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Registered Number: 09177023
England and Wales

 

 

 

J AND N ENTERPRISE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
Report to the directors on the preparation of the unaudited statutory accounts of J and N Enterprise Ltd for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J and N Enterprise Ltd for the year ended 31 August 2023 which comprise of 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 company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of J and N Enterprise Ltd, as a body, in accordance with the terms of our engagement letter dated 19 November 2024 Our work has been undertaken solely to prepare for your approval the accounts of J and N Enterprise Ltd and state those matters that we have agreed to state to the Board of Directors of J and N Enterprise Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J and N Enterprise Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that J and N Enterprise Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of J and N Enterprise Ltd. You consider that J and N Enterprise Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of J and N Enterprise Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2023



....................................................
Martin Morrison & Co Limited
Martin Morrison & Co Limited

Unit 43 The Coach House
66-70 Bourne Road
Bexley
DA5 1LU
19 November 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 15,494    23,241 
15,494    23,241 
Current assets      
Debtors 2    2 
Cash at bank and in hand 1,229    4,663 
1,231    4,665 
Creditors: amount falling due within one year (51,716)   (47,643)
Net current assets (50,485)   (42,978)
 
Total assets less current liabilities (34,991)   (19,737)
Creditors: amount falling due after more than one year (26,309)   (39,101)
Net assets (61,300)   (58,838)
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account (61,302)   (58,840)
Shareholders' funds (61,300)   (58,838)
 


For the year ended 31 August 2023 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 profit and loss account 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 19 November 2024 and were signed on its behalf by:


-------------------------------
Joshua Bromwell
Director
2
General Information
J and N Enterprise Ltd is a private company, limited by shares, registered in England and Wales, registration number 09177023, registration address 1B Station Approach, Catford, London, SE6 4RU.

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.
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% Straight Line
Fixtures and Fittings 25% Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 September 2022 30,987    1,220    32,207 
Additions    
Disposals    
At 31 August 2023 30,987    1,220    32,207 
Depreciation
At 01 September 2022 7,747    1,219    8,966 
Charge for year 7,747      7,747 
On disposals    
At 31 August 2023 15,494    1,219    16,713 
Net book values
Closing balance as at 31 August 2023 15,493    1    15,494 
Opening balance as at 01 September 2022 23,240    1    23,241 


3