REGISTERED NUMBER: 05597249 (England and Wales)

J DELLAR LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J C Dellar

REGISTERED OFFICE:

24 St. Davids Avenue

Dover

Kent

CT17 9HU

REGISTERED NUMBER:

05597249 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

310,044

310,070

CURRENT ASSETS

Stocks

5

16,000

20,500

Debtors

6

-

1,177

Cash at bank

3,940

2,971

19,940

24,648

CREDITORS

Amounts falling due within one year

7

(386,606

)

(337,342

)

NET CURRENT LIABILITIES

(366,666

)

(312,694

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(56,622

)

(2,624

)

CREDITORS

Amounts falling due after more than one year

8

(16,021

)

(34,475

)

NET LIABILITIES

(72,643

)

(37,099

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(72,644

)

(37,100

)

SHAREHOLDERS' FUNDS

(72,643

)

(37,099

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

Mr J C Dellar - Director

1.	STATUTORY INFORMATION

J Dellar 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixture & Fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Fixture &

Motor

Computer

property

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

and 31 December 2024

309,966

379

18,595

1,321

330,261

DEPRECIATION

At 1 January 2024

-

379

18,595

1,217

20,191

Charge for year

-

-

-

26

26

At 31 December 2024

-

379

18,595

1,243

20,217

NET BOOK VALUE

At 31 December 2024

309,966

-

-

78

310,044

At 31 December 2023

309,966

-

-

104

310,070

5.

STOCKS

2024

2023

£

£

Stocks

16,000

20,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

1,177

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

22,164

26,690

BBL Loan

37,179

39,063

Trade creditors

4,429

25,272

Social security and other taxes

3,679

942

VAT

884

3,874

Directors' current accounts

316,881

240,041

Accrued expenses

1,390

1,460

386,606

337,342

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 2-5 years

16,021

34,475

9.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

38,185

56,639

The bank loan is secured subject to a first legal charge over the freehold 8 Market Street, Rye, East Sussex, TN31 7LA and a guarantee for £215,000 from J Dellar Ltd supported by a debenture.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other creditors as at the balance sheet date is an amount of £316,881 (2024: 306,881) being the amount owed by the Company to Mr J C Dellar (a director and 100% shareholder of the Company). Mr Dellar has confirmed that no interest will be charged upon this loan and that, at present, there is no fixed date for repayment.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J C Dellar.

Mr J C Dellar, director and shareholder was the ultimate controlling party for the entire period under review.