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REGISTERED NUMBER: 11448503 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Jonomade Distilling Ltd

Jonomade Distilling Ltd (Registered number: 11448503)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Jonomade Distilling Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTORS: M C Blackmore
Mrs D E Blackmore
J R Blackmore





REGISTERED OFFICE: Thatcher House
12 Mount Ephraim
Tunbridge Wells
Kent
TN4 8AS





REGISTERED NUMBER: 11448503 (England and Wales)





ACCOUNTANTS: Ward Mackenzie Ltd
Chartered Accountants
Thatcher House
12 Mount Ephraim
Tunbridge Wells
Kent
TN4 8AS

Jonomade Distilling Ltd (Registered number: 11448503)

Balance Sheet
31 July 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,152 3,078

CURRENT ASSETS
Stocks 5 12,115 16,926
Debtors 6 1,738 1,822
Cash at bank 892 3,349
14,745 22,097
CREDITORS
Amounts falling due within one year 7 (113,621 ) (103,025 )
NET CURRENT LIABILITIES (98,876 ) (80,928 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(95,724

)

(77,850

)

CREDITORS
Amounts falling due after more than one year 8 (1,576 ) (2,986 )
NET LIABILITIES (97,300 ) (80,836 )

CAPITAL AND RESERVES
Called up share capital 25 25
Retained earnings 9 (97,325 ) (80,861 )
SHAREHOLDERS' FUNDS (97,300 ) (80,836 )

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

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

Jonomade Distilling Ltd (Registered number: 11448503)

Balance Sheet - continued
31 July 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 17 April 2025 and were signed on its behalf by:





M C Blackmore - Director


Jonomade Distilling Ltd (Registered number: 11448503)

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

1. STATUTORY INFORMATION

Jonomade Distilling Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Fixtures and fittings - 20% on reducing balance
Computer equipment - 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.

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.

DEFERRED TAX
Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date as these are considered immaterial.

GOING CONCERN
At the balance sheet date, liabilities exceed assets by £97,300 (2023 - £80,836). However the financial statement have been prepared on going concern basis as the company has the continuing support from its directors and share holders. The directors are therefore satisfied that the financial statements have been correctly prepared on the going concern basis.

3. EMPLOYEES AND DIRECTORS

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

Jonomade Distilling Ltd (Registered number: 11448503)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2023 10,009 220 865 11,094
Additions - 1,044 - 1,044
At 31 July 2024 10,009 1,264 865 12,138
DEPRECIATION
At 1 August 2023 7,337 59 620 8,016
Charge for year 668 241 61 970
At 31 July 2024 8,005 300 681 8,986
NET BOOK VALUE
At 31 July 2024 2,004 964 184 3,152
At 31 July 2023 2,672 161 245 3,078

5. STOCKS
2024 2023
£    £   
Stocks 12,115 16,926

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,199 227
VAT 539 1,595
1,738 1,822

The directors consider the carrying value of trade and other receivables approximate to their fair values.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 1,410 1,502
Other loans - 818
Directors' current accounts 108,230 97,813
Accrued expenses 3,981 2,892
113,621 103,025

The directors consider the carrying amounts of current liabilities approximate to their fair values.

Jonomade Distilling Ltd (Registered number: 11448503)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - over 1 year 1,576 2,986

9. RESERVES
Retained
earnings
£   

At 1 August 2023 (80,861 )
Deficit for the year (16,464 )
At 31 July 2024 (97,325 )

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
Mrs D E Blackmore
Balance outstanding at start of year (97,813 ) (76,824 )
Amounts advanced 1,096 1,888
Amounts repaid (11,513 ) (22,877 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (108,230 ) (97,813 )