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REGISTERED NUMBER: 13014589 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

DR JACQUES & SON LIMITED

DR JACQUES & SON LIMITED (REGISTERED NUMBER: 13014589)






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


DR JACQUES & SON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Jonathan Jacques
Gillian Margaret Jacques
Gillian Kerr Jacques





REGISTERED OFFICE: Park Farm 86 South Cliff Road
Kirton Lindsey
Gainsborough
United Kingdom
DN21 4HU





REGISTERED NUMBER: 13014589 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
16 Omega Business Village
Thurston Road
Northallerton
North Yorkshire
DL6 2NJ

DR JACQUES & SON LIMITED (REGISTERED NUMBER: 13014589)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 690,424 776,804

CURRENT ASSETS
Stocks 308,257 391,299
Debtors 5 7,126 39,386
Prepayments and accrued income 17,209 12,886
Cash at bank 37,485 32,248
370,077 475,819
CREDITORS
Amounts falling due within one year 6 959,030 967,793
NET CURRENT LIABILITIES (588,953 ) (491,974 )
TOTAL ASSETS LESS CURRENT LIABILITIES 101,471 284,830

PROVISIONS FOR LIABILITIES 135,018 194,201
NET (LIABILITIES)/ASSETS (33,547 ) 90,629

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings (33,649 ) 90,527
(33,547 ) 90,629

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.

DR JACQUES & SON LIMITED (REGISTERED NUMBER: 13014589)

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 25 February 2025 and were signed on its behalf by:





Jonathan Jacques - Director


DR JACQUES & SON LIMITED (REGISTERED NUMBER: 13014589)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Dr Jacques & Son 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.
Plant and machinery - 25% on reducing balance and 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% 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 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.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

DR JACQUES & SON LIMITED (REGISTERED NUMBER: 13014589)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 October 2023 1,337,697 3,282 22,750 1,363,729
Additions 95,799 499 - 96,298
At 30 September 2024 1,433,496 3,781 22,750 1,460,027
DEPRECIATION
At 1 October 2023 574,025 1,188 11,712 586,925
Charge for year 179,530 389 2,759 182,678
At 30 September 2024 753,555 1,577 14,471 769,603
NET BOOK VALUE
At 30 September 2024 679,941 2,204 8,279 690,424
At 30 September 2023 763,672 2,094 11,038 776,804

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,109 35,915
Other debtors 3,017 3,471
7,126 39,386

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 121,195
Taxation and social security 623 640
Other creditors 958,407 845,958
959,030 967,793