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REGISTERED NUMBER: 08013174 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Josh Heron Stevens Ltd

Josh Heron Stevens Ltd (Registered number: 08013174)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Josh Heron Stevens Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mr F Chiappetta





SECRETARY:





REGISTERED OFFICE: 3rd Floor
207 Regent Street
London
W1B 3HH





REGISTERED NUMBER: 08013174 (England and Wales)





ACCOUNTANTS: Brookstone Accountancy Limited
3rd Floor
207 Regent Street
London
W1B 3HH

Josh Heron Stevens Ltd (Registered number: 08013174)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 831
Tangible assets 5 8,812 11,682
8,812 12,513

CURRENT ASSETS
Debtors 6 23,674 11,795
Prepayments and accrued income 19,498 32,688
Cash at bank 176,836 181,315
220,008 225,798
CREDITORS
Amounts falling due within one year 7 12,342 23,159
NET CURRENT ASSETS 207,666 202,639
TOTAL ASSETS LESS CURRENT
LIABILITIES

216,478

215,152

PROVISIONS FOR LIABILITIES 2,056 2,872
NET ASSETS 214,422 212,280

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 214,322 212,180
SHAREHOLDERS' FUNDS 214,422 212,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 30 May 2025 and were signed by:





Mr F Chiappetta - Director


Josh Heron Stevens Ltd (Registered number: 08013174)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Josh Heron Stevens 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.

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

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 cost
Computer equipment - 25% on cost

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.

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 1 (2024 - 1 ) .

Josh Heron Stevens Ltd (Registered number: 08013174)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 April 2024
and 31 March 2025 4,152
AMORTISATION
At 1 April 2024 3,321
Amortisation for year 831
At 31 March 2025 4,152
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 831

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2024 39,406 10,296 49,702
Additions - 3,275 3,275
At 31 March 2025 39,406 13,571 52,977
DEPRECIATION
At 1 April 2024 29,886 8,134 38,020
Charge for year 4,181 1,964 6,145
At 31 March 2025 34,067 10,098 44,165
NET BOOK VALUE
At 31 March 2025 5,339 3,473 8,812
At 31 March 2024 9,520 2,162 11,682

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 23,286 11,252
Other debtors 175 294
VAT 213 249
23,674 11,795

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 7,329 8,063
Tax 1,076 9,410
Social security and other taxes 180 180
Other creditors 496 637
Accrued expenses 3,261 4,869
12,342 23,159

Josh Heron Stevens Ltd (Registered number: 08013174)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
100 Ordinary £1 100 100

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr F Chiappetta.