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REGISTERED NUMBER: 00820093 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

J.H. ABRAHAM & SONS (BRISTOL) LIMITED

J.H. ABRAHAM & SONS (BRISTOL) LIMITED (REGISTERED NUMBER: 00820093)






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


J.H. ABRAHAM & SONS (BRISTOL) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: R S Abraham
M S Abraham





REGISTERED OFFICE: 7 East Walk
Yate
Bristol
BS37 4AS





REGISTERED NUMBER: 00820093 (England and Wales)





ACCOUNTANTS: Lawes & Co
Boyce's Building
40-42 Regent Street
Clifton
Bristol
BS8 4HU

J.H. ABRAHAM & SONS (BRISTOL) LIMITED (REGISTERED NUMBER: 00820093)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,687 4,139

CURRENT ASSETS
Stocks 395,475 406,000
Debtors 5 6,495 2,586
Cash at bank 102,338 47,288
504,308 455,874
CREDITORS
Amounts falling due within one year 6 148,695 193,301
NET CURRENT ASSETS 355,613 262,573
TOTAL ASSETS LESS CURRENT
LIABILITIES

361,300

266,712

PROVISIONS FOR LIABILITIES 1,422 1,035
NET ASSETS 359,878 265,677

CAPITAL AND RESERVES
Called up share capital 51 51
Retained earnings 359,827 265,626
359,878 265,677

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.

J.H. ABRAHAM & SONS (BRISTOL) LIMITED (REGISTERED NUMBER: 00820093)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2025 and were signed on its behalf by:





R S Abraham - Director


J.H. ABRAHAM & SONS (BRISTOL) LIMITED (REGISTERED NUMBER: 00820093)

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

1. STATUTORY INFORMATION

J.H. Abraham & Sons (Bristol) 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.
Improvements to property - 15% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 15% on cost
Computer equipment - 15% on cost

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.

J.H. ABRAHAM & SONS (BRISTOL) LIMITED (REGISTERED NUMBER: 00820093)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 October 2023 72,895 3,423 55,193
Additions - - -
At 30 September 2024 72,895 3,423 55,193
DEPRECIATION
At 1 October 2023 72,895 2,028 55,118
Charge for year - 514 45
At 30 September 2024 72,895 2,542 55,163
NET BOOK VALUE
At 30 September 2024 - 881 30
At 30 September 2023 - 1,395 75

J.H. ABRAHAM & SONS (BRISTOL) LIMITED (REGISTERED NUMBER: 00820093)

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

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 3,300 5,139 139,950
Additions - 2,917 2,917
At 30 September 2024 3,300 8,056 142,867
DEPRECIATION
At 1 October 2023 3,300 2,470 135,811
Charge for year - 810 1,369
At 30 September 2024 3,300 3,280 137,180
NET BOOK VALUE
At 30 September 2024 - 4,776 5,687
At 30 September 2023 - 2,669 4,139

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 6,495 2,586

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 64,496 115,299
Taxation and social security 49,249 47,607
Other creditors 34,950 30,395
148,695 193,301

7. RELATED PARTY DISCLOSURES

The company maintains an interest free loan account with the company. As at the year end, the company owed the director £23,571 (2023: £23,571).