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REGISTERED NUMBER: 08074512 (England and Wales)















JLR Carpentry Limited

Unaudited Financial Statements for the Year Ended 31 July 2024






JLR Carpentry Limited (Registered number: 08074512)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


JLR Carpentry Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: J L Roncari
A T Allchin





REGISTERED OFFICE: 5 London Road
Rainham
Gillingham
Kent
ME8 7RG





BUSINESS ADDRESS: 16 Merlin Road North
Welling
Kent
DA16 2JF





REGISTERED NUMBER: 08074512 (England and Wales)





ACCOUNTANTS: Aggarwal & Co Limited
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

JLR Carpentry Limited (Registered number: 08074512)

Statement of Financial Position
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,775 70

CURRENT ASSETS
Debtors 5 42,573 56,849
Cash at bank 56,435 16,772
99,008 73,621
CREDITORS
Amounts falling due within one year 6 88,780 73,084
NET CURRENT ASSETS 10,228 537
TOTAL ASSETS LESS CURRENT LIABILITIES 35,003 607

CREDITORS
Amounts falling due after more than one
year

7

(20,012

)

-

PROVISIONS FOR LIABILITIES (5,946 ) (13 )
NET ASSETS 9,045 594

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 8,545 94
SHAREHOLDERS' FUNDS 9,045 594

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

JLR Carpentry Limited (Registered number: 08074512)

Statement of Financial Position - continued
31 July 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 25 January 2025 and were signed on its behalf by:





J L Roncari - Director


JLR Carpentry Limited (Registered number: 08074512)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

JLR Carpentry 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.

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.

Comparatives are not entirely comparable because accounts figures for 2023 are for 14 months whereas accounts for 2024 are for 12 months.

Income recognition
Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the income statement. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the income statement.

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 statement of financial position date.


JLR Carpentry Limited (Registered number: 08074512)

Notes to the Financial Statements - continued
for the Year Ended 31 July 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 704
Additions 31,735
At 31 July 2024 32,439
DEPRECIATION
At 1 August 2023 634
Charge for year 7,030
At 31 July 2024 7,664
NET BOOK VALUE
At 31 July 2024 24,775
At 31 July 2023 70

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 7,826
Other debtors 42,573 49,023
42,573 56,849

JLR Carpentry Limited (Registered number: 08074512)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 8) 5,336 -
Trade creditors 5,943 27,506
Taxation and social security 60,682 42,034
Other creditors 16,819 3,544
88,780 73,084

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 8) 20,012 -

8. LEASING AGREEMENTS

Hire purchase agreements are secured against the relevant assets.

The company had total commitments under non-cancellable operating leases at the balance sheet date of £5,715.96 (2023 - £9,326).

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 July 2024 and the period ended 31 July 2023:

2024 2023
£    £   
J L Roncari
Balance outstanding at start of year - 19,206
Amounts repaid - (19,206 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Interest is charged at the HMRC official rate on loans to the director that exceed the HMRC exempt amount. The loan is repayable on demand.