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Company Registration No. 14924395 (England and Wales)
James Mclaren Couriers Ltd Unaudited accounts for the period from 8 June 2023 to 30 June 2024
James Mclaren Couriers Ltd Unaudited accounts Contents
Page
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James Mclaren Couriers Ltd Company Information for the period from 8 June 2023 to 30 June 2024
Director
James William Mclaren
Company Number
14924395 (England and Wales)
Registered Office
73 Staneway Gateshead NE10 8LS United Kingdom
Accountants
Gina Caceres-Jimenez LONSDALE FINANCIAL LTD FIRST FLOOR, 10 FAIRFIELD TERRACE PELAW GATESHEAD Tyne and Wear NE10 0QR
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James Mclaren Couriers Ltd Statement of financial position as at 30 June 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
468 
Current assets
Debtors
1,639 
Cash at bank and in hand
(401)
1,238 
Creditors: amounts falling due within one year
1,026 
Net current assets
2,264 
Total assets less current liabilities
2,732 
Creditors: amounts falling due after more than one year
(2,264)
Net assets
468 
Capital and reserves
Called up share capital
1 
Profit and loss account
467 
Shareholders' funds
468 
For the period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 November 2024 and were signed on its behalf by
James William Mclaren Director Company Registration No. 14924395
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James Mclaren Couriers Ltd Notes to the Accounts for the period from 8 June 2023 to 30 June 2024
1
Statutory information
James Mclaren Couriers Ltd is a private company, limited by shares, registered in England and Wales, registration number 14924395. The registered office is 73 Staneway, Gateshead, NE10 8LS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives, commencing in the first full year of ownership:
Plant & machinery
20% Straight Line Method
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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James Mclaren Couriers Ltd Notes to the Accounts for the period from 8 June 2023 to 30 June 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 8 June 2023
- 
Additions
468 
At 30 June 2024
468 
Depreciation
At 30 June 2024
- 
Net book value
At 30 June 2024
468 
5
Debtors
2024 
£ 
Amounts falling due within one year
Deferred tax asset
89 
Amounts falling due after more than one year
Trade debtors
1,550 
6
Creditors: amounts falling due within one year
2024 
£ 
VAT
3,001 
Loans from directors
(4,812)
Accruals
785 
(1,026)
7
Creditors: amounts falling due after more than one year
2024 
£ 
Taxes and social security
2,264 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
James William Mclaren
Advance on Salary
- 
4,812 
- 
4,812 
- 
4,812 
- 
4,812 
9
Average number of employees
During the period the average number of employees was 1.
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