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REGISTERED NUMBER: 04996201 (England and Wales)










Unaudited Financial Statements for the Year Ended 31 May 2024

for

P J Jevons Limited

P J Jevons Limited (Registered number: 04996201)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P J Jevons Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: P J Jevons





SECRETARY: J Wilson





REGISTERED OFFICE: 19 Millindale
Maltby
Rotherham
South Yorkshire
S66 7LE





REGISTERED NUMBER: 04996201 (England and Wales)





ACCOUNTANTS: Parkins Accountants Ltd
T/A, Parkins, Chartered Accountants
Moor Park House
Bawtry Rd
Wickersley
Rotherham
South Yorkshire
S66 2BL

P J Jevons Limited (Registered number: 04996201)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 704,971 499,386

CURRENT ASSETS
Stocks 3,750 3,750
Debtors 5 698,540 309,790
Cash at bank and in hand 728,690 592,570
1,430,980 906,110
CREDITORS
Amounts falling due within one year 6 543,811 330,379
NET CURRENT ASSETS 887,169 575,731
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,592,140

1,075,117

CREDITORS
Amounts falling due after more than one
year

7

(215,672

)

(200,218

)

PROVISIONS FOR LIABILITIES (175,876 ) -
NET ASSETS 1,200,592 874,899

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,200,591 874,898
1,200,592 874,899

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

P J Jevons Limited (Registered number: 04996201)

Balance Sheet - continued
31 May 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 27 February 2025 and were signed by:





P J Jevons - Director


P J Jevons Limited (Registered number: 04996201)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

P J Jevons 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 etc - 25% on reducing balance and 15% on reducing balance

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

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.

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.

P J Jevons Limited (Registered number: 04996201)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

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 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 1,510,540
Additions 305,954
At 31 May 2024 1,816,494
DEPRECIATION
At 1 June 2023 1,011,154
Charge for year 100,369
At 31 May 2024 1,111,523
NET BOOK VALUE
At 31 May 2024 704,971
At 31 May 2023 499,386

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 June 2023 325,490
Additions 169,500
At 31 May 2024 494,990
DEPRECIATION
At 1 June 2023 134,081
Charge for year 37,187
At 31 May 2024 171,268
NET BOOK VALUE
At 31 May 2024 323,722
At 31 May 2023 191,409

P J Jevons Limited (Registered number: 04996201)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 27,540 131,263
Other debtors 671,000 178,527
698,540 309,790

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,997 43,083
Hire purchase contracts 78,138 85,609
Trade creditors 25,033 27,764
Taxation and social security 394,647 171,725
Other creditors 35,996 2,198
543,811 330,379

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 11,531 -
Hire purchase contracts 79,030 20,000
Other creditors 125,111 180,218
215,672 200,218