IRIS Accounts Production v24.2.0.383 04604046 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh046040462023-03-31046040462024-03-31046040462023-04-012024-03-31046040462022-03-31046040462022-04-012023-03-31046040462023-03-3104604046ns15:EnglandWales2023-04-012024-03-3104604046ns14:PoundSterling2023-04-012024-03-3104604046ns10:Director12023-04-012024-03-3104604046ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3104604046ns10:SmallEntities2023-04-012024-03-3104604046ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3104604046ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3104604046ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3104604046ns10:FullAccounts2023-04-012024-03-3104604046ns10:Director22023-04-012024-03-3104604046ns10:CompanySecretary12023-04-012024-03-3104604046ns10:RegisteredOffice2023-04-012024-03-3104604046ns5:CurrentFinancialInstruments2024-03-3104604046ns5:CurrentFinancialInstruments2023-03-3104604046ns5:Non-currentFinancialInstruments2024-03-3104604046ns5:Non-currentFinancialInstruments2023-03-3104604046ns5:ShareCapital2024-03-3104604046ns5:ShareCapital2023-03-3104604046ns5:RetainedEarningsAccumulatedLosses2024-03-3104604046ns5:RetainedEarningsAccumulatedLosses2023-03-3104604046ns5:LandBuildingsns5:ShortLeaseholdAssets2023-04-012024-03-3104604046ns5:PlantMachinery2023-04-012024-03-3104604046ns5:MotorVehicles2023-04-012024-03-3104604046ns5:LandBuildingsns5:ShortLeaseholdAssets2023-03-3104604046ns5:PlantMachinery2023-03-3104604046ns5:MotorVehicles2023-03-3104604046ns5:LandBuildingsns5:ShortLeaseholdAssets2024-03-3104604046ns5:PlantMachinery2024-03-3104604046ns5:MotorVehicles2024-03-3104604046ns5:LandBuildingsns5:ShortLeaseholdAssets2023-03-3104604046ns5:PlantMachinery2023-03-3104604046ns5:MotorVehicles2023-03-3104604046ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3104604046ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3104604046ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-03-3104604046ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-03-3104604046ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2024-03-3104604046ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2023-03-3104604046ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2024-03-3104604046ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2023-03-3104604046ns5:HirePurchaseContracts2024-03-3104604046ns5:HirePurchaseContracts2023-03-3104604046ns5:WithinOneYear2024-03-3104604046ns5:WithinOneYear2023-03-3104604046ns5:BetweenOneFiveYears2024-03-3104604046ns5:BetweenOneFiveYears2023-03-3104604046ns5:AllPeriods2024-03-3104604046ns5:AllPeriods2023-03-31
REGISTERED NUMBER: 04604046 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Juice Personnel Limited

Juice Personnel Limited (Registered number: 04604046)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Juice Personnel Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs L M Mortimer
Mrs S K Smith





SECRETARY: Mrs S K Smith





REGISTERED OFFICE: Offices 5 and 6, The Junction
Charles Street
Horbury
Wakefield
West Yorkshire
WF4 5FH





REGISTERED NUMBER: 04604046 (England and Wales)





ACCOUNTANTS: Crowther Chartered Accountants
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ

Juice Personnel Limited (Registered number: 04604046)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 15,375 26,022

CURRENT ASSETS
Debtors 5 562,652 658,058
Cash at bank and in hand 15 28,754
562,667 686,812
CREDITORS
Amounts falling due within one year 6 546,587 638,626
NET CURRENT ASSETS 16,080 48,186
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,455

74,208

CREDITORS
Amounts falling due after more than one
year

7

(28,821

)

(42,162

)

PROVISIONS FOR LIABILITIES (3,158 ) (4,389 )
NET (LIABILITIES)/ASSETS (524 ) 27,657

CAPITAL AND RESERVES
Called up share capital 1,024 1,024
Retained earnings (1,548 ) 26,633
SHAREHOLDERS' FUNDS (524 ) 27,657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

Juice Personnel Limited (Registered number: 04604046)

Balance Sheet - continued
31 March 2024


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 20 September 2024 and were signed on its behalf by:





Mrs S K Smith - Director


Juice Personnel Limited (Registered number: 04604046)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Juice Personnel 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.
Short leasehold - 33% on cost
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 110 (2023 - 102 ) .

Juice Personnel Limited (Registered number: 04604046)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Short Plant and Motor
leasehold machinery vehicles Totals
£ £ £ £
COST
At 1 April 2023 2,465 28,173 29,678 60,316
Additions - 1,983 - 1,983
At 31 March 2024 2,465 30,156 29,678 62,299
DEPRECIATION
At 1 April 2023 1,794 20,134 12,366 34,294
Charge for year 383 2,354 9,893 12,630
At 31 March 2024 2,177 22,488 22,259 46,924
NET BOOK VALUE
At 31 March 2024 288 7,668 7,419 15,375
At 31 March 2023 671 8,039 17,312 26,022

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Trade debtors 552,963 648,949
Amounts owed by associates 116 116
Directors' loan accounts 4,214 6,896
Prepayments 5,359 2,097
562,652 658,058

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Bank loans and overdrafts (see note 8) 70,934 10,000
Hire purchase contracts (see note 9) 3,341 3,341
Trade creditors 7,359 4,868
Factoring account 251,404 255,284
Tax 35,927 29,879
Social security and other tax 34,143 76,443
VAT 78,226 155,273
Other creditors 3,718 12,415
Directors' loan accounts 27,665 29,723
Accrued expenses 33,870 61,400
546,587 638,626

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£ £
Bank loans (see note 8) 12,500 22,500
Hire purchase contracts (see note 9) 16,321 19,662
28,821 42,162

Juice Personnel Limited (Registered number: 04604046)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. LOANS

An analysis of the maturity of loans is given below:

31.3.24 31.3.23
£ £
Amounts falling due within one year or on demand:
Bank overdrafts 60,934 -
Bank loans 10,000 10,000
70,934 10,000

Amounts falling due between two and five years:
Bank loans - 1-5 years 12,500 22,500

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.3.24 31.3.23
£ £
Net obligations repayable:
Within one year 3,341 3,341
Between one and five years 16,321 19,662
19,662 23,003

Non-cancellable
operating leases
31.3.24 31.3.23
£ £
Within one year 18,396 20,034
Between one and five years 36,035 54,431
54,431 74,465

10. SECURED DEBTS

Close Brothers Limited hold a fixed and floating charge over all assets of the company.

Juice Personnel Limited (Registered number: 04604046)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in creditors, amounts falling due within one year, is a loan from the director of £27,665 (2023 £29,723). The loan is interest free and repayable on demand.

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:
31.3.2431.3.23
££
Director 1
Balance outstanding at start of year6,896(1,160)
Amounts advanced59,81864,306
Amounts repaid(62,500)(56,250)
Amounts written off--
Amounts waived--
Balance outstanding at end of year4,2146,896

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S K Smith.