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Company Registration No. 12091836 (England and Wales)
Jaydee Aquatics Ltd Unaudited accounts for the year ended 31 July 2024
Jaydee Aquatics Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Jaydee Aquatics Ltd Company Information for the year ended 31 July 2024
Director
Neal Lonsdale
Company Number
12091836 (England and Wales)
Registered Office
C/o Eastham Hall 109 Eastham Village Road Eastham Wirral CH62 0AF
Accountants
KLAS ACCOUNTANTS LTD Eastham Hall 109, Eastham Village Road Eastham Wirral CH62 0AF
- 3 -
Jaydee Aquatics Ltd Statement of financial position as at 31 July 2024
2024
2023
Notes
£
£
Fixed assets
Intangible assets
4
45,000
48,000
Tangible assets
5
29,668
39,892
74,668
87,892
Current assets
Inventories
60,614
90,614
Cash at bank and in hand
(289)
1,168
60,325
91,782
Creditors: amounts falling due within one year
6
(35,438)
(33,249)
Net current assets
24,887
58,533
Total assets less current liabilities
99,555
146,425
Creditors: amounts falling due after more than one year
7
(109,276)
(92,094)
Net (liabilities)/assets
(9,721)
54,331
Capital and reserves
Called up share capital
100
100
Profit and loss account
(9,821)
54,231
Shareholders' funds
(9,721)
54,331
For the year ending 31 July 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 December 2024 and were signed on its behalf by
Neal Lonsdale Director Company Registration No. 12091836
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Jaydee Aquatics Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Jaydee Aquatics Ltd is a private company, limited by shares, registered in England and Wales, registration number 12091836. The registered office is C/o Eastham Hall, 109 Eastham Village Road, Eastham, Wirral, CH62 0AF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% straight line
Motor vehicles
10% straight line
Fixtures & fittings
15% straight line
Computer equipment
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2023
60,000
At 31 July 2024
60,000
Amortisation
At 1 August 2023
12,000
Charge for the year
3,000
At 31 July 2024
15,000
Net book value
At 31 July 2024
45,000
At 31 July 2023
48,000
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Jaydee Aquatics Ltd Notes to the Accounts for the year ended 31 July 2024
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 August 2023
9,771
2,000
61,500
2,125
75,396
Disposals
-
(2,000)
-
-
(2,000)
At 31 July 2024
9,771
-
61,500
2,125
73,396
Depreciation
At 1 August 2023
4,886
900
28,125
1,593
35,504
Charge for the year
2,443
-
6,150
531
9,124
On disposals
-
(900)
-
-
(900)
At 31 July 2024
7,329
-
34,275
2,124
43,728
Net book value
At 31 July 2024
2,442
-
27,225
1
29,668
At 31 July 2023
4,885
1,100
33,375
532
39,892
6
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
2,894
12,000
VAT
(5,586)
(170)
Trade creditors
35,036
16,998
Taxes and social security
1,950
1,600
Loans from directors
1,144
2,821
35,438
33,249
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans
26,776
26,776
Other creditors
82,500
65,318
109,276
92,094
8
Average number of employees
During the year the average number of employees was 6 (2023: 6).
- 6 -