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Registered number: 08464227
Johnsons Cartons Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
MJH Accountants Limited
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08464227
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 936
Tangible Assets 5 180,921 156,544
Investments 6 157,374 156,085
338,295 313,565
CURRENT ASSETS
Stocks 7 2,000 2,000
Debtors 8 65,213 81,697
Cash at bank and in hand 190,218 181,203
257,431 264,900
Creditors: Amounts Falling Due Within One Year 9 (114,380 ) (108,590 )
NET CURRENT ASSETS (LIABILITIES) 143,051 156,310
TOTAL ASSETS LESS CURRENT LIABILITIES 481,346 469,875
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,329 ) (19,827 )
NET ASSETS 455,017 450,048
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 454,917 449,948
SHAREHOLDERS' FUNDS 455,017 450,048
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For the year ending 30 April 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 Profit and Loss Account.
On behalf of the board
Mr R G Eccles
Director
14 January 2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Johnsons Cartons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08464227 . The registered office is 129 Woodplumpton Road Fulwood, Preston, Lancashire, PR2 3LF.
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. 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.
2.3. 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 profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise a cherised registration plate which is amortised to profit and loss account over its estimated economic life of 5 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 Property 2% on cost (buildings) and 0% on cost (land)
Plant & Machinery 20% on written down value
Motor Vehicles 25% on written down value
Fixtures & Fittings 20% on written down value
Computer Equipment 25% on written down value and 33.3% on cost
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.
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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.
2.8. Investments
Fixed asset investments are carried at fair value with any changes in value being recognised through profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2024 315,000 7,017 322,017
As at 30 April 2025 315,000 7,017 322,017
Amortisation
As at 1 May 2024 315,000 6,081 321,081
Provided during the period - 936 936
As at 30 April 2025 315,000 7,017 322,017
Net Book Value
As at 30 April 2025 - - -
As at 1 May 2024 - 936 936
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5. Tangible Assets
Land & Property
Freehold Property Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2024 81,486 44,369 137,223 8,258
Additions - - 60,244 -
Disposals - - (44,500 ) -
As at 30 April 2025 81,486 44,369 152,967 8,258
Depreciation
As at 1 May 2024 4,251 19,805 88,687 3,023
Provided during the period 1,630 4,913 12,134 1,046
Disposals - - (28,465 ) -
As at 30 April 2025 5,881 24,718 72,356 4,069
Net Book Value
As at 30 April 2025 75,605 19,651 80,611 4,189
As at 1 May 2024 77,235 24,564 48,536 5,235
Computer Equipment Total
£ £
Cost
As at 1 May 2024 8,521 279,857
Additions 384 60,628
Disposals - (44,500 )
As at 30 April 2025 8,905 295,985
Depreciation
As at 1 May 2024 7,547 123,313
Provided during the period 493 20,216
Disposals - (28,465 )
As at 30 April 2025 8,040 115,064
Net Book Value
As at 30 April 2025 865 180,921
As at 1 May 2024 974 156,544
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6. Investments
Listed
£
Cost or Valuation
As at 1 May 2024 156,085
Revaluations 1,289
As at 30 April 2025 157,374
Provision
As at 1 May 2024 -
As at 30 April 2025 -
Net Book Value
As at 30 April 2025 157,374
As at 1 May 2024 156,085
7. Stocks
2025 2024
£ £
Stock 2,000 2,000
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 55,238 70,042
Other debtors 9,975 11,655
65,213 81,697
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,403 10,575
Bank loans and overdrafts 1,939 -
Other creditors 84,049 49,238
Taxation and social security 16,989 48,777
114,380 108,590
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 4,840 16,840
Later than one year and not later than five years 1,613 6,453
6,453 23,293
12. Pension Commitments
The company operates a defined contribution pension scheme for the employees of the company. 
The assets of the scheme are held separately from those of the company in an independently administered fund. 
At the balance sheet date unpaid contributions of £207 (2023 - £193) were due to the fund which are included in Other Creditors.
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