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frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 05793787
NJI Transport Limited
Financial Statements
For The Year Ended 30 April 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05793787
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 622,801 641,436
622,801 641,436
CURRENT ASSETS
Debtors 6 260,796 309,875
Cash at bank and in hand 24,201 70,361
284,997 380,236
Creditors: Amounts Falling Due Within One Year 7 (311,247 ) (317,056 )
NET CURRENT ASSETS (LIABILITIES) (26,250 ) 63,180
TOTAL ASSETS LESS CURRENT LIABILITIES 596,551 704,616
Creditors: Amounts Falling Due After More Than One Year 8 (281,095 ) (312,246 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (101,016 ) (100,756 )
NET ASSETS 214,440 291,614
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 214,340 291,514
SHAREHOLDERS' FUNDS 214,440 291,614
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 Profit and Loss Account.
On behalf of the board
Mr Nigel Iles
Director
17/01/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NJI Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05793787 . The registered office is Glenacres, Watling Street, Dunstable, Bedfordshire, LU6 3QS.
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. 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 five 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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on Cost
2.5. 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.
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2.6. 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: 11 (2022: 13)
11 13
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2022 30,000
As at 30 April 2023 30,000
Amortisation
As at 1 May 2022 30,000
As at 30 April 2023 30,000
Net Book Value
As at 30 April 2023 -
As at 1 May 2022 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2022 53,371 1,799,561 23,782 9,380 1,886,094
Additions 28,044 182,505 - 307 210,856
Disposals - (196,250 ) - - (196,250 )
As at 30 April 2023 81,415 1,785,816 23,782 9,687 1,900,700
...CONTINUED
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Depreciation
As at 1 May 2022 38,043 1,175,830 21,406 9,379 1,244,658
Provided during the period 10,843 181,850 594 102 193,389
Disposals - (160,148 ) - - (160,148 )
As at 30 April 2023 48,886 1,197,532 22,000 9,481 1,277,899
Net Book Value
As at 30 April 2023 32,529 588,284 1,782 206 622,801
As at 1 May 2022 15,328 623,731 2,376 1 641,436
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Motor Vehicles 557,364 719,383
557,364 719,383
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 256,996 270,596
Other debtors 3,800 3,800
Other debtors - CT receivable - 35,479
260,796 309,875
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 40,784 32,278
Bank loans and overdrafts 9,951 9,708
Other taxes and social security 12,256 12,120
VAT 80,658 79,305
Other creditors - 20,000
HP Loan less than 1 yrs 164,565 161,827
Accruals and deferred income 1,059 1,059
Directors' loan accounts 1,974 759
311,247 317,056
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans more than 1 year 22,505 32,473
HP Loan 2-5 yrs 258,590 279,773
281,095 312,246
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9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 101,016 100,756
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. ULTIMATE CONTROLLING PARTY
The controlling party is the board of directors.
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