2023-10-012024-09-302024-09-30false08682870JULIAN BLAND 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JULIAN BLAND LIMITED

Registered Number
08682870
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

JULIAN BLAND LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

Mr D Bland

Registered Address

Suite 2 White Horse Business Centre
Middlewich
CW10 9AS

Registered Number

08682870 (England and Wales)
JULIAN BLAND LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets310,49213,526
10,49213,526
Current assets
Stocks30,12530,125
Debtors4122,191113,408
Cash at bank and on hand38,04810,009
190,364153,542
Creditors amounts falling due within one year5(192,001)(150,134)
Net current assets (liabilities)(1,637)3,408
Total assets less current liabilities8,85516,934
Creditors amounts falling due after one year6(6,415)(16,667)
Provisions for liabilities7(1,993)-
Net assets447267
Capital and reserves
Called up share capital100100
Profit and loss account347167
Shareholders' funds447267
The financial statements were approved and authorised for issue by the Director on 28 January 2025, and are signed on its behalf by:
Mr D Bland
Director
Registered Company No. 08682870
JULIAN BLAND LIMITED
Notes to the Financial Statements
for the year ended 30 September 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in pound sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Fixtures and fittings20-
Vehicles25-
Office Equipment-33
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year710
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 October 233,77734,4206,04844,245
Additions--442442
At 30 September 243,77734,4206,49044,687
Depreciation and impairment
At 01 October 232,92821,9345,85730,719
Charge for year1703,1211853,476
At 30 September 243,09825,0556,04234,195
Net book value
At 30 September 246799,36544810,492
At 30 September 2384912,48619113,526
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables17,47631,140
Other debtors104,71582,268
Total122,191113,408
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables58,12855,672
Bank borrowings and overdrafts10,00010,000
Taxation and social security29,77624,954
Other creditors94,09759,508
Total192,001150,134
Included in other creditors amounts due within one year is a liability under Hire Purchase/Finance Leases of £325 (2023: £2,270).
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts6,41516,667
Total6,41516,667
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,993-
Total1,993-
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr D Bland6,75230,572037,324
6,75230,572037,324
Interest has been charged to the Director's loan account at HMRC's approved rate.