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REGISTERED NUMBER: 01360228 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

John S. Feather Limited

John S. Feather Limited (Registered number: 01360228)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 5

Chartered Accountants' Report 9

John S. Feather Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: J S Feather
Mrs G Feather





SECRETARY: Mrs G Feather





REGISTERED OFFICE: Cherry Street Works
Dalton Lane
Keighley
West Yorkshire
BD21 4JX





REGISTERED NUMBER: 01360228 (England and Wales)





ACCOUNTANTS: Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
BD21 3DS

John S. Feather Limited (Registered number: 01360228)

Statement of Financial Position
30 June 2024

30.6.24 30.6.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 101,041 75,193
101,041 75,193

CURRENT ASSETS
Stocks 3,750 4,500
Debtors 6 77,735 64,173
Cash at bank 227,957 271,585
309,442 340,258
CREDITORS
Amounts falling due within one year 7 (74,156 ) (96,080 )
NET CURRENT ASSETS 235,286 244,178
TOTAL ASSETS LESS CURRENT
LIABILITIES

336,327

319,371

CREDITORS
Amounts falling due after more than one
year

8

(2,250

)

-

PROVISIONS FOR LIABILITIES 9 (24,487 ) (17,976 )
NET ASSETS 309,590 301,395

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 309,490 301,295
SHAREHOLDERS' FUNDS 309,590 301,395

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

John S. Feather Limited (Registered number: 01360228)

Statement of Financial Position - continued
30 June 2024


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.

John S. Feather Limited (Registered number: 01360228)

Statement of Financial Position - continued
30 June 2024



The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2024 and were signed on its behalf by:





J S Feather - Director


John S. Feather Limited (Registered number: 01360228)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

John S. Feather Limited 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.

Turnover
Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, has now been fully amortised.


Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Government grants
£4,500 was received from Bradford Council on the 18th March 2024 as part of a government grant.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.


John S. Feather Limited (Registered number: 01360228)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 10,000
AMORTISATION
At 1 July 2023
and 30 June 2024 10,000
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

John S. Feather Limited (Registered number: 01360228)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 195,225 7,420 140,468 3,529 346,642
Additions 4,872 112 53,209 668 58,861
Disposals - - (82,482 ) - (82,482 )
At 30 June 2024 200,097 7,532 111,195 4,197 323,021
DEPRECIATION
At 1 July 2023 166,501 6,456 95,742 2,750 271,449
Charge for year 5,039 161 21,563 217 26,980
Eliminated on disposal - - (76,449 ) - (76,449 )
At 30 June 2024 171,540 6,617 40,856 2,967 221,980
NET BOOK VALUE
At 30 June 2024 28,557 915 70,339 1,230 101,041
At 30 June 2023 28,724 964 44,726 779 75,193

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 74,882 61,194
Prepayments 2,853 2,979
77,735 64,173

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 6,914 11,206
Tax 10,781 25,398
Social security and other taxes 28,068 29,466
Other creditors 284 -
Directors' current accounts 24,766 28,001
Accrued expenses 2,218 2,009
Deferred government grants 1,125 -
74,156 96,080

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Deferred government grants 2,250 -

John S. Feather Limited (Registered number: 01360228)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

9. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 24,487 17,976

Deferred
tax
£   
Balance at 1 July 2023 17,976
Provided during year 6,511
Balance at 30 June 2024 24,487

10. RELATED PARTY DISCLOSURES

The company rented premises during the year from Mr J S Feather. The rent paid during the period was £12,000 (2023 - £12,000), no formal lease exists in relation to this transaction.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
John S. Feather Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of John S. Feather Limited for the year ended 30 June 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of John S. Feather Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of John S. Feather Limited and state those matters that we have agreed to state to the Board of Directors of John S. Feather Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John S. Feather Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that John S. Feather Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of John S. Feather Limited. You consider that John S. Feather Limited 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 financial statements of John S. Feather Limited. 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 financial statements.






Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
BD21 3DS


25 November 2024