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dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 08136670 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 08136670 dpl-frs:Item3 2021-08-01 2022-07-31 08136670 dpl-frs:Item3 2021-07-31 08136670 dpl-frs:Item3 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 08136670 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 08136670 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 08136670 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 08136670 dpl-frs:Item4 2021-08-01 2022-07-31 08136670 dpl-frs:Item4 2021-07-31 08136670 dpl-frs:Item4 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 08136670 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 08136670 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 08136670 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 08136670 dpl-frs:Item5 2021-08-01 2022-07-31 08136670 dpl-frs:Item5 2021-07-31 08136670 dpl-frs:Item5 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 08136670 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 08136670 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 08136670 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 08136670 dpl-frs:Item6 2021-08-01 2022-07-31 08136670 dpl-frs:Item6 2021-07-31 08136670 dpl-frs:Item6 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 08136670 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 08136670 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 08136670 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 08136670 dpl-frs:Item7 2021-08-01 2022-07-31 08136670 dpl-frs:Item7 2021-07-31 08136670 dpl-frs:Item7 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 08136670 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 08136670 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 08136670 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 08136670 dpl-frs:Item8 2021-08-01 2022-07-31 08136670 dpl-frs:Item8 2021-07-31 08136670 dpl-frs:Item8 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 08136670 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 08136670 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 08136670 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 08136670 dpl-frs:Item9 2021-08-01 2022-07-31 08136670 dpl-frs:Item9 2021-07-31 08136670 dpl-frs:Item9 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 08136670 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 08136670 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 08136670 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 08136670 dpl-frs:Item10 2021-08-01 2022-07-31 08136670 dpl-frs:Item10 2021-07-31 08136670 dpl-frs:Item10 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 08136670 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 08136670 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 08136670 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 08136670 dpl-frs:Item11 2021-08-01 2022-07-31 08136670 dpl-frs:Item11 2021-07-31 08136670 dpl-frs:Item11 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 08136670 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 08136670 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 08136670 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 08136670 dpl-frs:Item12 2021-08-01 2022-07-31 08136670 dpl-frs:Item12 2021-07-31 08136670 dpl-frs:Item12 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 08136670 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 08136670 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 08136670 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 08136670 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 08136670 1 2021-08-01 2022-07-31 08136670 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 08136670
SJ Haulage and Stone Supplys Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08136670
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 60,778 35,414
60,778 35,414
CURRENT ASSETS
Debtors 5 35,918 27,111
Cash at bank and in hand 18,983 40,398
54,901 67,509
Creditors: Amounts Falling Due Within One Year 6 (90,199 ) (79,353 )
NET CURRENT ASSETS (LIABILITIES) (35,298 ) (11,844 )
TOTAL ASSETS LESS CURRENT LIABILITIES 25,480 23,570
Creditors: Amounts Falling Due After More Than One Year 7 (31,734 ) (3,253 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,761 ) (6,729 )
NET (LIABILITIES)/ASSETS (8,015 ) 13,588
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account (8,017 ) 13,586
SHAREHOLDERS' FUNDS (8,015) 13,588
Page 1
Page 2
For the year ending 31 July 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 S Radband
Director
29 February 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
SJ Haulage and Stone Supplys Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08136670 . The registered office is Unit 3 Bampton Business Centre North, Weald, Bampton, Oxfordshire, OX18 2ET.
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.
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 £.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors will continue to support the company and continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
2.4. 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% reducing balance basis
Motor Vehicles 25% reducing balance basis
Computer Equipment 33% straight line basis
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: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2022 11,533 65,490 353 77,376
Additions - 48,000 - 48,000
As at 31 July 2023 11,533 113,490 353 125,376
Depreciation
As at 1 August 2022 3,950 37,685 327 41,962
Provided during the period 1,896 20,731 9 22,636
As at 31 July 2023 5,846 58,416 336 64,598
Net Book Value
As at 31 July 2023 5,687 55,074 17 60,778
As at 1 August 2022 7,583 27,805 26 35,414
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 30,555 26,836
Other debtors 275 275
VAT 5,088 -
35,918 27,111
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 12,075 5,445
Trade creditors 9,050 3,654
Bank loans and overdrafts 25,908 33,673
Corporation tax - 1,518
Other taxes and social security 18,431 10,507
VAT - 233
Accruals and deferred income 1,917 1,817
Director's loan account 22,818 22,506
90,199 79,353
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 31,734 3,253
31,734 3,253
8. Loans
An analysis of the maturity of loans is given below:
2023 2022
£ £
Amounts falling due within one year or on demand:
Bank loans 25,908 33,673
25,908 33,673
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,075 5,445
Later than one year and not later than five years 31,734 3,253
43,809 8,698
43,809 8,698
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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