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COMPANY REGISTRATION NUMBER: 03489670
H.J.C. Services Limited
Filleted Unaudited Financial Statements
31 January 2024
H.J.C. Services Limited
Statement of Financial Position
31 January 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
5
18,792
24,629
Current assets
Stocks
9,649
2,530
Debtors
6
35,586
43,851
Cash at bank and in hand
393
479
--------
--------
45,628
46,860
Creditors: amounts falling due within one year
7
50,109
49,563
--------
--------
Net current liabilities
4,481
2,703
--------
--------
Total assets less current liabilities
14,311
21,926
Creditors: amounts falling due after more than one year
8
13,303
20,861
--------
--------
Net assets
1,008
1,065
--------
--------
Capital and reserves
Called up share capital
2
2
Profit and loss account
1,006
1,063
-------
-------
Shareholders funds
1,008
1,065
-------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
H.J.C. Services Limited
Statement of Financial Position (continued)
31 January 2024
These financial statements were approved by the board of directors and authorised for issue on 25 October 2024 , and are signed on behalf of the board by:
Mrs H J Shayler
Director
Company registration number: 03489670
H.J.C. Services Limited
Notes to the Financial Statements
Year ended 31 January 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 13 Bradshaw Close, Steeple Aston, Bicester, Oxon, OX25 4SA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant & Machinery
-
20% straight line
Fixtures & Fittings
-
20% straight line
Motor Vehicles
-
20% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2023: 3 ).
5. Tangible assets
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 February 2023
4,223
22,461
35,154
61,838
Additions
525
525
-------
--------
--------
--------
At 31 January 2024
4,223
22,986
35,154
62,363
-------
--------
--------
--------
Depreciation
At 1 February 2023
4,223
21,448
11,538
37,209
Charge for the year
460
5,902
6,362
-------
--------
--------
--------
At 31 January 2024
4,223
21,908
17,440
43,571
-------
--------
--------
--------
Carrying amount
At 31 January 2024
1,078
17,714
18,792
-------
--------
--------
--------
At 31 January 2023
1,013
23,616
24,629
-------
--------
--------
--------
6. Debtors
2024
2023
£
£
Trade debtors
25,297
43,851
Other debtors
10,289
--------
--------
35,586
43,851
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
7,674
8,559
Trade creditors
18,378
22,085
Social security and other taxes
17,998
10,636
Other creditors
6,059
8,283
--------
--------
50,109
49,563
--------
--------
8. Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
13,303
20,861
--------
--------
9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2024
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
H J & A M Shayler
( 6,164)
( 20,620)
23,011
( 3,773)
-------
--------
--------
-------
2023
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
H J & A M Shayler
( 6,506)
( 20,847)
21,189
( 6,164)
-------
--------
--------
-------