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REGISTERED NUMBER: 14602569 (England and Wales)

















J & J Medcalf Limited

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025






J & J Medcalf Limited (Registered number: 14602569)






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


J & J Medcalf Limited

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: Mr J R Medcalf
Mr J R Burkitt-Medcalf





REGISTERED OFFICE: Lyndhurst
174 Queen Street
Withernsea
East Yorkshire
HU19 2JY





REGISTERED NUMBER: 14602569 (England and Wales)





ACCOUNTANTS: Southgates
Chartered Certified Accountants
9 Market Place
Hedon
East Yorkshire
HU12 8JA

J & J Medcalf Limited (Registered number: 14602569)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15,500 15,500
Tangible assets 5 48,751 57,903
64,251 73,403

CURRENT ASSETS
Debtors 6 5,670 3,204
Cash at bank 33,076 14,439
38,746 17,643
CREDITORS
Amounts falling due within one year 7 80,044 27,931
NET CURRENT LIABILITIES (41,298 ) (10,288 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,953

63,115

PROVISIONS FOR LIABILITIES (8,376 ) (5,486 )

ACCRUALS AND DEFERRED INCOME (14,103 ) (21,154 )
NET ASSETS 474 36,475

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 374 36,375
SHAREHOLDERS' FUNDS 474 36,475

J & J Medcalf Limited (Registered number: 14602569)

BALANCE SHEET - continued
31 March 2025


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 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.

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 24 July 2025 and were signed on its behalf by:





Mr J R Burkitt-Medcalf - Director


J & J Medcalf Limited (Registered number: 14602569)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

J & J Medcalf 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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Crab Pots - Straight line over 3 years
Plant and machinery - 15% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - Straight line over 4 years
Computer equipment - 25% on cost

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.

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.

J & J Medcalf Limited (Registered number: 14602569)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 April 2024
and 31 March 2025 15,500
NET BOOK VALUE
At 31 March 2025 15,500
At 31 March 2024 15,500

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
Crab Pots machinery fittings
£    £    £   
COST
At 1 April 2024 4,000 20,000 2,614
Additions - - -
Disposals - - -
At 31 March 2025 4,000 20,000 2,614
DEPRECIATION
At 1 April 2024 1,320 3,000 653
Charge for year 884 2,550 491
Eliminated on disposal - - -
At 31 March 2025 2,204 5,550 1,144
NET BOOK VALUE
At 31 March 2025 1,796 14,450 1,470
At 31 March 2024 2,680 17,000 1,961

J & J Medcalf Limited (Registered number: 14602569)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 46,850 1,500 74,964
Additions 30,833 - 30,833
Disposals (46,850 ) - (46,850 )
At 31 March 2025 30,833 1,500 58,947
DEPRECIATION
At 1 April 2024 11,713 375 17,061
Charge for year 642 281 4,848
Eliminated on disposal (11,713 ) - (11,713 )
At 31 March 2025 642 656 10,196
NET BOOK VALUE
At 31 March 2025 30,191 844 48,751
At 31 March 2024 35,137 1,125 57,903

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
VAT 3,257 840
Prepayments 2,413 2,364
5,670 3,204

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax 3,022 10,856
Social security and other taxes 683 683
Directors' current accounts 74,784 14,895
Accruals 1,555 1,497
80,044 27,931