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Registered Number: 08522059
England and Wales

 

 

 

JOHAL BROTHERS HALIFAX LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
McMillan & Kelly Ltd
30 June 2024



....................................................

McMillan & Kelly Ltd

Tower Court Oakdale Road
Clifton Moor
YO30 4XL
08 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 250,000    250,000 
Tangible fixed assets 4 144,858    77,988 
394,858    327,988 
Current assets      
Stocks 126,076    120,510 
Cash at bank and in hand 37,134    55,685 
163,210    176,195 
Creditors: amount falling due within one year (124,392)   (77,417)
Net current assets 38,818    98,778 
 
Total assets less current liabilities 433,676    426,766 
Creditors: amount falling due after more than one year (236,685)   (257,680)
Net assets 196,991    169,086 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 196,891    168,986 
Shareholders' funds 196,991    169,086 
 


For the year ended 30 June 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 08 November 2024 and were signed on its behalf by:


-------------------------------
Harjuinder Singh Johal
Director
2
General Information
JOHAL BROTHERS HALIFAX LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08522059, registration address 16-18, Wheatley Lane, HALIFAX, West Yorkshire, HX3 5EU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Plant and Machinery 20 Reducing Balance
Motor Vehicles 20 Reducing Balance
Fixtures and Fittings 20 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 10).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023 250,000    250,000 
Additions  
Disposals  
At 30 June 2024 250,000    250,000 
Net book values
At 30 June 2024 250,000    250,000 
At 30 June 2023 250,000    250,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 July 2023 46,271    81,653    89,359    217,283 
Additions   81,653      81,653 
Disposals      
At 30 June 2024 46,271    163,306    89,359    298,936 
Depreciation
At 01 July 2023 33,918    34,327    71,050    139,295 
Charge for year 2,471    8,650    3,662    14,783 
On disposals      
At 30 June 2024 36,389    42,977    74,712    154,078 
Net book values
Closing balance as at 30 June 2024 9,882    120,329    14,647    144,858 
Opening balance as at 01 July 2023 12,353    47,326    18,309    77,988 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Class A shares of £1.00 each  
 

3