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Registered number: 09318246
JTP Rail Ltd
Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 09318246
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,539 170
1,539 170
CURRENT ASSETS
Cash at bank and in hand 49,834 47,620
49,834 47,620
Creditors: Amounts Falling Due Within One Year 5 (6,178 ) (6,011 )
NET CURRENT ASSETS (LIABILITIES) 43,656 41,609
TOTAL ASSETS LESS CURRENT LIABILITIES 45,195 41,779
NET ASSETS 45,195 41,779
CAPITAL AND RESERVES
Called up share capital 6 100 100
Income Statement 45,095 41,679
SHAREHOLDERS' FUNDS 45,195 41,779
Page 1
Page 2
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income Statement.
On behalf of the board
Mr Allan Jones
Director
16/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JTP Rail Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09318246 . The registered office is 33 Heron Way, Mickleover, Derby, Derbyshire, DE3 9XA.
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.
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 20% on Reducing Balance
Fixtures & Fittings 25% on Reducing Balance
Computer Equipment 33% on Reducing Balance
2.4. 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 year 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 160 199 2,364 2,723
Additions - - 2,133 2,133
As at 30 November 2023 160 199 4,497 4,856
Depreciation
As at 1 December 2022 78 188 2,287 2,553
Provided during the period 16 11 737 764
As at 30 November 2023 94 199 3,024 3,317
Net Book Value
As at 30 November 2023 66 - 1,473 1,539
As at 1 December 2022 82 11 77 170
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 5,891 6,011
Taxation and social security 287 -
6,178 6,011
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Allan Jones 2,300 - - - 2,300
Mrs Gillian Jones 2,300 - - - 2,300
The above loan is unsecured, interest free and repayable on demand.
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