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Registered Number: 09299282
England and Wales

 

 

 

J S WHOLESALE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Mr J Singh
Mrs N K Singh
Registered Number 09299282
Registered Office 987 Scotthall Road
Leeds
West Yorkshire
LS17 6HJ
Accountants UWM Accountants Ltd
UWM House
6 Fusion Court
LS25 2GH
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,981    2,642 
1,981    2,642 
Current assets      
Stocks 4 4,500    5,000 
Debtors 5 1,891    13,694 
Cash at bank and in hand 5,240    1,321 
11,631    20,015 
Creditors: amount falling due within one year 6 (93,047)   (65,845)
Net current assets (81,416)   (45,830)
 
Total assets less current liabilities (79,435)   (43,188)
Provisions for liabilities 7 (376)   (502)
Net assets (79,811)   (43,690)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (79,911)   (43,790)
Shareholders' funds (79,811)   (43,690)
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 17 October 2024 and were signed on its behalf by:


-------------------------------
Mr J Singh
Director
2
General Information
J S Wholesale Limited is a private company, limited by shares, registered in England and Wales, registration number 09299282, registration address 987 Scotthall Road, Leeds, West Yorkshire, LS17 6HJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 25% RB
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 April 2023 14,677    14,677 
Additions  
Disposals  
At 31 March 2024 14,677    14,677 
Depreciation
At 01 April 2023 12,035    12,035 
Charge for year 661    661 
On disposals  
At 31 March 2024 12,696    12,696 
Net book values
Closing balance as at 31 March 2024 1,981    1,981 
Opening balance as at 01 April 2023 2,642    2,642 


4.

Stocks

2024
£
  2023
£
Stocks 4,500    5,000 
4,500    5,000 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 1,891    13,694 
1,891    13,694 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 45,114    41,367 
Taxation and Social Security 423    423 
Other Creditors 47,510    24,055 
93,047    65,845 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 376    502 
376    502 

3