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JARMAN DIRECT LIMITED

Registered Number
07450450
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

JARMAN DIRECT LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

JARMAN, Ishak Musa

Company Secretary

JARMAN, Ishak Musa

Registered Address

Unit 6 Trafalgar Business Park
Broughton Lane
Manchester
M8 9TZ

Registered Number

07450450 (England and Wales)
JARMAN DIRECT LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3407,561403,381
407,561403,381
Current assets
Stocks41,485,3271,532,117
Debtors88,708197,869
Cash at bank and on hand148,419122,230
1,722,4541,852,216
Creditors amounts falling due within one year5(872,947)(969,148)
Net current assets (liabilities)849,507883,068
Total assets less current liabilities1,257,0681,286,449
Creditors amounts falling due after one year6(262,424)(382,329)
Provisions for liabilities7(4,150)(3,670)
Net assets990,494900,450
Capital and reserves
Called up share capital100100
Profit and loss account990,394900,350
Shareholders' funds990,494900,450
The financial statements were approved and authorised for issue by the Director on 2 January 2025, and are signed on its behalf by:
JARMAN, Ishak Musa
Director
Registered Company No. 07450450
JARMAN DIRECT LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings15
Vehicles15
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Land & buildings

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 May 23278,25016,250227,752522,252
Additions--27,00027,000
At 30 April 24278,25016,250254,752549,252
Depreciation and impairment
At 01 May 23-4,509114,362118,871
Charge for year-1,76121,05922,820
At 30 April 24-6,270135,421141,691
Net book value
At 30 April 24278,2509,980119,331407,561
At 30 April 23278,25011,741113,390403,381
4.Stocks

2024

2023

££
Finished goods1,485,3271,532,117
Total1,485,3271,532,117
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables101,297220,337
Bank borrowings and overdrafts74,96775,061
Taxation and social security90,744119,059
Other creditors592,846545,178
Accrued liabilities and deferred income13,0939,513
Total872,947969,148
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts87,594137,500
Other creditors174,830244,829
Total262,424382,329
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)4,1503,670
Total4,1503,670