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Registered Number: 07512421
England and Wales

 

 

 

JONNY'S DRAINS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 May 2024

End date: 30 April 2025
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
B & M ACCOUNTANCY LIMITED
30 April 2025



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

B & M ACCOUNTANCY LIMITED



22 August 2025
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Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 55,569    58,912 
55,569    58,912 
Current assets      
Debtors: amounts falling due within one year 22,436    65,181 
Cash at bank and in hand 86,856    25,464 
109,292    90,645 
Creditors: amount falling due within one year (62,337)   (32,835)
Net current assets 46,955    57,810 
 
Total assets less current liabilities 102,524    116,722 
Creditors: amount falling due after more than one year (19,922)   (46,238)
Provisions for liabilities (13,892)   (14,641)
Net assets 68,710    55,843 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 68,610    55,743 
Shareholders' funds 68,710    55,843 
 


For the year ended 30 April 2025 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 22 August 2025 and were signed by:


-------------------------------
J Balzaretti
Director
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General Information
JONNY'S DRAINS LTD is a private company, limited by shares, registered in England and Wales, registration number 07512421, registration address 15 Lime Tree Walk, Sevenoaks, TN13 1YH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
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:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.

Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 May 2024 54,125    88,783    1,298    144,206 
Additions 12,365      2,542    14,907 
Disposals      
At 30 April 2025 66,490    88,783    3,840    159,113 
Depreciation
At 01 May 2024 32,739    51,258    1,297    85,294 
Charge for year 8,000    9,000    1,250    18,250 
On disposals      
At 30 April 2025 40,739    60,258    2,547    103,544 
Net book values
Closing balance as at 30 April 2025 25,751    28,525    1,293    55,569 
Opening balance as at 01 May 2024 21,386    37,525    1    58,912 


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