Just Good Hygiene Limited

Just Good Hygiene Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	247,143	177,338
		247,143	177,338
Current assets
Stocks	4	16,602	15,638
Debtors	5	374,306	313,514
Cash at bank and in hand		279,421	206,367
		670,329	535,519
Creditors: amount falling due within one year	6	(268,451)	(209,128)
Net current assets		401,878	326,391

Total assets less current liabilities		649,021	503,729
Creditors: amount falling due after more than one year	7	(181,162)	(183,084)
Provisions for liabilities	8	(61,786)	(41,884)
Net assets		406,073	278,761

Capital and reserves
Called up share capital	9	150	150
Profit and loss account		405,923	278,611
Shareholders' funds		406,073	278,761

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 03 October 2025 and were signed on its behalf by:

-------------------------------
D Rowland
Director

Just Good Hygiene Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Just Good Hygiene Limited is a private company, limited by shares, registered in England and Wales, registration number 02891005, registration address Crosby Court, 28 George Street, Birmingham, West Midlands , B3 1QG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

The Company has transferred the significant risks and rewards of ownership to the buyer

The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

The amount of revenue can be measured reliably;

It is probable that the Company will receive the consideration due under the transaction; and

The costs incurred or to be incurred in respect of the transaction can be measured reliably.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Plant and Machinery	15% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Debtors and creditors receivable/ payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses.

Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 25 (2024 : 27).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2024	30,712	217,752	4,949	14,545	267,958
Additions	-	145,281	-	1,573	146,854
Disposals	-	(44,075)	-	-	(44,075)
At 31 March 2025	30,712	318,958	4,949	16,118	370,737
Depreciation
At 01 April 2024	17,508	60,012	3,816	9,284	90,620
Charge for year	1,981	51,083	170	1,702	54,936
On disposals	-	(21,962)	-	-	(21,962)
At 31 March 2025	19,489	89,133	3,986	10,986	123,594
Net book values
Closing balance as at 31 March 2025	11,223	229,825	963	5,132	247,143
Opening balance as at 01 April 2024	13,204	157,740	1,133	5,261	177,338

The net book value of Motor Vehicles includes £ 199,769 (2024 £108,886) in respect of assets leased under finance leases or hire purchase contracts.

Stocks

	2025 £		2024 £
Work in Progress	16,602		15,638
	16,602		15,638

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	384,102	315,488
Other Debtors	(9,796)	(1,974)
	374,306	313,514

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	24,536	23,421
Taxation and Social Security	180,747	151,217
Obligations under HP/Financial Leases	55,070	29,798
Other Creditors	8,098	4,692
	268,451	209,128

Creditors: amount falling due after more than one year

	2025 £	2024 £
Obligations under HP/Financial Leases	55,555	35,865
Other Creditors	125,607	147,219
	181,162	183,084

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	61,786		41,884
	61,786		41,884

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
150 Ordinary shares of £1.00 each	150		150
	150		150

Registered Number: 02891005
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
JUST GOOD HYGIENE LIMITED