2023-03-012024-02-282024-02-28false10305118Josh Angell 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Josh Angell Ltd

Registered Number
10305118
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2024

Josh Angell Ltd
Company Information
for the period from 1 March 2023 to 28 February 2024

Directors

Joshua B Angell
Rosemary Angell

Registered Address

Ty Helyg
Graigfechan
Ruthin
LL15 2EU

Registered Number

10305118 (England and Wales)
Josh Angell Ltd
Balance Sheet as at
28 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,46115,916
3,46115,916
Current assets
Debtors20,47645,070
Cash at bank and on hand8653,253
21,34148,323
Creditors amounts falling due within one year4(4,934)(21,157)
Net current assets (liabilities)16,40727,166
Total assets less current liabilities19,86843,082
Provisions for liabilities5(658)(3,108)
Net assets19,21039,974
Capital and reserves
Called up share capital100100
Profit and loss account19,11039,874
Shareholders' funds19,21039,974
The financial statements were approved and authorised for issue by the Board of Directors on 18 November 2024, and are signed on its behalf by:
Joshua B Angell
Director
Registered Company No. 10305118
Josh Angell Ltd
Notes to the Financial Statements
for the period ended 28 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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 policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Vehicles25
Office Equipment33
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Government grants or assistance
Government Revenue grants are recognised in the period in which they are received. Any directly attributable expenses are recognised in the same period as the income to which they relate. They are not offset but recognised separately within the financial statements.
2.Average number of employees

20242023
Average number of employees during the year01
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 March 2327,55124,04251,593
Disposals(27,551)-(27,551)
At 28 February 24-24,04224,042
Depreciation and impairment
At 01 March 2317,01918,65835,677
Charge for year-1,9231,923
On disposals(17,019)-(17,019)
At 28 February 24-20,58120,581
Net book value
At 28 February 24-3,4613,461
At 28 February 2310,5325,38415,916
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security4,9347,723
Finance lease and HP contracts-13,434
Total4,93421,157
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)6583,108
Total6583,108
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Joshua B Angell42,37713,52742,50013,404
42,37713,52742,50013,404
These monies are repayable within nine months and have been advanced to enable the Director to carry out their duties. They are unsecured and interest free.