IRIS Accounts Production v23.3.0.418 04926177 Board of Directors Board of Directors 1.10.22 30.9.23 30.9.23 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049261772022-09-30049261772023-09-30049261772022-10-012023-09-30049261772021-09-30049261772021-10-012022-09-30049261772022-09-3004926177ns10:Originalns15:EnglandWales2022-10-012023-09-3004926177ns14:PoundSterlingns10:Original2022-10-012023-09-3004926177ns10:Originalns10:Director12022-10-012023-09-3004926177ns10:Original2022-10-012023-09-3004926177ns10:Originalns10:Director22022-10-012023-09-3004926177ns10:Original2023-09-3004926177ns10:Originalns10:PrivateLimitedCompanyLtd2022-10-012023-09-3004926177ns10:Originalns10:SmallEntities2022-10-012023-09-3004926177ns10:Originalns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3004926177ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3004926177ns10:SmallCompaniesRegimeForAccountsns10:Original2022-10-012023-09-3004926177ns10:Originalns10:FullAccounts2022-10-012023-09-3004926177ns10:Originalns10:OrdinaryShareClass12022-10-012023-09-3004926177ns10:Originalns10:OrdinaryShareClass22022-10-012023-09-3004926177ns10:Originalns10:Director32022-10-012023-09-3004926177ns10:Originalns10:Director42022-10-012023-09-3004926177ns10:Originalns10:Director52022-10-012023-09-3004926177ns10:CompanySecretary1ns10:Original2022-10-012023-09-3004926177ns10:Originalns10:RegisteredOffice2022-10-012023-09-3004926177ns10:Original2022-09-3004926177ns10:Originalns5:CurrentFinancialInstruments2023-09-3004926177ns10:Originalns5:CurrentFinancialInstruments2022-09-3004926177ns10:Originalns5:Non-currentFinancialInstruments2023-09-3004926177ns10:Originalns5:Non-currentFinancialInstruments2022-09-3004926177ns5:ShareCapitalns10:Original2023-09-3004926177ns5:ShareCapitalns10:Original2022-09-3004926177ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-09-3004926177ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-3004926177ns5:LongLeaseholdAssetsns10:Originalns5:LandBuildings2022-10-012023-09-3004926177ns10:Originalns5:PlantMachinery2022-10-012023-09-3004926177ns10:Originalns5:MotorVehicles2022-10-012023-09-3004926177ns10:Original2021-10-012022-09-3004926177ns5:LongLeaseholdAssetsns10:Originalns5:LandBuildings2022-09-3004926177ns10:Originalns5:LeaseholdImprovements2022-09-3004926177ns10:Originalns5:PlantMachinery2022-09-3004926177ns10:Originalns5:MotorVehicles2022-09-3004926177ns10:Original2022-09-3004926177ns10:Originalns5:LeaseholdImprovements2022-10-012023-09-3004926177ns5:LongLeaseholdAssetsns10:Originalns5:LandBuildings2023-09-3004926177ns10:Originalns5:LeaseholdImprovements2023-09-3004926177ns10:Originalns5:PlantMachinery2023-09-3004926177ns10:Originalns5:MotorVehicles2023-09-3004926177ns5:LongLeaseholdAssetsns10:Originalns5:LandBuildings2022-09-3004926177ns10:Originalns5:LeaseholdImprovements2022-09-3004926177ns10:Originalns5:PlantMachinery2022-09-3004926177ns10:Originalns5:MotorVehicles2022-09-3004926177ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3004926177ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-3004926177ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-09-3004926177ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-09-3004926177ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-09-3004926177ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-09-3004926177ns5:AcceleratedTaxDepreciationDeferredTaxns10:Original2023-09-3004926177ns5:AcceleratedTaxDepreciationDeferredTaxns10:Original2022-09-3004926177ns10:Originalns5:DeferredTaxation2022-09-3004926177ns10:Originalns5:DeferredTaxation2022-10-012023-09-3004926177ns10:Originalns5:DeferredTaxation2023-09-3004926177ns10:Originalns10:OrdinaryShareClass12023-09-3004926177ns10:Originalns10:OrdinaryShareClass22023-09-30
REGISTERED NUMBER: 04926177 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

