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Registered Number: 12541399
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2023

for

J&S AUTOCARE LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 28,767    38,124 
28,767    38,124 
Current assets      
Stocks 1,081    1,000 
Debtors 6,467    6,759 
Cash at bank and in hand 31,624    31,811 
39,172    39,570 
Creditors: amount falling due within one year (67,234)   (76,709)
Net current liabilities (28,062)   (37,139)
 
Total assets less current liabilities 705    985 
Net assets 705    985 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 605    885 
Shareholder's funds 705    985 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 02 November 2023 and were signed on its behalf by:


-------------------------------
Jack Palmer
Director
-------------------------------
Shaun Armstrong
Director
1
General Information
J&S Autocare LTD is a private company, limited by shares, registered in England and Wales, registration number 12541399, registration address Unit 332 Bristol Road, Gloucester, Gloucestershire, GL2 5DH.

The presentation currency is £ sterling.
1.

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.
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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Plant and Machinery 20% Straight Line
Computer Equipment 33% 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.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 April 2022 59,205    547    59,752 
Additions 3,334      3,334 
Disposals    
At 31 March 2023 62,539    547    63,086 
Depreciation
At 01 April 2022 21,333    295    21,628 
Charge for year 12,508    183    12,691 
On disposals    
At 31 March 2023 33,841    478    34,319 
Net book values
Closing balance as at 31 March 2023 28,698    69    28,767 
Opening balance as at 01 April 2022 37,872    252    38,124 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
50 Class A shares of £1.00 each 50    50 
50 Class B shares of £1.00 each 50    50 
100    100 

2