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Company Registration No. 09451283 (England and Wales)
CJS Leathers Limited Unaudited accounts for the year ended 31 March 2025
CJS Leathers Limited Unaudited accounts Contents
Page
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CJS Leathers Limited Company Information for the year ended 31 March 2025
Director
Mr C Swift
Company Number
09451283 (England and Wales)
Registered Office
8 Frosty Hollow Northampton Northamptonshire NN4 0SY
Accountants
Canary Accounting Limited 31 Lee Drive Houlton Rugby Warwickshire CV23 1AG
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CJS Leathers Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
179 
- 
Current assets
Debtors
44,398 
59,287 
Cash at bank and in hand
103,912 
123,501 
148,310 
182,788 
Creditors: amounts falling due within one year
(35,839)
(77,559)
Net current assets
112,471 
105,229 
Net assets
112,650 
105,229 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
112,640 
105,219 
Shareholders' funds
112,650 
105,229 
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 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 9 May 2025 and were signed on its behalf by
Mr C Swift Director Company Registration No. 09451283
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CJS Leathers Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
CJS Leathers Limited is a private company, limited by shares, registered in England and Wales, registration number 09451283. The registered office is 8 Frosty Hollow, Northampton, Northamptonshire, NN4 0SY.
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
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. There were no material departures from that standard.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents net invoiced sales of goods and commission earned, excluding value added tax.
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:
Computer equipment
33% on cost
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.
Pension costs
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.
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CJS Leathers Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2024
2,845 
Additions
268 
At 31 March 2025
3,113 
Depreciation
At 1 April 2024
2,845 
Charge for the year
89 
At 31 March 2025
2,934 
Net book value
At 31 March 2025
179 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,499 
2,315 
Trade debtors
16,406 
26,323 
Other debtors
26,493 
30,649 
44,398 
59,287 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
11,591 
32,803 
Taxes and social security
22,217 
24,938 
Other creditors
2,031 
19,818 
35,839 
77,559 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £0.10 each
10 
10 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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