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Registered Number: 09174316


 

 

 

JOHAL RETAILERS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
LEDGERLYNX ACCOUNTANTS LTD
31 August 2024



....................................................

LEDGERLYNX ACCOUNTANTS LTD

42 Kingsley Terrace

Newcastle Upon Tyne
NE4 6PN
20 February 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 82,500    82,500 
Tangible fixed assets 4 19,562    10,185 
102,062    92,685 
Current assets      
Stocks 56,456    40,410 
Debtors (8,414)  
Cash at bank and in hand 15,091    16,987 
63,133    57,397 
Creditors: amount falling due within one year (22,942)   (60,917)
Net current assets 40,191    (3,520)
 
Total assets less current liabilities 142,253    89,165 
Creditors: amount falling due after more than one year (62,000)   (9,190)
Net assets 80,253    79,975 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 80,153    79,875 
Shareholders' funds 80,253    79,975 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 20 February 2025 and were signed by:


-------------------------------
Ramandeep Kaur JOHAL
Director
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General Information
Johal Retailers Limited is a private company, limited by shares, registered in , registration number 09174316, registration address 1 Roker Baths Road, Sunderland, SR6 9QE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Straight Line
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 6).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 September 2023 82,500    82,500 
Additions  
Disposals  
At 31 August 2024 82,500    82,500 
Net book values
At 31 August 2024 82,500    82,500 
At 31 August 2023 82,500    82,500 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 September 2023   22,395    14,370    36,765 
Additions 9,462    4,192      13,654 
Disposals      
At 31 August 2024 9,462    26,587    14,370    50,419 
Depreciation
At 01 September 2023   14,837    11,743    26,580 
Charge for year 946    2,937    394    4,277 
On disposals      
At 31 August 2024 946    17,774    12,137    30,857 
Net book values
Closing balance as at 31 August 2024 8,516    8,813    2,233    19,562 
Opening balance as at 01 September 2023   7,558    2,627    10,185 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

3