Johnson And Boon Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09579532 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Johnson And Boon Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Robert Michael Boon

Mr Christopher John Johnson

REGISTERED OFFICE:

171-173 Ford Road

Wirral

Merseyside

CH49 0TH

REGISTERED NUMBER:

09579532 (England and Wales)

ACCOUNTANTS:

LJS Accounting Services (UK) Ltd

Unit 5, 1st Floor

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

FIXED ASSETS

Tangible assets

4

7,576

6,938

CURRENT ASSETS

Stocks

18,000

64,542

Debtors

5

-

50,359

Cash at bank

596,172

430,672

614,172

545,573

CREDITORS

Amounts falling due within one year

6

559,954

460,857

NET CURRENT ASSETS

54,218

84,716

TOTAL ASSETS LESS CURRENT
LIABILITIES

61,794

91,654

CREDITORS

Amounts falling due after more than one
year

7

(71,745

)

(98,450

)

PROVISIONS FOR LIABILITIES

8

(1,439

)

(1,624

)

NET LIABILITIES

(11,390

)

(8,420

)

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

10

(11,490

)

(8,520

)

SHAREHOLDERS' FUNDS

(11,390

)

(8,420

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Mr Christopher John Johnson - Director

Mr Robert Michael Boon - Director

1.	STATUTORY INFORMATION

Johnson And Boon 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.

Freehold property

-

20% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

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 stocks to their present location and condition.

Taxation

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

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

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 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

COST

At 1 August 2024

13,036

10,615

971

4,815

29,437

Additions

-

2,555

At 31 July 2025

13,036

10,615

971

7,370

31,992

DEPRECIATION

At 1 August 2024

11,153

9,404

400

1,542

22,499

Charge for year

439

353

133

992

1,917

At 31 July 2025

11,592

9,757

533

2,534

24,416

NET BOOK VALUE

At 31 July 2025

1,444

858

438

4,836

7,576

At 31 July 2024

1,883

1,211

571

3,273

6,938

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

-

50,359

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Bank loans and overdrafts

16,419

56,877

Tax

469

21,266

Social security and other taxes

(21,238

)

(20,583

)

Pensions

549

-

VAT

23,846

35,261

Directors' current accounts

538,152

367,643

Accrued expenses

1,757

393

559,954

460,857

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.25

31.7.24

£

Bank loans - 2-5 years

71,745

98,450

8.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

Deferred tax

1,439

1,624

Deferred

tax

£

Balance at 1 August 2024

1,624

Accelerated Capital Allowances

Balance at 31 July 2025

1,624

**

BALANCE ABOVE AT END OF YEAR RE DEFERRED TAX ON CLIENT SCREEN OF

-

DOES NOT AGREE TO CURRENT YEAR TOTAL OF ACCOUNTS PER TB

1,439

PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - BALANCE SHEET ITEMS - PROVISIONS FOR LIABILITIES - MOVEMENT IN PROVISIONS ETC

Please note: a deferred tax asset should be entered as a negative balance (i.e. include a "-" sign)

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

100

Ordinary

£1

100

10.

RESERVES

Retained

earnings

£

At 1 August 2024

(8,520

)

Deficit for the year

(2,970

)

At 31 July 2025

(11,490

)