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Registered number: 04188724
Jacksons Marquee Hire Limited
Financial Statements
For The Year Ended 31 March 2025
The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Contents
Page
Company Information 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—8
Page 1
Company Information
Directors Mrs Tracy Jackson
Mr Martin Jackson
Mrs Deborah Hart
Mr Darren Hart
Secretary Mrs Deborah Hart
Company Number 04188724
Registered Office 1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Accountants The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Page 1
Page 2
Statement of Financial Position
Registered number: 04188724
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 209,317 225,472
209,317 225,472
CURRENT ASSETS
Stocks 6 16 4,734
Debtors 7 47,825 47,625
Cash at bank and in hand 175,603 173,276
223,444 225,635
Creditors: Amounts Falling Due Within One Year 8 (96,839 ) (107,817 )
NET CURRENT ASSETS (LIABILITIES) 126,605 117,818
TOTAL ASSETS LESS CURRENT LIABILITIES 335,922 343,290
Creditors: Amounts Falling Due After More Than One Year 9 (246,093 ) (186,423 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (56,889 ) (60,990 )
NET ASSETS 32,940 95,877
CAPITAL AND RESERVES
Called up share capital 12 4 4
Income Statement 32,936 95,873
SHAREHOLDERS' FUNDS 32,940 95,877
Page 2
Page 3
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mrs Tracy Jackson
Director
Mr Martin Jackson
Director
Mrs Deborah Hart
Director
Mr Darren Hart
Director
2nd June 2025
The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Jacksons Marquee Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04188724 . The registered office is 1 Tape Street, Cheadle, Stoke On Trent, Staffordshire, ST10 1BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 15 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% on Cost
Leasehold 2% on Cost
Plant & Machinery 15% reducing balance basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 10% reducing balance basis
Computer Equipment 15% reducing balance basis
Page 4
Page 5
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 53,925
As at 31 March 2025 53,925
Amortisation
As at 1 April 2024 53,925
As at 31 March 2025 53,925
...CONTINUED
Page 5
Page 6
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 47,140 68,151 49,500 593,366
Additions - 1,850 - 6,561
As at 31 March 2025 47,140 70,001 49,500 599,927
Depreciation
As at 1 April 2024 18,322 55,039 33,395 426,860
Provided during the period 943 2,246 4,026 17,311
As at 31 March 2025 19,265 57,285 37,421 444,171
Net Book Value
As at 31 March 2025 27,875 12,716 12,079 155,756
As at 1 April 2024 28,818 13,112 16,105 166,506
Computer Equipment Total
£ £
Cost
As at 1 April 2024 2,459 760,616
Additions 117 8,528
As at 31 March 2025 2,576 769,144
Depreciation
As at 1 April 2024 1,528 535,144
Provided during the period 157 24,683
As at 31 March 2025 1,685 559,827
Net Book Value
As at 31 March 2025 891 209,317
As at 1 April 2024 931 225,472
Page 6
Page 7
6. Stocks
2025 2024
£ £
Work in progress 16 4,734
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,913 16,517
Prepayments and accrued income 33,912 31,108
47,825 47,625
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,056 8,083
Corporation tax 25,959 34,376
Other taxes and social security 3,204 -
VAT 11,262 9,744
Other creditors 39,075 44,212
Accruals and deferred income 9,283 11,402
96,839 107,817
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 246,093 186,423
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 56,889 60,990
Page 7
Page 8
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2024 60,990 60,990
Deferred taxation (4,101 ) (4,101 )
Balance at 31 March 2025 56,889 56,889
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
Page 8