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REGISTERED NUMBER: 09587800 (England and Wales)












SJT SERVICES (SOUTHAMPTON) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023






SJT SERVICES (SOUTHAMPTON) LIMITED (REGISTERED NUMBER: 09587800)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SJT SERVICES (SOUTHAMPTON) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTOR: S J Turner





REGISTERED OFFICE: 5 Chambers Close
Nursling
Southampton
Hampshire
SO16 0TA





REGISTERED NUMBER: 09587800 (England and Wales)

SJT SERVICES (SOUTHAMPTON) LIMITED (REGISTERED NUMBER: 09587800)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £ £
FIXED ASSETS
Tangible assets 4 75,541 52,050

CURRENT ASSETS
Debtors 5 16,812 5,247
Cash at bank 26,875 945
43,687 6,192
CREDITORS
Amounts falling due within one year 6 (22,929 ) (22,908 )
NET CURRENT ASSETS/(LIABILITIES) 20,758 (16,716 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

96,299

35,334

PROVISIONS FOR LIABILITIES 7 (14,353 ) (9,890 )
NET ASSETS 81,946 25,444

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 81,846 25,344
SHAREHOLDERS' FUNDS 81,946 25,444

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

SJT SERVICES (SOUTHAMPTON) LIMITED (REGISTERED NUMBER: 09587800)

BALANCE SHEET - continued
31 MAY 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 director and authorised for issue on 22 February 2024 and were signed by:





S J Turner - Director


SJT SERVICES (SOUTHAMPTON) LIMITED (REGISTERED NUMBER: 09587800)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


1. STATUTORY INFORMATION

SJT Services (Southampton) 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 FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and far view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover
Turnover represents sales of services net of VAT and trade discounts. Turnover is recognised when the service has been carried out.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - Straight line over 4 years
Fixtures and fittings - Straight line over 5 years
Motor vehicles - 25% Reducing balance
Computer equipment - Straight line over 3 years

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 recognised in the income statement.

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.


SJT SERVICES (SOUTHAMPTON) LIMITED (REGISTERED NUMBER: 09587800)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


2. ACCOUNTING POLICIES - continued
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.

Financial assets
The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables 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 financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities
Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

SJT SERVICES (SOUTHAMPTON) LIMITED (REGISTERED NUMBER: 09587800)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£ £ £ £ £
COST
At 1 June 2022 79,635 10,562 17,595 2,768 110,560
Additions 46,940 - - - 46,940
At 31 May 2023 126,575 10,562 17,595 2,768 157,500
DEPRECIATION
At 1 June 2022 38,598 3,952 13,767 2,193 58,510
Charge for year 20,067 1,850 957 575 23,449
At 31 May 2023 58,665 5,802 14,724 2,768 81,959
NET BOOK VALUE
At 31 May 2023 67,910 4,760 2,871 - 75,541
At 31 May 2022 41,037 6,610 3,828 575 52,050

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 16,362 1,570
Other debtors 450 3,677
16,812 5,247

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Tax 8,084 -
Social security and other taxes 1,014 747
VAT 12,059 2,629
Other creditors - 900
Directors' current accounts 512 17,372
Accruals and deferred income 1,260 1,260
22,929 22,908

7. PROVISIONS FOR LIABILITIES
2023 2022
£ £
Deferred tax 14,353 9,890

SJT SERVICES (SOUTHAMPTON) LIMITED (REGISTERED NUMBER: 09587800)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


7. PROVISIONS FOR LIABILITIES - continued

Deferred tax
£
Balance at 1 June 2022 9,890
Accelerated capital allowances 4,463
Balance at 31 May 2023 14,353