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JODDERS INC LIMITED

Registered Number
09051738
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

JODDERS INC LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

DEARY, Kelly
SHAW, Mark Gregory
SHAW, Max

Registered Address

The Castle Inn
2 High Street
Castle Donington
DE74 2PP

Registered Number

09051738 (England and Wales)
JODDERS INC LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3474,852486,746
474,852486,746
Current assets
Debtors423,67224,348
Cash at bank and on hand45,55216,161
69,22440,509
Creditors amounts falling due within one year5(188,713)(130,460)
Net current assets (liabilities)(119,489)(89,951)
Total assets less current liabilities355,363396,795
Creditors amounts falling due after one year6(284,459)(349,272)
Provisions for liabilities7(15,193)(15,650)
Net assets55,71131,873
Capital and reserves
Profit and loss account55,71131,873
Shareholders' funds55,71131,873
The financial statements were approved and authorised for issue by the Board of Directors on 7 February 2025, and are signed on its behalf by:
DEARY, Kelly
Director
SHAW, Max
Director

Registered Company No. 09051738
JODDERS INC LIMITED
Notes to the Financial Statements
for the year ended 31 October 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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)
Land and buildings-2
Plant and machinery20-
Fixtures and fittings-15
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 year3934
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 November 23503,3833,945209,449716,777
Additions-5,5923,5509,142
At 31 October 24503,3839,537212,999725,919
Depreciation and impairment
At 01 November 2379,237227150,567230,031
Charge for year10,0681,6129,35621,036
At 31 October 2489,3051,839159,923251,067
Net book value
At 31 October 24414,0787,69853,076474,852
At 31 October 23424,1463,71858,882486,746
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables21,16321,721
Other debtors-141
Prepayments and accrued income2,5092,486
Total23,67224,348
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables37,98821,243
Bank borrowings and overdrafts67,73245,190
Taxation and social security68,69040,565
Accrued liabilities and deferred income14,30323,462
Total188,713130,460
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts284,459349,272
Total284,459349,272
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)15,19315,650
Total15,19315,650
8.Related party transactions
At the balance sheet date, Jodders INC Ltd owed a company with common control £1,377.54 (year ended 31 October 2023: £nil). The amount is included within other creditors.