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REGISTERED NUMBER: 04730763 (England and Wales)














J & D COURIERS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2023






J & D COURIERS LIMITED (REGISTERED NUMBER: 04730763)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J & D COURIERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2023







DIRECTORS: J W Abley
D G Fox
Mrs T A Abley
Mrs E Fox
D L Abley



SECRETARY: Mrs T A Abley



REGISTERED OFFICE: Ismere Grange Farm
Ismere
Kidderminster
Worcestershire
DY10 3NY



REGISTERED NUMBER: 04730763 (England and Wales)



ACCOUNTANTS: BK Plus Limited
Chartered Certified Accountants
Churchfield House
36 Vicar Street
Dudley
West Midlands
DY2 8RG



BANKERS: Lloyds TSB
1 Vicar Street
Kidderminster
Worcestershire
DY10 1DH

J & D COURIERS LIMITED (REGISTERED NUMBER: 04730763)

BALANCE SHEET
31ST MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 183,953 173,627

CURRENT ASSETS
Debtors 5 837,018 548,434
Cash at bank 1,737,861 1,457,625
2,574,879 2,006,059
CREDITORS
Amounts falling due within one year 6 718,306 646,444
NET CURRENT ASSETS 1,856,573 1,359,615
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,040,526

1,533,242

PROVISIONS FOR LIABILITIES 45,988 43,407
NET ASSETS 1,994,538 1,489,835

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 1,994,438 1,489,735
SHAREHOLDERS' FUNDS 1,994,538 1,489,835

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

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

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th January 2024 and were signed on its behalf by:



J W Abley - Director


J & D COURIERS LIMITED (REGISTERED NUMBER: 04730763)

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

1. STATUTORY INFORMATION

J & D Couriers 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.

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


The financial statements are rounded to the nearest £.

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
Turnover 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.
Plant and machinery etc - Straight line over 3 years and Straight line over 4 years

Tangible fixed assets are stated at cost less depreciation and impairment.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

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.

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.

J & D COURIERS LIMITED (REGISTERED NUMBER: 04730763)

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

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents includes deposits held at call at banks.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at transaction price, less any impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 82 (2022 - 76 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2022 1,048,646
Additions 163,094
Disposals (215,402 )
At 31st May 2023 996,338
DEPRECIATION
At 1st June 2022 875,019
Charge for year 148,601
Eliminated on disposal (211,235 )
At 31st May 2023 812,385
NET BOOK VALUE
At 31st May 2023 183,953
At 31st May 2022 173,627

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 821,653 423,313
Other debtors 15,365 125,121
837,018 548,434

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 333,648 255,726
Other creditors 384,658 390,718
718,306 646,444

J & D COURIERS LIMITED (REGISTERED NUMBER: 04730763)

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

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100