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Company Registration No. 08334480 (England and Wales)
J.W.Hughes (Holt) Limited Unaudited accounts for the year ended 30 April 2024
J.W.Hughes (Holt) Limited Unaudited accounts Contents
Page
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J.W.Hughes (Holt) Limited Company Information for the year ended 30 April 2024
Directors
Mr Jeremy Wyn Hughes Mrs Karen Jayne Hughes
Company Number
08334480 (England and Wales)
Registered Office
Aberoer Farm Aberoer Rhostyllen Wrexham LL14 4LG
Accountants
Trident Tax and Accountancy Ltd Yr Hen Banc Business Centre 29/31 High Street Caergwrle Flintshire LL12 9EU
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J.W.Hughes (Holt) Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
146,897 
146,897 
Tangible assets
95,381 
106,504 
242,278 
253,401 
Current assets
Inventories
92,792 
82,445 
Debtors
11,479 
37,101 
Cash at bank and in hand
40,664 
19,717 
144,935 
139,263 
Creditors: amounts falling due within one year
(112,531)
(136,376)
Net current assets
32,404 
2,887 
Total assets less current liabilities
274,682 
256,288 
Creditors: amounts falling due after more than one year
(56,501)
(56,501)
Net assets
218,181 
199,787 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
218,081 
199,687 
Shareholders' funds
218,181 
199,787 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2025 and were signed on its behalf by
Mr Jeremy Wyn Hughes Director Company Registration No. 08334480
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J.W.Hughes (Holt) Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
J.W.Hughes (Holt) Limited is a private company, limited by shares, registered in England and Wales, registration number 08334480. The registered office is Aberoer Farm, Aberoer, Rhostyllen, Wrexham, LL14 4LG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Computer equipment
15% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
146,897 
At 30 April 2024
146,897 
Amortisation
At 1 May 2023
- 
At 30 April 2024
- 
Net book value
At 30 April 2024
146,897 
At 30 April 2023
146,897 
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J.W.Hughes (Holt) Limited Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
6,232 
214,978 
1,488 
222,698 
Additions
- 
5,805 
- 
5,805 
At 30 April 2024
6,232 
220,783 
1,488 
228,503 
Depreciation
At 1 May 2023
5,413 
109,932 
849 
116,194 
Charge for the year
205 
16,627 
96 
16,928 
At 30 April 2024
5,618 
126,559 
945 
133,122 
Net book value
At 30 April 2024
614 
94,224 
543 
95,381 
At 30 April 2023
819 
105,046 
639 
106,504 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
27,501 
Accrued income and prepayments
1,879 
- 
1,879 
27,501 
Amounts falling due after more than one year
Other debtors
9,600 
9,600 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
13,305 
VAT
24,590 
431 
Trade creditors
60,673 
56,146 
Taxes and social security
6,409 
16,915 
Other creditors
7,377 
3,011 
Loans from directors
9,281 
29,967 
Accruals
4,201 
16,601 
112,531 
136,376 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
56,501 
56,501 
9
Average number of employees
During the year the average number of employees was 37 (2023: 37).
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