IRIS Accounts Production v25.1.4.42 10607611 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh106076112023-09-30106076112024-09-30106076112023-10-012024-09-30106076112022-09-30106076112022-10-012023-09-30106076112023-09-3010607611ns15:EnglandWales2023-10-012024-09-3010607611ns14:PoundSterling2023-10-012024-09-3010607611ns10:Director12023-10-012024-09-3010607611ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3010607611ns10:SmallEntities2023-10-012024-09-3010607611ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3010607611ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3010607611ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3010607611ns10:FullAccounts2023-10-012024-09-3010607611ns10:Director22023-10-012024-09-3010607611ns10:RegisteredOffice2023-10-012024-09-3010607611ns5:CurrentFinancialInstruments2024-09-3010607611ns5:CurrentFinancialInstruments2023-09-3010607611ns5:Non-currentFinancialInstruments2024-09-3010607611ns5:Non-currentFinancialInstruments2023-09-3010607611ns5:ShareCapital2024-09-3010607611ns5:ShareCapital2023-09-3010607611ns5:RetainedEarningsAccumulatedLosses2024-09-3010607611ns5:RetainedEarningsAccumulatedLosses2023-09-3010607611ns5:LandBuildingsns5:ShortLeaseholdAssets2023-10-012024-09-3010607611ns5:PlantMachinery2023-10-012024-09-3010607611ns5:FurnitureFittings2023-10-012024-09-3010607611ns5:LandBuildingsns5:ShortLeaseholdAssets2023-09-3010607611ns5:PlantMachinery2023-09-3010607611ns5:FurnitureFittings2023-09-3010607611ns5:LandBuildingsns5:ShortLeaseholdAssets2024-09-3010607611ns5:PlantMachinery2024-09-3010607611ns5:FurnitureFittings2024-09-3010607611ns5:LandBuildingsns5:ShortLeaseholdAssets2023-09-3010607611ns5:PlantMachinery2023-09-3010607611ns5:FurnitureFittings2023-09-3010607611ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3010607611ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3010607611ns5:WithinOneYear2024-09-3010607611ns5:WithinOneYear2023-09-3010607611ns5:BetweenOneFiveYears2024-09-3010607611ns5:BetweenOneFiveYears2023-09-3010607611ns5:MoreThanFiveYears2024-09-3010607611ns5:MoreThanFiveYears2023-09-3010607611ns5:AllPeriods2024-09-3010607611ns5:AllPeriods2023-09-3010607611ns5:Secured2024-09-3010607611ns5:Secured2023-09-30
REGISTERED NUMBER: 10607611 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

JJWT LIMITED

JJWT LIMITED (REGISTERED NUMBER: 10607611)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JJWT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Rachael Hewson
Anthony John Hewson





REGISTERED OFFICE: Central Stores
West End
Middleham
Leyburn
North Yorkshire
DL8 4QG





REGISTERED NUMBER: 10607611 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
Unit 4 Beckside Court
Leyburn Business Park
Leyburn
North Yorkshire
DL8 5QA

JJWT LIMITED (REGISTERED NUMBER: 10607611)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 85,357 95,498

CURRENT ASSETS
Stocks 32,400 27,757
Debtors 5 8,779 8,509
Cash at bank and in hand 4,034 2,838
45,213 39,104
CREDITORS
Amounts falling due within one year 6 84,187 71,948
NET CURRENT LIABILITIES (38,974 ) (32,844 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,383

62,654

CREDITORS
Amounts falling due after more than
one year

7

(9,037

)

(25,317

)

PROVISIONS FOR LIABILITIES (2,301 ) (3,068 )
NET ASSETS 35,045 34,269

CAPITAL AND RESERVES
Called up share capital 13 13
Profit and loss account 35,032 34,256
35,045 34,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

JJWT LIMITED (REGISTERED NUMBER: 10607611)

BALANCE SHEET - continued
30 SEPTEMBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by:





Anthony John Hewson - Director


JJWT LIMITED (REGISTERED NUMBER: 10607611)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

JJWT 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.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - in accordance with the property lease
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 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.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

JJWT LIMITED (REGISTERED NUMBER: 10607611)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

HIRE PURCHASE AND LEASING COMMITMENTS
Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases. The benefits of lease incentives are recognised in the profit and loss account over the shorter of the lease period and the period to the next rent review at which the rent is expected to be reset to market rates.

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.

FINANCE COSTS OF DEBT
The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 27 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 October 2023
and 30 September 2024 122,077 1,613 37,450 161,140
DEPRECIATION
At 1 October 2023 42,728 1,221 21,693 65,642
Charge for year 6,104 98 3,939 10,141
At 30 September 2024 48,832 1,319 25,632 75,783
NET BOOK VALUE
At 30 September 2024 73,245 294 11,818 85,357
At 30 September 2023 79,349 392 15,757 95,498

JJWT LIMITED (REGISTERED NUMBER: 10607611)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,600 8,321
Other debtors 179 188
8,779 8,509

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 23,252 34,644
Trade creditors 34,436 26,086
Taxation and social security 10,584 9,432
Other creditors 15,915 1,786
84,187 71,948

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 9,037 25,317

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 17,000 17,000
Between one and five years 68,000 68,000
In more than five years 124,666 141,666
209,666 226,666

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdrafts 7,002 9,644

The bank loan and overdraft are secured by a guarantee given by A J and Mrs R Hewson.

The company has a bounce back loan of £19,037 (2023: £29,067) which is unsecured but it is supported by a government guarantee.

JJWT LIMITED (REGISTERED NUMBER: 10607611)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10. PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £181 (2023: £193). Contributions totalling £15 (2023: £12) were payable to the fund at the year end and are included in creditors.

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, the company made advances to the directors totalling £3,057 (2023: £29,432). These were interest free and repayable on demand.

The company received repayments totalling £15,576 (2023: £10,408).