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REGISTERED NUMBER: 12489719 (England and Wales)

























Unaudited Financial Statements for the Year Ended 29 February 2024

for

Jonathan Borrill Ltd

Jonathan Borrill Ltd (Registered number: 12489719)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Jonathan Borrill Ltd

Company Information
for the Year Ended 29 February 2024







DIRECTOR: J Borrill





REGISTERED OFFICE: The OrthTeam Centre, Ohm Building
Didsbury Technology Park
168 Barlow Moor Road
Manchester
M20 0AF





REGISTERED NUMBER: 12489719 (England and Wales)





ACCOUNTANTS: IN Accountancy Limited
2 Station View
Bramhall Moor Lane
Hazel Grove
Stockport
Cheshire
SK7 5ER

Jonathan Borrill Ltd (Registered number: 12489719)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 120,000 -

CURRENT ASSETS
Debtors 5 10,607 29,739
Cash at bank 45,321 158,851
55,928 188,590
CREDITORS
Amounts falling due within one year 6 21,331 34,435
NET CURRENT ASSETS 34,597 154,155
TOTAL ASSETS LESS CURRENT LIABILITIES 154,597 154,155

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 154,497 154,055
SHAREHOLDERS' FUNDS 154,597 154,155

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 November 2024 and were signed by:





J Borrill - Director


Jonathan Borrill Ltd (Registered number: 12489719)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Jonathan Borrill 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments
Investments are valued at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Jonathan Borrill Ltd (Registered number: 12489719)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 120,000
At 29 February 2024 120,000
NET BOOK VALUE
At 29 February 2024 120,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 3,867 29,739
Other debtors 6,740 -
10,607 29,739

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade creditors 589 1,173
Taxation and social security 11,663 23,054
Other creditors 9,079 10,208
21,331 34,435

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 29 February 2024, the director owed the company £4,438 (2023: £1,129 owed to the director). The loan is repayable on demand and no interest has been charged.

8. ULTIMATE CONTROLLING PARTY

The controlling party is J Borrill.