REGISTERED NUMBER: 03114669 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

J. Turner & Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P J Barlow

REGISTERED OFFICE:

c/o DJH Chester City

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

REGISTERED NUMBER:

03114669 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,140

2,140

2,140

2,140

CURRENT ASSETS

Work in progress

15,500

15,500

Debtors

6

322,919

324,029

Cash at bank and in hand

18,936

23,218

357,355

362,747

CREDITORS

Amounts falling due within one year

7

(127,954

)

(101,915

)

NET CURRENT ASSETS

229,401

260,832

TOTAL ASSETS LESS CURRENT LIABILITIES

231,541

262,972

CREDITORS

Amounts falling due after more than one year

8

(1,667

)

(11,667

)

NET ASSETS

229,874

251,305

CAPITAL AND RESERVES

Called up share capital

34,001

34,001

Retained earnings

195,873

217,304

229,874

251,305

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

Mr P J Barlow - Director

1.	STATUTORY INFORMATION

J. Turner & Associates 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.

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

-

10% on cost

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing work in progress to their present location and condition.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

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.

3.

`

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

100,000

AMORTISATION

At 1 April 2024

and 31 March 2025

100,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

56,985

DEPRECIATION

At 1 April 2024

and 31 March 2025

54,845

NET BOOK VALUE

At 31 March 2025

2,140

At 31 March 2024

2,140

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

4,560

8,040

Amounts owed by group undertakings

266,149

266,149

Amounts owed by associates

25,000

25,000

Other debtors

27,210

24,840

322,919

324,029

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

118,187

90,665

Taxation and social security

(2,213

)

(730

)

Other creditors

1,980

1,980

127,954

101,915

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,667

11,667