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Registered Number: 12115678
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 March 2024

for

JHW BUSINESS SERVICES LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 2,500    7,500 
Tangible fixed assets 4 61,157    199,438 
63,657    206,938 
Current assets      
Stocks 5 95,675    96,500 
Debtors 6 85,177    65,883 
Cash at bank and in hand 4,504    2,133 
185,356    164,516 
Creditors: amount falling due within one year 7 (203,624)   (167,870)
Net current assets (18,268)   (3,354)
 
Total assets less current liabilities 45,389    203,584 
Creditors: amount falling due after more than one year 8 (35,664)   (202,257)
Net assets 9,725    1,327 
 

Capital and reserves
     
Called up share capital 9 320    320 
Profit and loss account 9,405    1,007 
Shareholders' funds 9,725    1,327 
 


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

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 25 February 2025 and were signed on its behalf by:


-------------------------------
Christopher Vines
Director
1
General Information
JHW Business Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 12115678, registration address 13 The Close, Norwich, Norfolk, NR1 4DS.

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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Land and Buildings 0% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Improvements to property 10% Reducing Balance
Stocks - Work in Progress
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 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 13 (2023 : 11).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 25,000    25,000 
Additions  
Disposals  
At 31 March 2024 25,000    25,000 
Amortisation
At 01 April 2023 17,500    17,500 
Charge for year 5,000    5,000 
On disposals  
At 31 March 2024 22,500    22,500 
Net book values
At 31 March 2024 2,500    2,500 
At 31 March 2023 7,500    7,500 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £
At 01 April 2023 188,650    8,029    17,870      214,549 
Additions   10,295    4,713    46,279    61,287 
Disposals (188,650)         (188,650)
At 31 March 2024   18,324    22,583    46,279    87,186 
Depreciation
At 01 April 2023   3,662    11,448      15,110 
Charge for year   2,158    4,133    4,628    10,919 
On disposals        
At 31 March 2024   5,820    15,581    4,628    26,029 
Net book values
Closing balance as at 31 March 2024   12,504    7,002    41,651    61,157 
Opening balance as at 01 April 2023 188,650    4,366    6,422      199,438 


5.

Stocks

2024
£
  2023
£
Work in Progress 95,675    96,500 
95,675    96,500 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 22,128    10,844 
Other Debtors 63,049    55,039 
85,177    65,883 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 13,141    3,355 
Bank Loans & Overdrafts 25,243    26,541 
Pensions payable 1,037   
Taxation & Social Security 137,020    121,898 
Accrued Expenses 22,800   
Other Creditors 4,383    16,076 
203,624    167,870 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 35,664    54,257 
Other Creditors   148,000 
35,664    202,257 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
240 Class A shares of £1.00 each 240    240 
20 Class B shares of £1.00 each 20    20 
20 Class C shares of £1.00 each 20    20 
20 Class D shares of £1.00 each 20    20 
300    300 

2