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2021-11-01 2022-10-31 08755542 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 08755542 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 08755542 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 08755542 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 08755542 dpl-frs:Item8 2021-11-01 2022-10-31 08755542 dpl-frs:Item8 2021-10-31 08755542 dpl-frs:Item8 2022-10-31 08755542 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 08755542 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 08755542 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 08755542 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 08755542 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 08755542 dpl-frs:Item9 2021-11-01 2022-10-31 08755542 dpl-frs:Item9 2021-10-31 08755542 dpl-frs:Item9 2022-10-31 08755542 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 08755542 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 08755542 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 08755542 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 08755542 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 08755542 dpl-frs:Item10 2021-11-01 2022-10-31 08755542 dpl-frs:Item10 2021-10-31 08755542 dpl-frs:Item10 2022-10-31 08755542 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 08755542 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 08755542 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 08755542 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 08755542 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 08755542 dpl-frs:Item11 2021-11-01 2022-10-31 08755542 dpl-frs:Item11 2021-10-31 08755542 dpl-frs:Item11 2022-10-31 08755542 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 08755542 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 08755542 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 08755542 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 08755542 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 08755542 dpl-frs:Item12 2021-11-01 2022-10-31 08755542 dpl-frs:Item12 2021-10-31 08755542 dpl-frs:Item12 2022-10-31 08755542 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 08755542 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 08755542 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 08755542 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 08755542 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 08755542 1 2021-11-01 2022-10-31 08755542 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 08755542
j b Hgv Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Affordable Accountancy Solutions Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08755542
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,074 27,918
34,074 27,918
CURRENT ASSETS
Stocks 5 20,000 17,000
Debtors 6 297,261 254,647
317,261 271,647
Creditors: Amounts Falling Due Within One Year 7 (300,990 ) (268,036 )
NET CURRENT ASSETS (LIABILITIES) 16,271 3,611
TOTAL ASSETS LESS CURRENT LIABILITIES 50,345 31,529
Creditors: Amounts Falling Due After More Than One Year 8 (61,483 ) (51,210 )
NET LIABILITIES (11,138 ) (19,681 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (11,238 ) (19,781 )
SHAREHOLDERS' FUNDS (11,138) (19,681)
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 John Britton
Director
21/02/2024
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
j b Hgv Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08755542 . The registered office is 137 Holmsley Lane, Woodlesford, Leeds, LS26 8SB.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 25% 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 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2022: )
20 -
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 93,252 20,065 11,200 124,517
Additions 14,669 - - 14,669
As at 31 October 2023 107,921 20,065 11,200 139,186
Depreciation
As at 1 November 2022 78,343 7,897 10,359 96,599
Provided during the period 6,478 1,825 210 8,513
As at 31 October 2023 84,821 9,722 10,569 105,112
Net Book Value
As at 31 October 2023 23,100 10,343 631 34,074
As at 1 November 2022 14,909 12,168 841 27,918
5. Stocks
2023 2022
£ £
Finished goods 20,000 17,000
20,000 17,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 296,261 168,020
Other debtors - 86,627
Director's loan account 1,000 -
297,261 254,647
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 143,984 130,416
Bank loans and overdrafts 37,343 34,006
Other loans 9,250 -
Other taxes and social security 53,877 38,548
VAT 53,326 42,836
Other creditors 3,210 2,566
Director's loan account - 19,664
300,990 268,036
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 10,273 -
Bank loans 21,288 51,210
Government grants after one year 29,922 -
61,483 51,210
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 10,273 -
10,273 -
10,273 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 5