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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 05022602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 05022602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 05022602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 05022602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 05022602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 05022602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 05022602 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 05022602 frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:UnlistedNon-exchangeTraded 2021-05-31 05022602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 05022602 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 05022602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 05022602 dpl-frs:CostSales 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales 2021-05-31 05022602 dpl-frs:CostSales 2022-05-31 05022602 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 05022602 frs-bus:Director1 2021-06-01 2022-05-31 05022602 frs-bus:Director1 2021-05-31 05022602 frs-bus:Director1 2022-05-31 05022602 frs-bus:CompanySecretary1 2021-06-01 2022-05-31 05022602 1 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 1 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 1 2022-05-31 05022602 2 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 2 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 2 2022-05-31 05022602 3 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 3 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 3 2022-05-31 05022602 4 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 4 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 4 2022-05-31 05022602 5 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 5 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 5 2022-05-31 05022602 6 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 6 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 6 2022-05-31 05022602 7 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 7 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 7 2022-05-31 05022602 8 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 8 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 8 2022-05-31 05022602 9 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 9 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 9 2022-05-31 05022602 10 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 10 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 10 2022-05-31 05022602 11 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 11 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 11 2022-05-31 05022602 12 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 12 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 12 2022-05-31 05022602 13 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 13 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 13 2022-05-31 05022602 14 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 14 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 14 2022-05-31 05022602 15 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 15 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 15 2022-05-31 05022602 16 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 16 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 16 2022-05-31 05022602 17 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 17 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 17 2022-05-31 05022602 18 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 18 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 18 2022-05-31 05022602 19 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 19 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 19 2022-05-31 05022602 20 2021-06-01 2022-05-31 05022602 frs-core:CurrentFinancialInstruments 20 2022-05-31 05022602 frs-core:Non-currentFinancialInstruments 20 2022-05-31 05022602 dpl-frs:Item1 2021-06-01 2022-05-31 05022602 dpl-frs:Item1 2021-05-31 05022602 dpl-frs:Item1 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 05022602 dpl-frs:Item2 2021-06-01 2022-05-31 05022602 dpl-frs:Item2 2021-05-31 05022602 dpl-frs:Item2 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 05022602 dpl-frs:Item3 2021-06-01 2022-05-31 05022602 dpl-frs:Item3 2021-05-31 05022602 dpl-frs:Item3 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 05022602 dpl-frs:Item4 2021-06-01 2022-05-31 05022602 dpl-frs:Item4 2021-05-31 05022602 dpl-frs:Item4 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 05022602 dpl-frs:Item5 2021-06-01 2022-05-31 05022602 dpl-frs:Item5 2021-05-31 05022602 dpl-frs:Item5 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 05022602 dpl-frs:Item6 2021-06-01 2022-05-31 05022602 dpl-frs:Item6 2021-05-31 05022602 dpl-frs:Item6 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 05022602 dpl-frs:Item7 2021-06-01 2022-05-31 05022602 dpl-frs:Item7 2021-05-31 05022602 dpl-frs:Item7 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 05022602 dpl-frs:Item8 2021-06-01 2022-05-31 05022602 dpl-frs:Item8 2021-05-31 05022602 dpl-frs:Item8 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 05022602 dpl-frs:Item9 2021-06-01 2022-05-31 05022602 dpl-frs:Item9 2021-05-31 05022602 dpl-frs:Item9 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 05022602 dpl-frs:Item10 2021-06-01 2022-05-31 05022602 dpl-frs:Item10 2021-05-31 05022602 dpl-frs:Item10 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 05022602 dpl-frs:Item11 2021-06-01 2022-05-31 05022602 dpl-frs:Item11 2021-05-31 05022602 dpl-frs:Item11 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 05022602 dpl-frs:Item12 2021-06-01 2022-05-31 05022602 dpl-frs:Item12 2021-05-31 05022602 dpl-frs:Item12 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 05022602 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 05022602 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 05022602 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 05022602 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 05022602 1 2021-06-01 2022-05-31 05022602 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 05022602
J S Vehicle Rental Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05022602
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 578,067 529,319
Investments 6 10 10
578,077 529,329
CURRENT ASSETS
Debtors 7 2,736 705
Cash at bank and in hand 22,647 33,761
25,383 34,466
Creditors: Amounts Falling Due Within One Year 8 (185,565 ) (177,948 )
NET CURRENT ASSETS (LIABILITIES) (160,182 ) (143,482 )
TOTAL ASSETS LESS CURRENT LIABILITIES 417,895 385,847
Creditors: Amounts Falling Due After More Than One Year 9 (275,198 ) (277,720 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (73,441 ) (57,223 )
NET ASSETS 69,256 50,904
CAPITAL AND RESERVES
Called up share capital 11 14 14
Profit and Loss Account 69,242 50,890
SHAREHOLDERS' FUNDS 69,256 50,904
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr W J Smith
Director
22 January 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J S Vehicle Rental Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05022602 . The registered office is Unit K Ventura Business Park, Broadshires Way, Carterton, Oxfordshire, OX18 1AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in pounds sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Rendering of services
Turnover from contracts for the provision of vehicle hire and related services is recognised by reference to the dates of the related hire.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 4 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% straight line
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless an arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 8,000
As at 31 May 2023 8,000
Amortisation
As at 1 June 2022 8,000
As at 31 May 2023 8,000
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 -
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 June 2022 259,215 689,767 948,982
Additions 2,310 157,234 159,544
Disposals - (112,046 ) (112,046 )
As at 31 May 2023 261,525 734,955 996,480
Depreciation
As at 1 June 2022 31,152 388,511 419,663
Provided during the period 3,644 92,364 96,008
Disposals - (97,258 ) (97,258 )
As at 31 May 2023 34,796 383,617 418,413
Net Book Value
As at 31 May 2023 226,729 351,338 578,067
As at 1 June 2022 228,063 301,256 529,319
6. Investments
Unlisted
£
Cost
As at 1 June 2022 10
As at 31 May 2023 10
Provision
As at 1 June 2022 -
As at 31 May 2023 -
Net Book Value
As at 31 May 2023 10
As at 1 June 2022 10
Page 5
Page 6
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,736 705
2,736 705
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 101,278 86,016
Trade creditors 8,447 8,378
Bank loans and overdrafts 21,493 20,473
Other creditors 30,935 38,536
Taxation and social security 23,412 24,545
185,565 177,948
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 179,037 151,015
Bank loans 22,040 43,648
Other creditors 74,121 83,057
275,198 277,720
The long term loans (shown within other creditors) are secured by fixed charges over all present and subsequent freehold property belonging to the company.
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Other Creditors 35,092 45,365
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 101,278 86,016
Later than one year and not later than five years 179,037 151,015
280,315 237,031
280,315 237,031
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11. Share Capital
2023 2022
Allotted, called up and fully paid £ £
10 Ordinary Shares of £ 1.00 each 10 10
4 Ordinary B shares of £ 1.00 each 4 4
14 14
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