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REGISTERED NUMBER: SC306426 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

JOHN SPROUL H & S SERVICES LTD

JOHN SPROUL H & S SERVICES LTD (REGISTERED NUMBER: SC306426)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JOHN SPROUL H & S SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: J L R Sproul





SECRETARY: Mrs A M Sproul





REGISTERED OFFICE: 1 Torrance Lane
East Kilbride
Glasgow
G75 0RX





REGISTERED NUMBER: SC306426 (Scotland)





ACCOUNTANT: John Murphy & Company (Scotland) Limited
Chartered Accountants
Castle Chambers
67 Main Street
Bothwell
Lanarkshire
G71 8ER

JOHN SPROUL H & S SERVICES LTD (REGISTERED NUMBER: SC306426)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,583 9,332

CURRENT ASSETS
Debtors 5 29,859 32,013
Cash at bank 8,687 4,384
38,546 36,397
CREDITORS
Amounts falling due within one year 6 30,383 25,349
NET CURRENT ASSETS 8,163 11,048
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,746

20,380

PROVISIONS FOR LIABILITIES 7 681 1,773
NET ASSETS 11,065 18,607

CAPITAL AND RESERVES
Called up share capital 6 6
Retained earnings 11,059 18,601
SHAREHOLDERS' FUNDS 11,065 18,607

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 27 September 2024 and were signed by:





J L R Sproul - Director


JOHN SPROUL H & S SERVICES LTD (REGISTERED NUMBER: SC306426)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

John Sproul H & S Services Ltd is a private company, limited by shares , registered in Scotland. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2023 - 4 ) .

JOHN SPROUL H & S SERVICES LTD (REGISTERED NUMBER: SC306426)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 August 2023
and 31 July 2024 8,966 292 21,521 30,779
DEPRECIATION
At 1 August 2023 7,483 66 13,898 21,447
Charge for year 297 72 5,380 5,749
At 31 July 2024 7,780 138 19,278 27,196
NET BOOK VALUE
At 31 July 2024 1,186 154 2,243 3,583
At 31 July 2023 1,483 226 7,623 9,332

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023 21,521
Transfer to ownership (21,521 )
At 31 July 2024 -
DEPRECIATION
At 1 August 2023 13,898
Charge for year 5,380
Transfer to ownership (19,278 )
At 31 July 2024 -
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 7,623

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 28,386 31,844
Prepayments 1,473 169
29,859 32,013

JOHN SPROUL H & S SERVICES LTD (REGISTERED NUMBER: SC306426)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts - 4,067
Trade creditors 211 123
Corporation tax 22,194 16,739
Payroll taxation 423 346
Pension fund control 98 98
VAT 5,606 2,654
Directors' current accounts 512 82
Accrued charges 1,339 1,240
30,383 25,349

7. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
£    £   
Deferred tax 681 1,773

Deferred
tax
£   
Balance at 1 August 2023 1,773
Provided during year (1,092 )
Balance at 31 July 2024 681

8. ULTIMATE CONTROLLING PARTY

The controlling party is J L R Sproul.