James Blackburn (Manchester) Limited - Accounts to registrar (filleted) - small 23.2.5
James Blackburn (Manchester) Limited - Accounts to registrar (filleted) - small 23.2.5
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 September 2023 |
| for |
| JAMES BLACKBURN |
| (MANCHESTER) LIMITED |
| JAMES BLACKBURN |
| (MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429) |
| Contents of the Financial Statements |
| for the year ended 30 September 2023 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| JAMES BLACKBURN |
| (MANCHESTER) LIMITED |
| Company Information |
| for the year ended 30 September 2023 |
| Directors: |
| Secretary: |
| Registered office: |
| Registered number: |
| Accountants: |
| Northern Assurance Buildings |
| 9-21 Princess Street |
| Manchester |
| M2 4DN |
| JAMES BLACKBURN |
| (MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429) |
| Balance Sheet |
| 30 September 2023 |
| 2023 | 2022 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 5 |
| Current assets |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 7 |
| Net current assets |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| Provisions for liabilities | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital | 9 |
| Retained earnings |
| Shareholders' funds |
| 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. |
| JAMES BLACKBURN |
| (MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429) |
| Balance Sheet - continued |
| 30 September 2023 |
| In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| JAMES BLACKBURN |
| (MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429) |
| Notes to the Financial Statements |
| for the year ended 30 September 2023 |
| 1. | Statutory information |
| James Blackburn (Manchester) Limited is a |
| 2. | Statement of compliance |
| 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. |
| 3. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents amounts chargeable, net of value added tax, in respect of the sale of fruit and vegetables to customers. Turnover is recognised on despatch. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price and costs directly attributable to bringing the asset to its working condition for its intended use. |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments. |
| (i) Financial assets |
| Basic financial assets, including trade debtors and bank balances,are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. |
| Such assets are subsequently carried at amortised cost using the effective interest method. |
| (ii) Financial liabilities |
| Basic financial liabilities, including trade creditors that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is |
| measured at the present value of the future receipts discounted at a market rate of interest. |
| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. |
| JAMES BLACKBURN |
| (MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2023 |
| 3. | Accounting policies - continued |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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. |
| 4. | Employees and directors |
| The average number of employees during the year was |
| 5. | Tangible fixed assets |
| Fixtures |
| Plant and | and | Motor |
| machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 October 2022 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 September 2023 |
| Depreciation |
| At 1 October 2022 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 September 2023 |
| Net book value |
| At 30 September 2023 |
| At 30 September 2022 |
| JAMES BLACKBURN |
| (MANCHESTER) LIMITED (REGISTERED NUMBER: 00978429) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2023 |
| 6. | Debtors: amounts falling due within one year |
| 2023 | 2022 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | Creditors: amounts falling due within one year |
| 2023 | 2022 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Corporation tax |
| Social security and other taxes |
| Directors' current accounts | 38,804 | - |
| Accrued expenses |
| 8. | Creditors: amounts falling due after more than one year |
| 2023 | 2022 |
| £ | £ |
| Bank loans - 1-2 years |
| Bank loans - 2-5 years |
| 9. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2023 | 2022 |
| value: | £ | £ |
| Ordinary | £1 | 5,001 | 5,001 |
| 10. | Other financial commitments |
| At the year end the company had financial commitments of £11,311 (2022 - £0.) |