Acorah Software Products - Accounts Production 15.0.600 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 11567602 Miss Amy Saunders iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11567602 2022-09-30 11567602 2023-09-30 11567602 2022-10-01 2023-09-30 11567602 frs-core:CurrentFinancialInstruments 2023-09-30 11567602 frs-core:Non-currentFinancialInstruments 2023-09-30 11567602 frs-core:BetweenOneFiveYears 2023-09-30 11567602 frs-core:MotorVehicles 2023-09-30 11567602 frs-core:MotorVehicles 2022-10-01 2023-09-30 11567602 frs-core:MotorVehicles 2022-09-30 11567602 frs-core:PlantMachinery 2023-09-30 11567602 frs-core:PlantMachinery 2022-10-01 2023-09-30 11567602 frs-core:PlantMachinery 2022-09-30 11567602 frs-core:WithinOneYear 2023-09-30 11567602 frs-core:ShareCapital 2023-09-30 11567602 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 11567602 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 11567602 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 11567602 frs-bus:SmallEntities 2022-10-01 2023-09-30 11567602 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 11567602 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 11567602 frs-bus:Director1 2022-10-01 2023-09-30 11567602 frs-bus:Director1 2022-09-30 11567602 frs-bus:Director1 2023-09-30 11567602 frs-core:CurrentFinancialInstruments 1 2023-09-30 11567602 frs-countries:EnglandWales 2022-10-01 2023-09-30 11567602 2021-09-30 11567602 2022-09-30 11567602 2021-10-01 2022-09-30 11567602 frs-core:CurrentFinancialInstruments 2022-09-30 11567602 frs-core:Non-currentFinancialInstruments 2022-09-30 11567602 frs-core:BetweenOneFiveYears 2022-09-30 11567602 frs-core:WithinOneYear 2022-09-30 11567602 frs-core:ShareCapital 2022-09-30 11567602 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 11567602 frs-core:CurrentFinancialInstruments 1 2022-09-30
Registered number: 11567602
J S Services Transport Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11567602
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 105,452 140,603
105,452 140,603
CURRENT ASSETS
Debtors 5 287,656 188,993
Cash at bank and in hand 83 20,335
287,739 209,328
Creditors: Amounts Falling Due Within One Year 6 (490,745 ) (304,352 )
NET CURRENT ASSETS (LIABILITIES) (203,006 ) (95,024 )
TOTAL ASSETS LESS CURRENT LIABILITIES (97,554 ) 45,579
Creditors: Amounts Falling Due After More Than One Year 7 (92,677 ) (141,629 )
NET LIABILITIES (190,231 ) (96,050 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement (190,233 ) (96,052 )
SHAREHOLDERS' FUNDS (190,231) (96,050)
Page 1
Page 2
For the year ending 30 September 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 her 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
Miss Amy Saunders
Director
24th September 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J S Services Transport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11567602 . The registered office is Chalice House, Bromley Road, Elmstead, Colchester, Essex, CO7 7BY.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 25% Reducing balance
Motor Vehicles 25% 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 income statement 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 income statement as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 22 (2022: 18)
22 18
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2022 36,044 214,640 250,684
As at 30 September 2023 36,044 214,640 250,684
Depreciation
As at 1 October 2022 9,190 100,891 110,081
Provided during the period 6,714 28,437 35,151
As at 30 September 2023 15,904 129,328 145,232
Net Book Value
As at 30 September 2023 20,140 85,312 105,452
As at 1 October 2022 26,854 113,749 140,603
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 134,649 121,316
Corporation tax recoverable assets 39,521 17,989
Director's loan account 113,486 49,688
287,656 188,993
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 40,273 35,870
Bank loans and overdrafts 22,268 9,000
Corporation tax 39,887 11,988
Other taxes and social security 180,307 87,453
VAT 174,427 141,962
Other creditors 22,984 12,907
Other creditors (1) 10,599 5,172
490,745 304,352
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 76,927 116,879
Bank loans 15,750 24,750
92,677 141,629
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 40,273 35,870
Later than one year and not later than five years 76,927 116,879
117,200 152,749
117,200 152,749
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Miss Amy Saunders 49,688 63,798 - - 113,486
The above loan is unsecured and repayable on demand. Interest has been charged on the loan to the director at the HMRC official rate of interest.
Page 5