1 April 2024 false Taxfiler 2024.7.3 NI014492business:PrivateLimitedCompanyLtd2024-04-012025-03-31 NI0144922024-03-31 NI0144922024-04-012025-03-31 NI014492business:AuditExemptWithAccountantsReport2024-04-012025-03-31 NI014492business:FilletedAccounts2024-04-012025-03-31 NI0144922025-03-31 NI014492business:Director12024-04-012025-03-31 NI014492business:Director22024-04-012025-03-31 NI014492business:CompanySecretary12024-04-012025-03-31 NI014492business:RegisteredOffice2024-04-012025-03-31 NI0144922024-03-31 NI014492core:WithinOneYear2025-03-31 NI014492core:WithinOneYear2024-03-31 NI014492core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 NI014492core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 NI014492core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 NI014492core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 NI014492core:PreviouslyStatedAmount2025-03-31 NI014492core:PreviouslyStatedAmount2024-03-31 NI014492business:SmallEntities2024-04-012025-03-31 NI014492countries:NorthernIreland2024-04-012025-03-31 NI014492core:WithinOneYear2024-04-012025-03-31 NI014492business:OrdinaryShareClass12024-04-012025-03-31 NI014492business:OrdinaryShareClass12023-04-012024-03-31 NI0144922023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. NI014492 (Northern Ireland)
John Richardson (E) Limited Companies House accounts for the year ended 31 March 2025
John Richardson (E) Limited Companies House accounts Contents
Page
- 2 -
John Richardson (E) Limited Company Information for the year ended 31 March 2025
Directors
Mr James Malone Ms Jane Richardson
Secretary
James Malone
Company Number
NI014492 (Northern Ireland)
Registered Office
11 Willoughby Place Enniskillen Co Fermanagh BT74 7EX N Ireland
Accountants
G J Gartland Chartered Accountants Unit 22 Erne House Killyhevlin Business Centre Enniskillen Co Fermanagh BT74 4EB
- 3 -
John Richardson (E) Limited Accountants' report
Accountants' report to the board of directors of John Richardson (E) Limited on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of John Richardson (E) Limited for the year ended 31 March 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of John Richardson (E) Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of John Richardson (E) Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John Richardson (E) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that John Richardson (E) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of John Richardson (E) Limited. You consider that John Richardson (E) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of John Richardson (E) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
G J Gartland Chartered Accountants Unit 22 Erne House Killyhevlin Business Centre Enniskillen Co Fermanagh BT74 4EB 28 April 2025
- 4 -
John Richardson (E) Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Inventories
26,938 
26,938 
Cash at bank and in hand
1,477 
1,642 
28,415 
28,580 
Creditors: amounts falling due within one year
(4,564)
(4,564)
Net current assets
23,851 
24,016 
Net assets
23,851 
24,016 
Capital and reserves
Called up share capital
7,500 
7,500 
Profit and loss account
16,351 
16,516 
Shareholders' funds
23,851 
24,016 
For the year ending 31 March 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 28 April 2025 and were signed on its behalf by
Mr James Malone Director Company Registration No. NI014492
- 5 -
John Richardson (E) Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
John Richardson (E) Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI014492. The registered office is 11 Willoughby Place, Enniskillen, Co Fermanagh, BT74 7EX, N Ireland.
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, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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:
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Other creditors
150 
150 
Loans from directors
4,414 
4,414 
4,564 
4,564 
Creditors due within one year includes Directors' current accounts £4,414.
- 6 -
John Richardson (E) Limited Notes to the Accounts for the year ended 31 March 2025
5
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
7,500 Ordinary shares of £1 each
7,500 
7,500 
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 7 -