FOR

J S C ROTATIONAL LIMITED

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J S C ROTATIONAL LIMITED

COMPANY INFORMATION
for the Year Ended 30th September 2023







DIRECTORS: Mrs K Drinkwater
Mr M Drinkwater
Mr J Drinkwater
Mr A Oliver
Mr O Graham





SECRETARY: Mrs K Drinkwater





REGISTERED OFFICE: Unit 1
Little Bouts Farm
Bouts Lane
Inkberrow
Worcestershire
WR7 4HW





REGISTERED NUMBER: 04926177 (England and Wales)





ACCOUNTANTS: Hayward Wright Ltd
4 Clews Road
Redditch
Worcestershire
B98 7ST

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

BALANCE SHEET
30th September 2023

30/9/23 30/9/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 313,996 314,298

CURRENT ASSETS
Stocks 5 250,913 188,252
Debtors 6 560,102 555,015
Cash at bank and in hand 388,317 166,295
1,199,332 909,562
CREDITORS
Amounts falling due within one year 7 592,985 454,500
NET CURRENT ASSETS 606,347 455,062
TOTAL ASSETS LESS CURRENT LIABILITIES 920,343 769,360

CREDITORS
Amounts falling due after more than one
year

8

(16,666

)

(38,888

)

PROVISIONS FOR LIABILITIES 10 (50,643 ) (59,284 )
NET ASSETS 853,034 671,188

CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Retained earnings 852,034 670,188
SHAREHOLDERS' FUNDS 853,034 671,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2023 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.

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

BALANCE SHEET - continued
30th September 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th February 2024 and were signed on its behalf by:




Mr M Drinkwater - Director



Mrs K Drinkwater - Director


J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th September 2023


1. STATUTORY INFORMATION

J S C Rotational 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.
Long leasehold - 4% Straight Line
Plant and machinery - 15% on cost
Motor vehicles - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th September 2023


2. ACCOUNTING POLICIES - continued

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 28 (2022 - 33 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and Motor
leasehold property machinery vehicles Totals
£    £    £    £    £   
COST
At 1st October 2022 77,379 159,242 585,279 58,529 880,429
Additions 374 18,289 5,989 77,528 102,180
At 30th September 2023 77,753 177,531 591,268 136,057 982,609
DEPRECIATION
At 1st October 2022 40,883 18,652 448,067 58,529 566,131
Charge for year 3,125 7,101 72,874 19,382 102,482
At 30th September 2023 44,008 25,753 520,941 77,911 668,613
NET BOOK VALUE
At 30th September 2023 33,745 151,778 70,327 58,146 313,996
At 30th September 2022 36,496 140,590 137,212 - 314,298

5. STOCKS
30/9/23 30/9/22
£    £   
Stocks 250,913 188,252

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/23 30/9/22
£    £   
Trade debtors 303,509 290,242
Provision for bad debts - 5,965
Other debtors 237,000 250,000
Prepayments 19,593 8,808
560,102 555,015

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th September 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/23 30/9/22
£    £   
Bank loans and overdrafts (see note 9) 22,222 22,222
Hire purchase contracts 51,992 13,418
Trade creditors 259,302 177,666
Tax 72,923 32,167
Social security and other taxes 14,279 15,521
VAT 110,838 97,271
Other creditors 3,114 8,403
Net wages 43,574 44,792
Directors' loan accounts 492 10,521
Deferred income - 18,915
Accrued expenses 14,249 13,604
592,985 454,500

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/9/23 30/9/22
£    £   
Bank loans (see note 9) 16,666 38,888

9. LOANS

An analysis of the maturity of loans is given below:

30/9/23 30/9/22
£    £   
Amounts falling due within one year or on demand:
Bank loans 22,222 22,222

Amounts falling due between one and two years:
Bank loans - 1-2 years 16,666 22,222

Amounts falling due between two and five years:
Bank loans - 2-5 years - 16,666

10. PROVISIONS FOR LIABILITIES
30/9/23 30/9/22
£    £   
Deferred tax
Accelerated capital allowances 50,643 59,284

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th September 2023


10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st October 2022 59,284
Provided during year (8,641 )
Balance at 30th September 2023 50,643

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/9/23 30/9/22
value: £    £   
950 Ordinary A 1 950 950
50 Ordinary B 1 50 50
1,000 1,000