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REGISTERED NUMBER: 00978429 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

JAMES BLACKBURN
(MANCHESTER) LIMITED

JAMES BLACKBURN
(MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JAMES BLACKBURN
(MANCHESTER) LIMITED

Company Information
for the Year Ended 30 September 2024







Directors: P J Murphy
P L Connaghan





Secretary: P L Connaghan





Registered office: Stalls D17/D18
New Smithfield Market
Whitworth Street East
Manchester
M11 2WJ





Registered number: 00978429 (England and Wales)





Accountants: Evelyn Partners (Manchester) Limited
Accountants
Northern Assurance Buildings
9-21 Princess Street
Manchester
M2 4DN

JAMES BLACKBURN
(MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 5 3,629 9,567

Current assets
Stocks 61,073 52,477
Debtors 6 569,990 582,271
Cash at bank and in hand 727,915 628,480
1,358,978 1,263,228
Creditors
Amounts falling due within one year 7 642,756 615,264
Net current assets 716,222 647,964
Total assets less current liabilities 719,851 657,531

Creditors
Amounts falling due after more than one
year

8

(11,636

)

(21,408

)

Provisions for liabilities (907 ) (2,391 )
Net assets 707,308 633,732

Capital and reserves
Called up share capital 9 5,001 5,001
Retained earnings 702,307 628,731
Shareholders' funds 707,308 633,732

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

JAMES BLACKBURN
(MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429)

Balance Sheet - continued
30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 February 2025 and were signed on its behalf by:




P J Murphy - Director



P L Connaghan - Director


JAMES BLACKBURN
(MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. Statutory information

James Blackburn (Manchester) 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. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts chargeable, net of value added tax, in respect of the sale of fruit and vegetables to customers. Turnover is recognised on despatch.

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 - 20% straight line
Fixtures and fittings - 33% straight line and 20% straight line
Motor vehicles - 20% straight line

Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price and costs directly attributable to bringing the asset to its working condition for its intended use.

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
The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

(i) Financial assets

Basic financial assets, including trade debtors and bank balances,are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

(ii) Financial liabilities

Basic financial liabilities, including trade creditors that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is
measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.


JAMES BLACKBURN
(MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429)

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


3. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments
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.

4. Employees and directors

The average number of employees during the year was 13 (2023 - 13 ) .

5. Tangible fixed assets
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
Cost
At 1 October 2023
and 30 September 2024 54,168 41,282 40,595 136,045
Depreciation
At 1 October 2023 54,168 40,862 31,448 126,478
Charge for year - 278 5,660 5,938
At 30 September 2024 54,168 41,140 37,108 132,416
Net book value
At 30 September 2024 - 142 3,487 3,629
At 30 September 2023 - 420 9,147 9,567

JAMES BLACKBURN
(MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429)

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


6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 553,071 567,434
Other debtors 16,919 14,837
569,990 582,271

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 9,167 9,167
Trade creditors 520,327 484,992
Corporation tax 60,969 62,609
Social security and other taxes 8,458 7,471
Directors' current accounts 26,987 38,804
Accrued expenses 16,848 12,221
642,756 615,264

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 1,636 11,408
11,636 21,408

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
5,001 Ordinary £1 5,001 5,001

10. Other financial commitments

At the year end the company had financial commitments of £6,284 (2023 - £11,311.)