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Company Registration No. 13209479 (England and Wales)
JS Trading and Investing Limited Unaudited accounts for the year ended 31 March 2024
JS Trading and Investing Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
18,517 
7,619 
Investments
8,010 
7,810 
26,527 
15,429 
Current assets
Debtors
4,660 
26 
Cash at bank and in hand
(2,248)
557 
2,412 
583 
Creditors: amounts falling due within one year
(24,667)
(10,824)
Net current liabilities
(22,255)
(10,241)
Total assets less current liabilities
4,272 
5,188 
Creditors: amounts falling due after more than one year
(1,920)
(4,476)
Net assets
2,352 
712 
Capital and reserves
Profit and loss account
2,352 
712 
Shareholders' funds
2,352 
712 
For the year ending 31 March 2024 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 8 July 2024 and were signed on its behalf by
J Spiers Director Company Registration No. 13209479
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JS Trading and Investing Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
JS Trading and Investing Limited is a private company, limited by shares, registered in England and Wales, registration number 13209479. The registered office is 59B Norfolk Road, Littlehampton, BN17 5HE.
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
25% straight line
Motor vehicles
20% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
731 
7,495 
8,226 
Additions
- 
14,995 
14,995 
At 31 March 2024
731 
22,490 
23,221 
Depreciation
At 1 April 2023
107 
500 
607 
Charge for the year
182 
3,915 
4,097 
At 31 March 2024
289 
4,415 
4,704 
Net book value
At 31 March 2024
442 
18,075 
18,517 
At 31 March 2023
624 
6,995 
7,619 
- 3 -
JS Trading and Investing Limited Notes to the Accounts for the year ended 31 March 2024
5
Investments
Other investments 
£ 
Valuation at 1 April 2023
7,810 
Additions
200 
Valuation at 31 March 2024
8,010 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
4,100 
- 
Other debtors
560 
26 
4,660 
26 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,741 
- 
Obligations under finance leases and hire purchase contracts
2,249 
1,249 
Trade creditors
2,779 
- 
Taxes and social security
643 
88 
Loans from directors
17,255 
9,487 
24,667 
10,824 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
1,920 
4,476 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 4 -