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Company Registration No. 12256464 (England and Wales)
J J AUTO AND TYRE LTD Unaudited accounts for the year ended 31 October 2023
J J AUTO AND TYRE LTD Unaudited accounts Contents
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J J AUTO AND TYRE LTD Company Information for the year ended 31 October 2023
Director
Senthil ARJUNAN
Company Number
12256464 (England and Wales)
Registered Office
477B WEST DERBY ROAD LIVERPOOL L6 4BN ENGLAND
Accountants
MERSEY ACCOUNTANTS 291-299 KENSINGTON FAIRFIELD LIVERPOOL MERSEYSIDE L7 2RG
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J J AUTO AND TYRE LTD Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,317 
2,704 
Current assets
Inventories
44,745 
47,175 
Debtors
10,441 
12,025 
Cash at bank and in hand
2,607 
3,500 
57,793 
62,700 
Creditors: amounts falling due within one year
(15,917)
(23,592)
Net current assets
41,876 
39,108 
Total assets less current liabilities
44,193 
41,812 
Creditors: amounts falling due after more than one year
(43,454)
(43,991)
Net assets/(liabilities)
739 
(2,179)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
639 
(2,279)
Shareholders' funds
739 
(2,179)
For the year ending 31 October 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 July 2024 and were signed on its behalf by
Senthil ARJUNAN Director Company Registration No. 12256464
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J J AUTO AND TYRE LTD Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
J J AUTO AND TYRE LTD is a private company, limited by shares, registered in England and Wales, registration number 12256464. The registered office is 477B WEST DERBY ROAD, LIVERPOOL, L6 4BN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 November 2022
3,865 
At 31 October 2023
3,865 
Depreciation
At 1 November 2022
1,161 
Charge for the year
387 
At 31 October 2023
1,548 
Net book value
At 31 October 2023
2,317 
At 31 October 2022
2,704 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
10,441 
12,025 
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J J AUTO AND TYRE LTD Notes to the Accounts for the year ended 31 October 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
5,000 
5,000 
Trade creditors
- 
9,972 
Taxes and social security
26 
26 
Loans from directors
10,891 
8,594 
15,917 
23,592 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
43,454 
43,991 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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