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REGISTERED NUMBER: 08890272 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

FRANCIS JOHNSTON WEST SURREY LIMITED

FRANCIS JOHNSTON WEST SURREY LIMITED (REGISTERED NUMBER: 08890272)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FRANCIS JOHNSTON WEST SURREY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: L D Francis
A Johnston





REGISTERED OFFICE: Energique
Anstey Lane
Alton
Hampshire
GU34 2NB





REGISTERED NUMBER: 08890272 (England and Wales)





ACCOUNTANTS: Tiakyfee Consultants Ltd
5 Dukes Close
Alton
Hampshire
GU34 1PH

FRANCIS JOHNSTON WEST SURREY LIMITED (REGISTERED NUMBER: 08890272)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,518 3,357

CURRENT ASSETS
Stocks 6,264 5,067
Debtors 5 59,930 62,723
Cash at bank 48,120 18,669
114,314 86,459
CREDITORS
Amounts falling due within one year 6 85,383 52,254
NET CURRENT ASSETS 28,931 34,205
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,449

37,562

CREDITORS
Amounts falling due after more than one year 7 (3,333 ) (7,333 )

PROVISIONS FOR LIABILITIES (478 ) (638 )
NET ASSETS 27,638 29,591

CAPITAL AND RESERVES
Called up share capital 8 8
Retained earnings 27,630 29,583
27,638 29,591

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.

FRANCIS JOHNSTON WEST SURREY LIMITED (REGISTERED NUMBER: 08890272)

BALANCE SHEET - 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 13 February 2025 and were signed on its behalf by:





A Johnston - Director


FRANCIS JOHNSTON WEST SURREY LIMITED (REGISTERED NUMBER: 08890272)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Francis Johnston West Surrey 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, will be measured, initially and subsequently, at the undiscounted amount, unless the transaction is beyond the normal business terms or financed at a rate of interest that is not a market rate.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 23 ) .

FRANCIS JOHNSTON WEST SURREY LIMITED (REGISTERED NUMBER: 08890272)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 7,858
DEPRECIATION
At 1 August 2023 4,501
Charge for year 839
At 31 July 2024 5,340
NET BOOK VALUE
At 31 July 2024 2,518
At 31 July 2023 3,357

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 52,455 47,232
Amounts owed by associates - 8,100
Other debtors 7,475 7,391
59,930 62,723

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 4,000 4,000
Trade creditors 4,931 5,248
Taxation and social security 58,326 41,138
Other creditors 18,126 1,868
85,383 52,254

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans 3,333 7,333

FRANCIS JOHNSTON WEST SURREY LIMITED (REGISTERED NUMBER: 08890272)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
L D Francis
Balance outstanding at start of year 477 (24 )
Amounts advanced 5,000 6,501
Amounts repaid (6,000 ) (6,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (523 ) 477

A Johnston
Balance outstanding at start of year (339 ) (284 )
Amounts advanced 29,250 19,745
Amounts repaid (44,924 ) (19,800 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (16,013 ) (339 )

During the year interest was charged on A Johnston's overdrawn director's loan account at the official HMRC rate. This interest amounted to £47 (2023: £32) and is included within other interest received,

9. RELATED PARTY DISCLOSURES

Included within Amounts owed by associates is an interest free loan of £0 (31.7.23 - £8,100) due from The Donkey Public House Limited. Lee Francis is a director and shareholder of this company. The Donkey Public House Limited went into liquidation on 11th April 2024. The loan has been written off to bad debts.

10. ULTIMATE CONTROLLING PARTY

No one person has ultimate control of the company.