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Registered Number: 02150925
England and Wales

 

 

 

J.P. STEPHENS & SON (LONDON) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 300,001    300,001 
300,001    300,001 
Current assets      
Debtors 181,622    180,732 
Cash at bank and in hand 41,622    36,133 
223,244    216,865 
Creditors: amount falling due within one year (236,737)   (232,493)
Net current assets (13,493)   (15,628)
 
Total assets less current liabilities 286,508    284,373 
Net assets 286,508    284,373 
 

Capital and reserves
     
Called up share capital 2    2 
Reserves 4 268,237    268,237 
Profit and loss account 18,269    16,134 
Shareholders' funds 286,508    284,373 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 27 November 2024 and were signed by:


-------------------------------
Alan Bernard
Director
1
General Information
J.P. Stephens & Son (London) Limited is a private company, limited by shares, registered in England and Wales, registration number 02150925, registration address 50 Nelson Road, Twickenham, TW2 7AU.

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.
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
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 25 Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Investment properties   Total
  £   £   £
At 01 December 2022 77,377    300,000    377,377 
Additions    
Disposals    
At 30 November 2023 77,377    300,000    377,377 
Depreciation
At 01 December 2022 77,376      77,376 
Charge for year    
On disposals    
At 30 November 2023 77,376      77,376 
Net book values
Closing balance as at 30 November 2023 1    300,000    300,001 
Opening balance as at 01 December 2022 1    300,000    300,001 


4.

Reserves

Particulars   2023
£
  2022
£
Revaluation reserve Balance b/f and c/f 268,237  268,237 
268,237  268,237 

2