2023-10-01 08220296 2024-09-30 08220296 2023-10-01 2024-09-30 08220296 2023-09-30 08220296 2022-10-01 2023-09-30 08220296 uk-core:WithinOneYear 2023-09-30 08220296 uk-core:WithinOneYear 2024-09-30 08220296 uk-core:ShareCapital 2024-09-30 08220296 uk-core:ShareCapital 2023-09-30 08220296 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 08220296 uk-core:RetainedEarningsAccumulatedLosses 2023-09-30 08220296 uk-bus:Director1 2023-10-01 2024-09-30 08220296 uk-core:NetGoodwill 2023-10-01 2024-09-30 08220296 uk-core:FurnitureFittings 2023-10-01 2024-09-30 08220296 uk-core:Goodwill 2023-09-30 08220296 uk-core:Goodwill 2024-09-30 08220296 uk-core:Goodwill 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure 08220296 uk-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08220296 uk-bus:FRS102 2023-10-01 2024-09-30 08220296 uk-bus:FullAccounts 2023-10-01 2024-09-30 08220296 uk-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30
Johnston Foster Limited
Registered Number:08220296
For the year ended 30 September 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 30 September 2024
Johnston Foster Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
08220296
As at 30 September 2024
Johnston Foster Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Intangible assets
-
1,000
2
Property, plant and equipment
1,323
2,062
3
1,323
3,062
Current assets
Trade and other receivables
17,370
19,478
4
29,182
Cash and cash equivalents
33,817
53,295
46,552
Trade and other payables: amounts falling due within one
year
(25,962)
(15,454)
5
20,590
37,841
Net current assets
Total assets less current liabilities
39,164
23,652
(221)
(350)
Provisions for liabilities
38,943
Net assets
23,302
Capital and reserves
Called up share capital
2
2
Retained earnings
38,941
23,300
38,943
23,302
Shareholders' funds
For the year ended 30 September 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
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 proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mrs A K Barile Director
These financial statements were approved and authorised for issue by the Board on 26 February 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 30 September 2024
Johnston Foster Limited
Notes to the Financial Statements
Statutory Information
Johnston Foster Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 08220296.
Registered address:
Unit 5
Riverside Business Park
Bakewell
DE45 1GS
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of 12 years.
Property, plant and equipment
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:
20% Straight line
Fixtures and fittings
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2 of 4
5
For the year ended 30 September 2024
Johnston Foster Limited
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 October 2023
12,000
At 30 September 2024
12,000
Amortisation
At 01 October 2023
11,000
1,000
Charge for year
At 30 September 2024
12,000
Net book value
At 30 September 2024
-
At 30 September 2023
1,000
3. Property, plant and equipment
Fixtures and
fittings
£
Cost or
valuation
At 01 October 2023
10,671
At 30 September 2024
10,671
Provision for depreciation and impairment
At 01 October 2023
8,609
Charge for year
739
At 30 September 2024
9,348
At 30 September 2024
Net book value
1,323
At 30 September 2023
2,062
4. Trade and other receivables
2023
2024
£
£
Trade debtors
14,863
15,916
Other debtors
4,615
1,454
17,370
19,478
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6
For the year ended 30 September 2024
Johnston Foster Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
60
544
Taxation and social security
15,341
22,637
Other creditors
53
2,781
15,454
25,962
6. Average number of persons employed
During the year the average number of employees was 2 (2023 : 2)
4 of 4