At 1st August 2023 10,638
Charge for year 3,812
At 31st July 2024 14,450
NET BOOK VALUE
At 31st July 2024 9,438
At 31st July 2023 12,925

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade debtors 6,158 4,989

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade creditors 7,518 3,892
Taxation and social security 15,023 12,657
Other creditors 18,296 64,277
40,837 80,826