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REGISTERED NUMBER: 02934778 (England and Wales)












Unaudited Financial Statements for the Year Ended 31 July 2023

for

J D Freight Limited

J D Freight Limited (Registered number: 02934778)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J D Freight Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: L M Tuppen
J Winning
Mrs J M Winning





SECRETARY: Mrs J M Winning





REGISTERED OFFICE: 2 Clarendon Road
Ashford
Middlesex
TW15 2QE





REGISTERED NUMBER: 02934778 (England and Wales)





ACCOUNTANTS: Chris Derby Limited
Accounting Services
2 Clarendon Road
Ashford
Middlesex
TW15 2QE

J D Freight Limited (Registered number: 02934778)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 215 1,885

CURRENT ASSETS
Debtors 5 171,453 246,643
Cash at bank 160,605 244,681
332,058 491,324
CREDITORS
Amounts falling due within one year 6 109,286 244,781
NET CURRENT ASSETS 222,772 246,543
TOTAL ASSETS LESS CURRENT
LIABILITIES

222,987

248,428

PROVISIONS FOR LIABILITIES 41 358
NET ASSETS 222,946 248,070

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 222,846 247,970
SHAREHOLDERS' FUNDS 222,946 248,070

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 18 March 2024 and were signed on its behalf by:



J Winning - Director


J D Freight Limited (Registered number: 02934778)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

J D Freight 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 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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 7 ) .

J D Freight Limited (Registered number: 02934778)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 30,662
Disposals (8,235 )
At 31 July 2023 22,427
DEPRECIATION
At 1 August 2022 28,777
Charge for year 754
Eliminated on disposal (7,319 )
At 31 July 2023 22,212
NET BOOK VALUE
At 31 July 2023 215
At 31 July 2022 1,885

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 150,274 231,203
VAT 15,494 7,002
Prepayments and accrued income 5,685 8,438
171,453 246,643

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 74,277 130,955
Tax 9,192 12,726
Other creditors 936 936
Customs duty 22,881 49,432
Accrued expenses 2,000 50,732
109,286 244,781

7. PARENT COMPANY

The company is a wholly owned subsidiary of JDF Group Limited.