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REGISTERED NUMBER: 09238012 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 September 2024

for

J Drewitt & Sons Ltd

J Drewitt & Sons Ltd (Registered number: 09238012)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J Drewitt & Sons Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: S Drewitt
R L Drewitt
L A J Drewitt
J C Drewitt





REGISTERED OFFICE: 35 Philip Road
Wilton
Salisbury
Wiltshire
SP2 0JJ





REGISTERED NUMBER: 09238012 (England and Wales)





ACCOUNTANTS: Ray Bartlett & Co
Accountants & Taxation Consultants
52-54 Winchester Street
Salisbury
Wiltshire
SP1 1HG

J Drewitt & Sons Ltd (Registered number: 09238012)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 72,493 40,680
Investments 6 15,683 15,000
88,176 55,680

CURRENT ASSETS
Debtors 7 25,905 65,149
Cash at bank 210,929 168,511
236,834 233,660
CREDITORS
Amounts falling due within one year 8 53,586 48,115
NET CURRENT ASSETS 183,248 185,545
TOTAL ASSETS LESS CURRENT
LIABILITIES

271,424

241,225

PROVISIONS FOR LIABILITIES 9 18,077 -
NET ASSETS 253,347 241,225

CAPITAL AND RESERVES
Called up share capital 10 5 5
Retained earnings 11 253,342 241,220
SHAREHOLDERS' FUNDS 253,347 241,225

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

J Drewitt & Sons Ltd (Registered number: 09238012)

Balance Sheet - continued
30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2024 and were signed on its behalf by:





J C Drewitt - Director


J Drewitt & Sons Ltd (Registered number: 09238012)

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


1. STATUTORY INFORMATION

J Drewitt & Sons 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

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

J Drewitt & Sons Ltd (Registered number: 09238012)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 40,000
AMORTISATION
At 1 October 2023
and 30 September 2024 40,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Office
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 55,305 - 142,732 14,500 212,537
Additions 48,683 258 - - 48,941
At 30 September 2024 103,988 258 142,732 14,500 261,478
DEPRECIATION
At 1 October 2023 39,898 - 123,254 8,705 171,857
Charge for year 10,762 48 4,869 1,449 17,128
At 30 September 2024 50,660 48 128,123 10,154 188,985
NET BOOK VALUE
At 30 September 2024 53,328 210 14,609 4,346 72,493
At 30 September 2023 15,407 - 19,478 5,795 40,680

J Drewitt & Sons Ltd (Registered number: 09238012)

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


6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2023 15,000
Additions 683
At 30 September 2024 15,683
NET BOOK VALUE
At 30 September 2024 15,683
At 30 September 2023 15,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 4,117 26,084
Directors' current accounts 18,093 29,304
VAT 3,695 9,761
25,905 65,149

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 4,499 4,287
Tax 44,837 30,191
Social security and other taxes 1,242 3,532
Directors' current accounts 1,208 8,605
Accrued expenses 1,800 1,500
53,586 48,115

9. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax
Accelerated capital allowances 18,077 -

Deferred
tax
£   
Accelerated Capital allowances 18,077
Balance at 30 September 2024 18,077

J Drewitt & Sons Ltd (Registered number: 09238012)

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


10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
1 Ordinary E £1 1 1
5 5

11. RESERVES
Retained
earnings
£   

At 1 October 2023 241,220
Profit for the year 152,122
Dividends (140,000 )
At 30 September 2024 253,342

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
L A J Drewitt
Balance outstanding at start of year 9,727 -
Amounts advanced - 9,727
Amounts repaid (4,149 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,578 9,727

R L Drewitt
Balance outstanding at start of year 9,980 -
Amounts advanced - 9,980
Amounts repaid (3,669 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,311 9,980

J Drewitt & Sons Ltd (Registered number: 09238012)

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


12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

S Drewitt
Balance outstanding at start of year 9,597 -
Amounts advanced - 9,597
Amounts repaid (3,394 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,203 9,597

The overdrawn directors balances were repaid on 30th April 2025.