IRIS Accounts Production v23.3.1.45 07537149 director 1.11.22 31.10.23 31.10.23 false true false false true false Ordinary £1 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh075371492022-10-31075371492023-10-31075371492022-11-012023-10-31075371492021-10-31075371492021-11-012022-10-31075371492022-10-3107537149ns10:Originalns15:EnglandWales2022-11-012023-10-3107537149ns14:PoundSterlingns10:Original2022-11-012023-10-3107537149ns10:Originalns10:Director12022-11-012023-10-3107537149ns10:Original2022-11-012023-10-3107537149ns10:Original2023-10-3107537149ns10:Originalns10:PrivateLimitedCompanyLtd2022-11-012023-10-3107537149ns10:Originalns10:SmallEntities2022-11-012023-10-3107537149ns10:Originalns10:AuditExemptWithAccountantsReport2022-11-012023-10-3107537149ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3107537149ns10:SmallCompaniesRegimeForAccountsns10:Original2022-11-012023-10-3107537149ns10:Originalns10:FullAccounts2022-11-012023-10-3107537149ns10:Originalns10:OrdinaryShareClass12022-11-012023-10-3107537149ns10:Originalns10:RegisteredOffice2022-11-012023-10-3107537149ns10:Original2022-10-3107537149ns10:Originalns5:CurrentFinancialInstruments2023-10-3107537149ns10:Originalns5:CurrentFinancialInstruments2022-10-3107537149ns10:Originalns5:Non-currentFinancialInstruments2023-10-3107537149ns10:Originalns5:Non-currentFinancialInstruments2022-10-3107537149ns5:ShareCapitalns10:Original2023-10-3107537149ns5:ShareCapitalns10:Original2022-10-3107537149ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-10-3107537149ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-10-3107537149ns10:Originalns5:PlantMachinery2022-11-012023-10-3107537149ns10:Originalns5:FurnitureFittings2022-11-012023-10-3107537149ns10:Originalns5:MotorVehicles2022-11-012023-10-3107537149ns10:Originalns5:ComputerEquipment2022-11-012023-10-3107537149ns10:Original2021-11-012022-10-3107537149ns10:Originalns5:PlantMachinery2022-10-3107537149ns10:Originalns5:FurnitureFittings2022-10-3107537149ns10:Originalns5:MotorVehicles2022-10-3107537149ns10:Originalns5:ComputerEquipment2022-10-3107537149ns10:Original2022-10-3107537149ns10:Originalns5:PlantMachinery2023-10-3107537149ns10:Originalns5:FurnitureFittings2023-10-3107537149ns10:Originalns5:MotorVehicles2023-10-3107537149ns10:Originalns5:ComputerEquipment2023-10-3107537149ns10:Originalns5:PlantMachinery2022-10-3107537149ns10:Originalns5:FurnitureFittings2022-10-3107537149ns10:Originalns5:MotorVehicles2022-10-3107537149ns10:Originalns5:ComputerEquipment2022-10-3107537149ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-10-3107537149ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-11-012023-10-3107537149ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-10-3107537149ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-10-3107537149ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-3107537149ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-3107537149ns10:Originalns10:OrdinaryShareClass12023-10-3107537149ns10:Original1ns10:Director12022-10-3107537149ns10:Original1ns10:Director12021-10-3107537149ns10:Original1ns10:Director12022-11-012023-10-3107537149ns10:Original1ns10:Director12021-11-012022-10-3107537149ns10:Original1ns10:Director12023-10-3107537149ns10:Original1ns10:Director12022-10-31
REGISTERED NUMBER: 07537149 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 October 2023

for

J & S Marketing Ltd

J & S Marketing Ltd (Registered number: 07537149)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

J & S Marketing Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTOR: J T Fry





REGISTERED OFFICE: 7 Adcote Close
Barwell
Leicester
Leicestershire
LE9 8DT





BUSINESS ADDRESS: Unit 4
Dawsons Lane
Barwell
Leicestershire
LE9 8BE





REGISTERED NUMBER: 07537149 (England and Wales)





ACCOUNTANTS: Tomkinson Teal Limited
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD

J & S Marketing Ltd (Registered number: 07537149)

Balance Sheet
31 October 2023

2023 2022
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 39,247 39,136

CURRENT ASSETS
Debtors 5 42,095 30,444
Cash at bank 5,607 8,000
47,702 38,444
CREDITORS
Amounts falling due within one year 6 (75,986 ) (56,748 )
NET CURRENT LIABILITIES (28,284 ) (18,304 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,963

20,832

CREDITORS
Amounts falling due after more than one
year

7

(50,046

)

(15,227

)
NET (LIABILITIES)/ASSETS (39,083 ) 5,605

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings (39,085 ) 5,603
SHAREHOLDERS' FUNDS (39,083 ) 5,605

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Marketing Ltd (Registered number: 07537149)

Balance Sheet - continued
31 October 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 February 2024 and were signed by:





J T Fry - Director


J & S Marketing Ltd (Registered number: 07537149)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

J & S Marketing Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 10 ) .

J & S Marketing Ltd (Registered number: 07537149)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2022 809 208 52,062 2,226 55,305
Additions 9,995 324 14,023 475 24,817
Disposals - - (23,850 ) - (23,850 )
At 31 October 2023 10,804 532 42,235 2,701 56,272
DEPRECIATION
At 1 November 2022 809 206 13,436 1,718 16,169
Charge for year 656 51 9,651 393 10,751
Eliminated on disposal - - (9,895 ) - (9,895 )
At 31 October 2023 1,465 257 13,192 2,111 17,025
NET BOOK VALUE
At 31 October 2023 9,339 275 29,043 590 39,247
At 31 October 2022 - 2 38,626 508 39,136

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 November 2022 22,700
Disposals (6,500 )
At 31 October 2023 16,200
DEPRECIATION
At 1 November 2022 5,951
Charge for year 3,628
Eliminated on disposal (4,263 )
At 31 October 2023 5,316
NET BOOK VALUE
At 31 October 2023 10,884
At 31 October 2022 16,749

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 8,265 3,099
Other debtors 33,830 27,345
42,095 30,444

J & S Marketing Ltd (Registered number: 07537149)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,143 1,400
Hire purchase contracts 4,300 3,765
Trade creditors 44,976 13,338
Taxation and social security 17,786 22,300
Other creditors 6,781 15,945
75,986 56,748

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 2,240 3,617
Hire purchase contracts 7,310 11,610
Other creditors 40,496 -
50,046 15,227

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 £1 2 2

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2023 and 31 October 2022:

2023 2022
£    £   
J T Fry
Balance outstanding at start of year - -
Amounts advanced 21,009 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,009 -

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
J & S Marketing Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J & S Marketing Ltd for the year ended 31 October 2023 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of J & S Marketing Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J & S Marketing Ltd and state those matters that we have agreed to state to the director of J & S Marketing Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J & S Marketing Ltd and its director for our work or for this report.

It is your duty to ensure that J & S Marketing Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of J & S Marketing Ltd. You consider that J & S Marketing Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J & S Marketing Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Tomkinson Teal Limited
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


20 February 2024