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REGISTERED NUMBER: 09605844 (England and Wales)















LJWC LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024






LJWC LIMITED (REGISTERED NUMBER: 09605844)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LJWC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: Mr L J W Charnley
Dr R E Black





REGISTERED OFFICE: Malpas House
11 South Parade
Northallerton
North Yorkshire
DL7 8SE





REGISTERED NUMBER: 09605844 (England and Wales)





ACCOUNTANTS: Ark&Co Ltd
Chartered Accountants & Chartered Tax Advisers
The Maltings
2 Anderson Rd
Bearwood
Birmingham
West Midlands
B66 4AR

LJWC LIMITED (REGISTERED NUMBER: 09605844)

BALANCE SHEET
30 NOVEMBER 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 40,000 80,000
Tangible assets 5 434,354 455,576
474,354 535,576

CURRENT ASSETS
Stocks 4,000 4,000
Debtors 6 331,753 194,801
Cash at bank and in hand 130,001 71,730
465,754 270,531
CREDITORS
Amounts falling due within one year 7 469,108 297,924
NET CURRENT LIABILITIES (3,354 ) (27,393 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

471,000

508,183

CREDITORS
Amounts falling due after more than one
year

8

(448,430

)

(481,827

)

PROVISIONS FOR LIABILITIES (17,927 ) (21,959 )
NET ASSETS 4,643 4,397

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 4,543 4,297
SHAREHOLDERS' FUNDS 4,643 4,397

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

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

LJWC LIMITED (REGISTERED NUMBER: 09605844)

BALANCE SHEET - continued
30 NOVEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2025 and were signed on its behalf by:





Mr L J W Charnley - Director


LJWC LIMITED (REGISTERED NUMBER: 09605844)

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


1. STATUTORY INFORMATION

LJWC 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

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.

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 - 20% on cost

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 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.

LJWC LIMITED (REGISTERED NUMBER: 09605844)

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


2. ACCOUNTING POLICIES - continued

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 10 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 400,000
AMORTISATION
At 1 December 2023 320,000
Charge for year 40,000
At 30 November 2024 360,000
NET BOOK VALUE
At 30 November 2024 40,000
At 30 November 2023 80,000

5. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 December 2023 340,000 238,399 578,399
Additions - 11,753 11,753
At 30 November 2024 340,000 250,152 590,152
DEPRECIATION
At 1 December 2023 - 122,823 122,823
Charge for year - 32,975 32,975
At 30 November 2024 - 155,798 155,798
NET BOOK VALUE
At 30 November 2024 340,000 94,354 434,354
At 30 November 2023 340,000 115,576 455,576


LJWC LIMITED (REGISTERED NUMBER: 09605844)

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


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 4,554 6,086
Other debtors - 4,002
Directors' current accounts 327,199 184,713
331,753 194,801

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 36,720 33,632
Other loans 270,000 120,000
Tax 79,612 37,026
Section 455 tax 48,089 62,340
Social security and other taxes 1,799 2,263
Wages control 5,997 12,683
Accrued expenses 26,891 29,980
469,108 297,924

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Bank loans - 1-2 years 29,113 34,334
Bank loans - 2-5 years 48,228 53,501
Bank loans more 5 yr by instal 371,089 393,992
448,430 481,827

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 371,089 393,992

9. SECURED DEBTS

The following secured debts are included within creditors:

30.11.24 30.11.23
£    £   
Bank loans 482,043 515,459

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £130,000 were paid to the directors .

LJWC LIMITED (REGISTERED NUMBER: 09605844)

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


10. RELATED PARTY DISCLOSURES - continued

At the year end the directors owed the company £327,312 ( 2023 £184,712 ) and HMRC official rate of interest has been applied.

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr & Mrs L J W Charnley.