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REGISTERED NUMBER: 09104943 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th June 2024

for

JES Joinery Limited

JES Joinery Limited (Registered number: 09104943)

Contents of the Financial Statements
for the Year Ended 30th June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JES Joinery Limited

Company Information
for the Year Ended 30th June 2024







DIRECTOR: J E Smith





REGISTERED OFFICE: Unit A & B Ashton Business Park
Raglan Street
Ashton-on-Ribble
Preston
PR2 2AX





REGISTERED NUMBER: 09104943 (England and Wales)





ACCOUNTANTS: Dymond Accountants
Office F1,
Beverley Enterprise Centre
Beck View Road
Beverley
East Yorkshire
HU17 0JT

JES Joinery Limited (Registered number: 09104943)

Balance Sheet
30th June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 174,330 224,104

CURRENT ASSETS
Stocks 260,271 177,570
Debtors 5 393,068 515,617
Cash at bank and in hand 108,374 194,890
761,713 888,077
CREDITORS
Amounts falling due within one year 6 332,571 460,753
NET CURRENT ASSETS 429,142 427,324
TOTAL ASSETS LESS CURRENT LIABILITIES 603,472 651,428

CREDITORS
Amounts falling due after more than one year 7 (103,708 ) (157,125 )

PROVISIONS FOR LIABILITIES (2,390 ) (2,390 )
NET ASSETS 497,374 491,913

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 497,274 491,813
497,374 491,913

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JES Joinery Limited (Registered number: 09104943)

Balance Sheet - continued
30th June 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 director and authorised for issue on 15th January 2025 and were signed by:





J E Smith - Director


JES Joinery Limited (Registered number: 09104943)

Notes to the Financial Statements
for the Year Ended 30th June 2024


1. STATUTORY INFORMATION

JES Joinery 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

JES Joinery Limited (Registered number: 09104943)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 23 (2023 - 24 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1st July 2023 59,096 235,823 18,595
Additions - 2,800 119
Disposals - (19,250 ) -
At 30th June 2024 59,096 219,373 18,714
DEPRECIATION
At 1st July 2023 24,881 144,230 13,537
Charge for year 5,910 18,073 1,033
Eliminated on disposal - (15,213 ) -
At 30th June 2024 30,791 147,090 14,570
NET BOOK VALUE
At 30th June 2024 28,305 72,283 4,144
At 30th June 2023 34,215 91,593 5,058

JES Joinery Limited (Registered number: 09104943)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st July 2023 172,373 40,175 526,062
Additions - 3,761 6,680
Disposals (13,750 ) - (33,000 )
At 30th June 2024 158,623 43,936 499,742
DEPRECIATION
At 1st July 2023 92,952 26,358 301,958
Charge for year 19,399 6,168 50,583
Eliminated on disposal (11,916 ) - (27,129 )
At 30th June 2024 100,435 32,526 325,412
NET BOOK VALUE
At 30th June 2024 58,188 11,410 174,330
At 30th June 2023 79,421 13,817 224,104

The net book value of tangible fixed assets includes £ 91,844 (2023 - £ 121,053 ) in respect of assets held under hire purchase contracts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 373,734 435,253
Other debtors 19,334 80,364
393,068 515,617

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 50,000 50,000
Hire purchase contracts 15,223 32,631
Trade creditors 178,142 215,880
Taxation and social security 61,534 46,797
Other creditors 27,672 115,445
332,571 460,753

JES Joinery Limited (Registered number: 09104943)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans 50,695 88,889
Hire purchase contracts 53,013 68,236
103,708 157,125