2024-01-01 2024-12-31 false Capium Accounts Production 1.1 00590255 2024-01-01 2024-12-31 00590255 bus:AbridgedAccounts 2024-01-01 2024-12-31 00590255 bus:FRS102 2024-01-01 2024-12-31 00590255 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 00590255 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 00590255 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 00590255 2024-01-01 2024-12-31 00590255 2024-12-31 00590255 bus:RegisteredOffice 2024-01-01 2024-12-31 00590255 core:WithinOneYear 2024-12-31 00590255 core:AfterOneYear 2024-12-31 00590255 1 2024-01-01 2024-12-31 00590255 bus:Director1 2024-01-01 2024-12-31 00590255 bus:Director1 2024-12-31 00590255 bus:Director1 2023-01-01 2023-12-31 00590255 2023-01-01 00590255 bus:LeadAgentIfApplicable 2024-01-01 2024-12-31 00590255 2023-01-01 2023-12-31 00590255 2023-12-31 00590255 core:WithinOneYear 2023-12-31 00590255 core:AfterOneYear 2023-12-31 00590255 bus:EntityAccountantsOrAuditors 2023-01-01 2023-12-31 00590255 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 00590255 bus:OrdinaryShareClass1 2024-12-31 00590255 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 00590255 bus:OrdinaryShareClass1 2023-12-31 00590255 core:LandBuildings 2024-01-01 2024-12-31 00590255 core:LandBuildings 2024-12-31 00590255 core:LandBuildings 2023-12-31 00590255 core:PlantMachinery 2024-01-01 2024-12-31 00590255 core:PlantMachinery 2024-12-31 00590255 core:PlantMachinery 2023-12-31 00590255 core:MotorCars 2024-01-01 2024-12-31 00590255 core:MotorCars 2024-12-31 00590255 core:MotorCars 2023-12-31 00590255 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 00590255 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 00590255 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 00590255 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 00590255 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-12-31 00590255 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 00590255 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 00590255 core:Non-currentFinancialInstruments 2024-12-31 00590255 core:Non-currentFinancialInstruments 2023-12-31 00590255 core:ShareCapital 2024-12-31 00590255 core:ShareCapital 2023-12-31 00590255 core:SharePremium 2024-12-31 00590255 core:SharePremium 2023-12-31 00590255 core:RetainedEarningsAccumulatedLosses 2024-12-31 00590255 core:RetainedEarningsAccumulatedLosses 2023-12-31 00590255 dpl:Item1 2024-01-01 00590255 dpl:Item1 2024-12-31 00590255 dpl:Item1 2023-01-01 00590255 dpl:Item1 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 00590255
England and Wales

 

 

 

J. CROZIER LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of J. Crozier Limited for the year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J. Crozier Limited for the year ended 31 December 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of J. Crozier Limited, as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of J. Crozier Limited and state those matters that we have agreed to state to the Board of Directors of J. Crozier Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J. Crozier Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that J. Crozier Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of J. Crozier Limited. You consider that J. Crozier Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of J. Crozier Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended 31 December 2024. 










....................................................

Chawton Hector

2 Maules Gardens
Stoke Gifford
Bristol
BS34 8AN
24 June 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 763,694    314,212 
763,694    314,212 
Current assets      
Debtors 414,180    820,447 
Cash at bank and in hand 76,328    83,260 
490,508    903,707 
Creditors: amount falling due within one year (482,734)   (480,225)
Net current assets 7,774    423,482 
 
Total assets less current liabilities 771,468    737,694 
Creditors: amount falling due after more than one year (6,826)   (5,244)
Net assets 764,642    732,450 
 

Capital and reserves
     
Called up share capital 4 1,000    1,000 
Share premium account 13,334    13,334 
Profit and loss account 750,308    718,116 
Shareholders' funds 764,642    732,450 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 24 June 2025 and were signed by:


-------------------------------
Ian Crozier
Director
2
General Information
J. Crozier Limited is a private company, limited by shares, registered in England and Wales, registration number 00590255, registration address Unit 6, Peartree Works, Bath Road, Langford, BS40 5DJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 25% Reducing Balance
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Preference shares
The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Total
  £   £   £   £
At 01 January 2024 322,373        322,373 
Additions 435,000    5,210    14,100    454,310 
Disposals      
At 31 December 2024 757,373    5,210    14,100    776,683 
Depreciation
At 01 January 2024 8,161        8,161 
Charge for year   1,303    3,525    4,828 
On disposals      
At 31 December 2024 8,161    1,303    3,525    12,989 
Net book values
Closing balance as at 31 December 2024 749,212    3,907    10,575    763,694 
Opening balance as at 01 January 2024 314,212        314,212 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1,000 Ordinary shares of £1.00 each 1,000    1,000 
1,000    1,000 

3