Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 11680608 Mr Alex Rabone iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11680608 2022-11-30 11680608 2023-11-30 11680608 2022-12-01 2023-11-30 11680608 frs-core:CurrentFinancialInstruments 2023-11-30 11680608 frs-core:Non-currentFinancialInstruments 2023-11-30 11680608 frs-core:BetweenOneFiveYears 2023-11-30 11680608 frs-core:ComputerEquipment 2023-11-30 11680608 frs-core:ComputerEquipment 2022-12-01 2023-11-30 11680608 frs-core:ComputerEquipment 2022-11-30 11680608 frs-core:MotorVehicles 2023-11-30 11680608 frs-core:MotorVehicles 2022-12-01 2023-11-30 11680608 frs-core:MotorVehicles 2022-11-30 11680608 frs-core:PlantMachinery 2023-11-30 11680608 frs-core:PlantMachinery 2022-12-01 2023-11-30 11680608 frs-core:PlantMachinery 2022-11-30 11680608 frs-core:WithinOneYear 2023-11-30 11680608 frs-core:ShareCapital 2023-11-30 11680608 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11680608 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 11680608 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 11680608 frs-bus:SmallEntities 2022-12-01 2023-11-30 11680608 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 11680608 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 11680608 frs-bus:Director1 2022-12-01 2023-11-30 11680608 frs-countries:EnglandWales 2022-12-01 2023-11-30 11680608 2021-11-30 11680608 2022-11-30 11680608 2021-12-01 2022-11-30 11680608 frs-core:CurrentFinancialInstruments 2022-11-30 11680608 frs-core:Non-currentFinancialInstruments 2022-11-30 11680608 frs-core:BetweenOneFiveYears 2022-11-30 11680608 frs-core:WithinOneYear 2022-11-30 11680608 frs-core:ShareCapital 2022-11-30 11680608 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 11680608
Just Logistics (SW) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Trek Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11680608
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,526 68,296
80,526 68,296
CURRENT ASSETS
Debtors 5 103,479 68,848
Cash at bank and in hand 166,352 68,458
269,831 137,306
Creditors: Amounts Falling Due Within One Year 6 (359,909 ) (263,443 )
NET CURRENT ASSETS (LIABILITIES) (90,078 ) (126,137 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,552 ) (57,841 )
Creditors: Amounts Falling Due After More Than One Year 7 (47,719 ) (60,180 )
NET LIABILITIES (57,271 ) (118,021 )
CAPITAL AND RESERVES
Called up share capital 9 3 3
Profit and Loss Account (57,274 ) (118,024 )
SHAREHOLDERS' FUNDS (57,271) (118,021)
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For the year ending 30 November 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 Alex Rabone
Director
13th August 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Just Logistics (SW) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11680608 . The registered office is Suite 2 The Barbican Centre Lustleigh Close, Marsh Barton Trading Estate, Exeter, Devon, EX2 8PW.
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. 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 18% Reducing balance
Motor Vehicles 18% Reducing balance
Computer Equipment 18% Reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 11,656 80,412 10,962 103,030
Additions - 29,675 232 29,907
As at 30 November 2023 11,656 110,087 11,194 132,937
Depreciation
As at 1 December 2022 4,081 26,377 4,276 34,734
Provided during the period 1,364 15,068 1,245 17,677
As at 30 November 2023 5,445 41,445 5,521 52,411
Net Book Value
As at 30 November 2023 6,211 68,642 5,673 80,526
As at 1 December 2022 7,575 54,035 6,686 68,296
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 93,000 58,368
Other debtors 10,479 10,480
103,479 68,848
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 16,603 18,803
VAT 287,718 166,645
Accruals and deferred income 3,400 3,800
Director's loan account 52,188 74,195
359,909 263,443
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,093 12,925
Bank loans 43,626 47,255
47,719 60,180
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,603 18,803
Later than one year and not later than five years 4,093 12,925
20,696 31,728
20,696 31,728
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
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