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REGISTERED NUMBER: 09300742 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

John Hart Commercials Limited

John Hart Commercials Limited (Registered number: 09300742)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


John Hart Commercials Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mrs A Farrell





REGISTERED OFFICE: Unit 11 Greenhills Business Park
Enterprise Way
Spennymoor
County Durham
DL16 6JB





REGISTERED NUMBER: 09300742 (England and Wales)





ACCOUNTANTS: Uppal & Warr
Chartered Accountants
452 Manchester Road
Heaton Chapel
Stockport
SK4 5DL

John Hart Commercials Limited (Registered number: 09300742)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 29,730 37,962
29,730 37,962

CURRENT ASSETS
Debtors 6 211,544 211,763
Cash at bank 397,687 331,769
609,231 543,532
CREDITORS
Amounts falling due within one year 7 277,146 277,490
NET CURRENT ASSETS 332,085 266,042
TOTAL ASSETS LESS CURRENT
LIABILITIES

361,815

304,004

CREDITORS
Amounts falling due after more than one
year

8

11,667

21,667
NET ASSETS 350,148 282,337

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 350,147 282,336
SHAREHOLDERS' FUNDS 350,148 282,337

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 her 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.

John Hart Commercials Limited (Registered number: 09300742)

Balance Sheet - continued
31 March 2025


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 2 June 2025 and were signed by:





Mrs A Farrell - Director


John Hart Commercials Limited (Registered number: 09300742)

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

1. STATUTORY INFORMATION

John Hart Commercials Limited 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.

Number plate are being amortised evenly over their 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 reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

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.

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.

John Hart Commercials Limited (Registered number: 09300742)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Number
plate
£   
COST
At 1 April 2024
and 31 March 2025 6,560
AMORTISATION
At 1 April 2024
and 31 March 2025 6,560
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 127,941 9,142 27,395 3,420 167,898
Additions 1,678 - - - 1,678
At 31 March 2025 129,619 9,142 27,395 3,420 169,576
DEPRECIATION
At 1 April 2024 100,308 7,200 19,619 2,809 129,936
Charge for year 7,328 485 1,944 153 9,910
At 31 March 2025 107,636 7,685 21,563 2,962 139,846
NET BOOK VALUE
At 31 March 2025 21,983 1,457 5,832 458 29,730
At 31 March 2024 27,633 1,942 7,776 611 37,962

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 210,244 210,725
Prepayments 1,300 1,038
211,544 211,763

John Hart Commercials Limited (Registered number: 09300742)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts - 1,450
Trade creditors 127,717 140,220
Tax 77,348 72,000
Social security and other taxes 12,562 10,984
VAT 54,336 46,364
Other creditors 1,890 3,179
Directors' current accounts 3,293 3,293
277,146 277,490

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 11,667 21,667