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2021-11-30 09915888 frs-core:UnlistedNon-exchangeTraded 2020-11-30 09915888 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 09915888 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09915888 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09915888 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09915888 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09915888 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09915888 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09915888 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 09915888 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 09915888 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2021-11-30 09915888 17 2020-12-01 2021-11-30 09915888 frs-core:CurrentFinancialInstruments 17 2021-11-30 09915888 frs-core:Non-currentFinancialInstruments 17 2021-11-30 09915888 18 2020-12-01 2021-11-30 09915888 frs-core:CurrentFinancialInstruments 18 2021-11-30 09915888 frs-core:Non-currentFinancialInstruments 18 2021-11-30 09915888 19 2020-12-01 2021-11-30 09915888 frs-core:CurrentFinancialInstruments 19 2021-11-30 09915888 frs-core:Non-currentFinancialInstruments 19 2021-11-30 09915888 20 2020-12-01 2021-11-30 09915888 frs-core:CurrentFinancialInstruments 20 2021-11-30 09915888 frs-core:Non-currentFinancialInstruments 20 2021-11-30 09915888 dpl-frs:Item1 2020-12-01 2021-11-30 09915888 dpl-frs:Item1 2020-11-30 09915888 dpl-frs:Item1 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 09915888 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 09915888 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 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2020-11-30 09915888 dpl-frs:Item4 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 09915888 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 09915888 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 09915888 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 09915888 dpl-frs:Item5 2020-12-01 2021-11-30 09915888 dpl-frs:Item5 2020-11-30 09915888 dpl-frs:Item5 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 09915888 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 09915888 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 09915888 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 09915888 dpl-frs:Item6 2020-12-01 2021-11-30 09915888 dpl-frs:Item6 2020-11-30 09915888 dpl-frs:Item6 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 09915888 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 09915888 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 09915888 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 09915888 dpl-frs:Item7 2020-12-01 2021-11-30 09915888 dpl-frs:Item7 2020-11-30 09915888 dpl-frs:Item7 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 09915888 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 09915888 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 09915888 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 09915888 dpl-frs:Item8 2020-12-01 2021-11-30 09915888 dpl-frs:Item8 2020-11-30 09915888 dpl-frs:Item8 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 09915888 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 09915888 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 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09915888 dpl-frs:Item11 2020-11-30 09915888 dpl-frs:Item11 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 09915888 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 09915888 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-30 09915888 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-30 09915888 dpl-frs:Item12 2020-12-01 2021-11-30 09915888 dpl-frs:Item12 2020-11-30 09915888 dpl-frs:Item12 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 09915888 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 09915888 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 09915888 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 09915888 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 09915888 1 2020-12-01 2021-11-30 09915888 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 09915888
JS Transport Management Services Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09915888
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,800 2,700
Tangible Assets 5 159,826 83,414
161,626 86,114
CURRENT ASSETS
Debtors 6 294,213 152,667
Cash at bank and in hand - 51,280
294,213 203,947
Creditors: Amounts Falling Due Within One Year 7 (152,388 ) (92,815 )
NET CURRENT ASSETS (LIABILITIES) 141,825 111,132
TOTAL ASSETS LESS CURRENT LIABILITIES 303,451 197,246
Creditors: Amounts Falling Due After More Than One Year 8 (78,899 ) (45,103 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (15,849 )
NET ASSETS 224,552 136,294
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account 223,552 135,294
SHAREHOLDERS' FUNDS 224,552 136,294
Page 1
Page 2
For the year ending 30 November 2022 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 J Scott
Director
22nd February 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
JS Transport Management Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09915888 . The registered office is Great Ponton House, Great North Road, Great Ponton, Grantham, NG33 5AG.
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 - Other Intangible
Other intangible assets is a course licence. It is amortised to profit and loss account over its estimated economic life of 5 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:
Motor Vehicles 20% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
2.5. Leases
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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. 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 (2021: 4)
11 4
4. Intangible Assets
Other
£
Cost
As at 1 December 2021 4,500
Additions -
As at 30 November 2022 4,500
Amortisation
As at 1 December 2021 1,800
Provided during the period 900
As at 30 November 2022 2,700
Net Book Value
As at 30 November 2022 1,800
As at 1 December 2021 2,700
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2021 63,753 15,308 28,662 107,723
Additions 132,417 3,196 17,562 153,175
Disposals (41,253 ) - - (41,253 )
As at 30 November 2022 154,917 18,504 46,224 219,645
Depreciation
As at 1 December 2021 12,751 3,962 7,596 24,309
Provided during the period 30,983 3,701 9,077 43,761
Disposals (8,251 ) - - (8,251 )
As at 30 November 2022 35,483 7,663 16,673 59,819
Net Book Value
As at 30 November 2022 119,434 10,841 29,551 159,826
As at 1 December 2021 51,002 11,346 21,066 83,414
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 201,352 151,767
Prepayments and accrued income 5,377 -
Other debtors 1,427 -
VAT 86,057 -
Called up share capital not paid - 900
294,213 152,667
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance leases 32,090 6,042
Trade creditors 28,887 8,727
Bank loans and overdrafts 10,465 10,000
Corporation tax 43,376 28,429
Other taxes and social security 7,529 1,341
VAT - 9,947
Credit card 28,706 27,119
Accruals and deferred income 1,000 1,000
Directors' loan accounts 335 210
152,388 92,815
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8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance leases 53,899 10,103
Bank loans 25,000 35,000
78,899 45,103
9. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 32,090 6,042
Later than one year and not later than five years 53,899 10,103
85,989 16,145
85,989 16,145
10. Share Capital
2022 2021
£ £
Called Up Share Capital not Paid - 900
Called Up Share Capital has been paid up 1,000 100
Amount of Allotted, Called Up Share Capital 1,000 1,000
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