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Company Registration No. 08582403 (England and Wales)
J A Herbert Design and Build Ltd Unaudited accounts for the year ended 30 June 2024
J A Herbert Design and Build Ltd Unaudited accounts Contents
Page
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J A Herbert Design and Build Ltd Company Information for the year ended 30 June 2024
Director
Mr J A Herbert
Company Number
08582403 (England and Wales)
Registered Office
NEWTON HALL TOWN STREET NEWTON CAMBRIDGE CAMBRIDGESHIRE CB22 7ZE
Accountants
Coles Accounting (Cambridge) Limited Newton Hall Town Street, Newton Cambridge Cambridgeshire CB22 7ZE
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J A Herbert Design and Build Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
800 
Tangible assets
20,064 
7,056 
20,064 
7,856 
Current assets
Inventories
23,862 
13,800 
Debtors
7,856 
61,834 
Cash at bank and in hand
14,282 
144,690 
46,000 
220,324 
Creditors: amounts falling due within one year
(177,828)
(192,505)
Net current (liabilities)/assets
(131,828)
27,819 
Total assets less current liabilities
(111,764)
35,675 
Creditors: amounts falling due after more than one year
(9,983)
- 
Provisions for liabilities
Deferred tax
(5,016)
(1,341)
Net (liabilities)/assets
(126,763)
34,334 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(126,863)
34,234 
Shareholders' funds
(126,763)
34,334 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 January 2025 and were signed on its behalf by
Mr J A Herbert Director Company Registration No. 08582403
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J A Herbert Design and Build Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
J A Herbert Design and Build Ltd is a private company, limited by shares, registered in England and Wales, registration number 08582403. The registered office is NEWTON HALL TOWN STREET, NEWTON, CAMBRIDGE, CAMBRIDGESHIRE, CB22 7ZE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Fixtures & fittings
33% straight line
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J A Herbert Design and Build Ltd Notes to the Accounts for the year ended 30 June 2024
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 July 2023
12,000 
At 30 June 2024
12,000 
Amortisation
At 1 July 2023
11,200 
Charge for the year
800 
At 30 June 2024
12,000 
Net book value
At 30 June 2024
- 
At 30 June 2023
800 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
26,190 
1,246 
27,436 
Additions
19,700 
- 
19,700 
At 30 June 2024
45,890 
1,246 
47,136 
Depreciation
At 1 July 2023
19,139 
1,241 
20,380 
Charge for the year
6,688 
4 
6,692 
At 30 June 2024
25,827 
1,245 
27,072 
Net book value
At 30 June 2024
20,063 
1 
20,064 
At 30 June 2023
7,051 
5 
7,056 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
7,521 
61,499 
Other debtors
335 
335 
7,856 
61,834 
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J A Herbert Design and Build Ltd Notes to the Accounts for the year ended 30 June 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
48,848 
59,870 
Obligations under finance leases and hire purchase contracts
6,023 
- 
Trade creditors
103,462 
106,275 
Taxes and social security
25,544 
25,139 
Other creditors
59,000 
- 
Loans from directors
(66,249)
21 
Accruals
1,200 
1,200 
177,828 
192,505 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
9,983 
- 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr J A Herbert
Directors loan account
- 
66,249 
- 
66,249 
- 
66,249 
- 
66,249 
The directors loan was unsecured, interest-free and repayable on demand. The full amount of the loan was repaid within 9 months of the end of financial year.
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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