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REGISTERED NUMBER: 11425504 (England and Wales)















JHA VISION LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024






JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JHA VISION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTORS: J S Attrill
Mrs H E Attrill





REGISTERED OFFICE: 24 Broad Way
Wilburton
Ely
Cambridgeshire
CB6 3RT





REGISTERED NUMBER: 11425504 (England and Wales)





ACCOUNTANTS: W H Prior
Chartered Certified Accountants
Railway Court
Off Ten Pound Walk
Doncaster
South Yorkshire
DN4 5FB

JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

BALANCE SHEET
30TH JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 61,596 45,061

CURRENT ASSETS
Stocks 2,120 1,650
Debtors 5 12,199 10,055
Cash at bank 15,256 14,659
29,575 26,364
CREDITORS
Amounts falling due within one year 6 24,700 24,728
NET CURRENT ASSETS 4,875 1,636
TOTAL ASSETS LESS CURRENT
LIABILITIES

66,471

46,697

CREDITORS
Amounts falling due after more than one year 7 (49,697 ) (36,064 )

PROVISIONS FOR LIABILITIES (15,399 ) (9,649 )
NET ASSETS 1,375 984

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,275 884
SHAREHOLDERS' FUNDS 1,375 984

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

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

JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

BALANCE SHEET - continued
30TH JUNE 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10th March 2025 and were signed on its behalf by:




J S Attrill - Director



Mrs H E Attrill - Director


JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024


1. STATUTORY INFORMATION

JHA Vision 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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

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


3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st July 2023 54,952
Additions 32,877
At 30th June 2024 87,829
DEPRECIATION
At 1st July 2023 9,891
Charge for year 16,342
At 30th June 2024 26,233
NET BOOK VALUE
At 30th June 2024 61,596
At 30th June 2023 45,061

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

Plant and
machinery
etc
£   
COST
At 1st July 2023 44,535
Additions 31,424
At 30th June 2024 75,959
DEPRECIATION
At 1st July 2023 2,440
Charge for year 14,704
At 30th June 2024 17,144
NET BOOK VALUE
At 30th June 2024 58,815
At 30th June 2023 42,095

JHA VISION LIMITED (REGISTERED NUMBER: 11425504)

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


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,060 8,841
Other debtors 1,139 1,214
12,199 10,055

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 12,486 6,185
Taxation and social security 9,623 6,571
Other creditors 2,591 11,972
24,700 24,728

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 49,697 36,064

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th June 2024 and 30th June 2023:

2024 2023
£    £   
J S Attrill and Mrs H E Attrill
Balance outstanding at start of year (10,286 ) (4,778 )
Amounts advanced 86,783 84,990
Amounts repaid (76,121 ) (90,498 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 376 (10,286 )

During the year monies were loaned to the directors, these loans are free of interest and are repayable on demand.

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £50,000 were paid to the directors .