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Registered number: SC682041
Johnstone Brothers Transport Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
14 Newton Place
Glasgow
G3 7PY
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC682041
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 74,082 64,580
74,082 64,580
CURRENT ASSETS
Debtors 5 12,180 14,856
Cash at bank and in hand 8,264 56,048
20,444 70,904
Creditors: Amounts Falling Due Within One Year 6 (86,461 ) (54,634 )
NET CURRENT ASSETS (LIABILITIES) (66,017 ) 16,270
TOTAL ASSETS LESS CURRENT LIABILITIES 8,065 80,850
Creditors: Amounts Falling Due After More Than One Year 7 (21,300 ) (27,600 )
NET (LIABILITIES)/ASSETS (13,235 ) 53,250
CAPITAL AND RESERVES
Called up share capital 9 4 4
Income Statement (13,239 ) 53,246
SHAREHOLDERS' FUNDS (13,235) 53,250
Page 1
Page 2
For the year ending 30 April 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 directors acknowledge their 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 Income Statement.
On behalf of the board
Sheldon Johnstone
Director
30/09/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Johnstone Brothers Transport Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC682041 . The registered office is 7 Water Row, Glasgow, Lanarkshire, G51 3UW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
2.3. 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:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 income statement 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 income statement as incurred.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: )
4 -
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Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2022 80,700 - 80,700
Additions 10,483 18,708 29,191
As at 30 April 2023 91,183 18,708 109,891
Depreciation
As at 1 May 2022 16,120 - 16,120
Provided during the period 15,012 4,677 19,689
As at 30 April 2023 31,132 4,677 35,809
Net Book Value
As at 30 April 2023 60,051 14,031 74,082
As at 1 May 2022 64,580 - 64,580
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 12,180 7,320
Other debtors - 7,536
12,180 14,856
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 13,275 20,250
Trade creditors 22,389 8,429
Corporation tax 2,417 2,220
VAT 23,471 3,690
Accruals and deferred income 5,890 3,190
Directors' loan accounts 19,019 16,855
86,461 54,634
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 21,300 27,600
21,300 27,600
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,275 20,250
Later than one year and not later than five years 21,300 27,600
34,575 47,850
34,575 47,850
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
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