IRIS Accounts Production v24.3.2.46 05045875 director 1.6.23 31.5.24 31.5.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh050458752023-05-31050458752024-05-31050458752023-06-012024-05-31050458752022-05-31050458752022-06-012023-05-31050458752023-05-3105045875ns15:EnglandWales2023-06-012024-05-3105045875ns14:PoundSterling2023-06-012024-05-3105045875ns10:Director12023-06-012024-05-3105045875ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3105045875ns10:SmallEntities2023-06-012024-05-3105045875ns10:AuditExemptWithAccountantsReport2023-06-012024-05-3105045875ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3105045875ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3105045875ns10:FullAccounts2023-06-012024-05-310504587512023-06-012024-05-3105045875ns10:RegisteredOffice2023-06-012024-05-3105045875ns5:CurrentFinancialInstruments2024-05-3105045875ns5:CurrentFinancialInstruments2023-05-3105045875ns5:ShareCapital2024-05-3105045875ns5:ShareCapital2023-05-3105045875ns5:RetainedEarningsAccumulatedLosses2024-05-3105045875ns5:RetainedEarningsAccumulatedLosses2023-05-3105045875ns5:NetGoodwill2023-06-012024-05-3105045875ns5:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3105045875ns5:FurnitureFittings2023-06-012024-05-3105045875ns5:MotorVehicles2023-06-012024-05-3105045875ns5:NetGoodwill2023-05-3105045875ns5:NetGoodwill2024-05-3105045875ns5:NetGoodwill2023-05-3105045875ns5:FurnitureFittings2023-05-3105045875ns5:MotorVehicles2023-05-3105045875ns5:FurnitureFittings2024-05-3105045875ns5:MotorVehicles2024-05-3105045875ns5:FurnitureFittings2023-05-3105045875ns5:MotorVehicles2023-05-3105045875ns5:WithinOneYearns5:CurrentFinancialInstruments2024-05-3105045875ns5:WithinOneYearns5:CurrentFinancialInstruments2023-05-31
REGISTERED NUMBER: 05045875 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

J C BEARDMORE LTD

J C BEARDMORE LTD (REGISTERED NUMBER: 05045875)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

J C BEARDMORE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: J C Beardmore





REGISTERED OFFICE: 29 Lychgate Lane
Burbage
Hinckley
Leicestershire
LE10 2DR





REGISTERED NUMBER: 05045875 (England and Wales)





ACCOUNTANTS: Crowfoot & Co Accountants Ltd
Lonsdale House
High Street
Lutterworth
Leicestershire
LE17 4AD

J C BEARDMORE LTD (REGISTERED NUMBER: 05045875)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,151 1,435
1,151 1,435

CURRENT ASSETS
Debtors 6 34,856 52,510
Cash at bank 5,529 638
40,385 53,148
CREDITORS
Amounts falling due within one year 7 16,101 21,961
NET CURRENT ASSETS 24,284 31,187
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,435

32,622

PROVISIONS FOR LIABILITIES 219 244
NET ASSETS 25,216 32,378

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 25,214 32,376
SHAREHOLDERS' FUNDS 25,216 32,378

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 December 2024 and were signed by:




J C Beardmore - Director


J C BEARDMORE LTD (REGISTERED NUMBER: 05045875)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

J C Beardmore 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.

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 2004, is being amortised evenly over its estimated useful life of ten 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.
Equipment - 15% on reducing balance
Motor vehicles - 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.

3. EMPLOYEES AND DIRECTORS

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

J C BEARDMORE LTD (REGISTERED NUMBER: 05045875)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 7,500
AMORTISATION
At 1 June 2023
and 31 May 2024 7,500
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Motor
Equipment vehicles Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 2,903 17,523 20,426
DEPRECIATION
At 1 June 2023 2,160 16,831 18,991
Charge for year 111 173 284
At 31 May 2024 2,271 17,004 19,275
NET BOOK VALUE
At 31 May 2024 632 519 1,151
At 31 May 2023 743 692 1,435

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 34,856 51,790
Other debtors - 720
34,856 52,510

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 2
Taxation and social security 14,002 16,164
Other creditors 2,099 5,795
16,101 21,961

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 31 May 2024, an amount of £114 (2023 £2,382) was due to the director, which amount is included within creditors on the balance sheet

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J C Beardmore.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
J C BEARDMORE LTD

The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 J C Beardmore Ltd for the year ended 31 May 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of J C Beardmore Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J C Beardmore Ltd and state those matters that we have agreed to state to the director of J C Beardmore Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that J C Beardmore Ltd 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 J C Beardmore Ltd. You consider that J C Beardmore Ltd 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 J C Beardmore Ltd. 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.






Crowfoot & Co Accountants Ltd
Lonsdale House
High Street
Lutterworth
Leicestershire
LE17 4AD


11 December 2024