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Registered number: 08464227
Johnsons Cartons Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
MJH Accountants Limited
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08464227
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 936 2,339
Tangible Assets 4 156,544 170,360
Investments 5 156,085 144,212
313,565 316,911
CURRENT ASSETS
Stocks 6 2,000 1,000
Debtors 7 81,697 75,171
Cash at bank and in hand 181,203 350,818
264,900 426,989
Creditors: Amounts Falling Due Within One Year 8 (108,590 ) (214,645 )
NET CURRENT ASSETS (LIABILITIES) 156,310 212,344
TOTAL ASSETS LESS CURRENT LIABILITIES 469,875 529,255
Creditors: Amounts Falling Due After More Than One Year 9 - (100,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,827 ) (22,874 )
NET ASSETS 450,048 406,381
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 449,948 406,281
SHAREHOLDERS' FUNDS 450,048 406,381
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R G Eccles
Director
17 January 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
1.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise a cherised registration plate which is amortised to profit and loss account over its estimated economic life of 5 years.
1.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Property 2% on cost (buildings) and 0% on cost (land)
Plant & Machinery 20% on written down value
Motor Vehicles 25% on written down value
Fixtures & Fittings 20% on written down value
Computer Equipment 25% on written down value and 33.3% on cost
1.6. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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1.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
1.8. Investments
Fixed asset investments are carried at fair value with any changes in value being recognised through profit and loss account.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 (2023: 4)
5 4
3. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2023 315,000 7,017 322,017
As at 30 April 2024 315,000 7,017 322,017
Amortisation
As at 1 May 2023 315,000 4,678 319,678
Provided during the period - 1,403 1,403
As at 30 April 2024 315,000 6,081 321,081
Net Book Value
As at 30 April 2024 - 936 936
As at 1 May 2023 - 2,339 2,339
4. Tangible Assets
Land & Property
Freehold Property Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2023 81,486 34,369 136,071 7,283
Additions - 10,000 1,152 975
As at 30 April 2024 81,486 44,369 137,223 8,258
Depreciation
As at 1 May 2023 2,621 13,872 72,668 1,755
Provided during the period 1,630 5,933 16,019 1,268
As at 30 April 2024 4,251 19,805 88,687 3,023
Net Book Value
As at 30 April 2024 77,235 24,564 48,536 5,235
As at 1 May 2023 78,865 20,497 63,403 5,528
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Computer Equipment Total
£ £
Cost
As at 1 May 2023 8,521 267,730
Additions - 12,127
As at 30 April 2024 8,521 279,857
Depreciation
As at 1 May 2023 6,454 97,370
Provided during the period 1,093 25,943
As at 30 April 2024 7,547 123,313
Net Book Value
As at 30 April 2024 974 156,544
As at 1 May 2023 2,067 170,360
5. Investments
Listed
£
Cost
As at 1 May 2023 144,212
Revaluations 11,873
As at 30 April 2024 156,085
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 156,085
As at 1 May 2023 144,212
6. Stocks
2024 2023
£ £
Stock 2,000 1,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 70,042 64,940
Other debtors 11,655 10,231
81,697 75,171
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,575 11,759
Other creditors 49,238 116,637
Taxation and social security 48,777 86,249
108,590 214,645
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors - 100,000
- 100,000
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings Other
2024 2023 2024 2023
£ £ £ £
Within 1 year 12,000 12,000 4,840 751
Between 1 and 5 years - - 6,453 -
12,000 12,000 11,293 751
12. Pension Commitments
The company operates a defined contribution pension scheme for the employees of the company. 
The assets of the scheme are held separately from those of the company in an independently administered fund. 
At the balance sheet date unpaid contributions of £207 (2023 - £193) were due to the fund which are included in Other Creditors.
13. General Information
Johnsons Cartons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08464227 . The registered office is 129 Woodplumpton Road Fulwood, Preston, Lancashire, PR2 3LF.
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