IRIS Accounts Production v24.3.0.553 04718285 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh047182852023-09-30047182852024-09-30047182852023-10-012024-09-30047182852022-09-30047182852022-10-012023-09-30047182852023-09-3004718285ns15:EnglandWales2023-10-012024-09-3004718285ns14:PoundSterling2023-10-012024-09-3004718285ns10:Director12023-10-012024-09-3004718285ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3004718285ns10:SmallEntities2023-10-012024-09-3004718285ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3004718285ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3004718285ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3004718285ns10:FullAccounts2023-10-012024-09-3004718285ns10:OrdinaryShareClass12023-10-012024-09-3004718285ns10:Director22023-10-012024-09-3004718285ns10:CompanySecretary12023-10-012024-09-3004718285ns10:RegisteredOffice2023-10-012024-09-3004718285ns5:CurrentFinancialInstruments2024-09-3004718285ns5:CurrentFinancialInstruments2023-09-3004718285ns5:Non-currentFinancialInstruments2024-09-3004718285ns5:Non-currentFinancialInstruments2023-09-3004718285ns5:ShareCapital2024-09-3004718285ns5:ShareCapital2023-09-3004718285ns5:RetainedEarningsAccumulatedLosses2024-09-3004718285ns5:RetainedEarningsAccumulatedLosses2023-09-3004718285ns5:PlantMachinery2023-10-012024-09-3004718285ns5:FurnitureFittings2023-10-012024-09-3004718285ns5:MotorVehicles2023-10-012024-09-3004718285ns5:ComputerEquipment2023-10-012024-09-3004718285ns5:PlantMachinery2023-09-3004718285ns5:FurnitureFittings2023-09-3004718285ns5:MotorVehicles2023-09-3004718285ns5:ComputerEquipment2023-09-3004718285ns5:PlantMachinery2024-09-3004718285ns5:FurnitureFittings2024-09-3004718285ns5:MotorVehicles2024-09-3004718285ns5:ComputerEquipment2024-09-3004718285ns5:PlantMachinery2023-09-3004718285ns5:FurnitureFittings2023-09-3004718285ns5:MotorVehicles2023-09-3004718285ns5:ComputerEquipment2023-09-3004718285ns5:LeasedAssetsHeldAsLessee2023-10-012024-09-3004718285ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3004718285ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3004718285ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2024-09-3004718285ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2023-09-3004718285ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2024-09-3004718285ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2023-09-3004718285ns5:HirePurchaseContracts2024-09-3004718285ns5:HirePurchaseContracts2023-09-3004718285ns5:DeferredTaxation2023-09-3004718285ns5:DeferredTaxation2024-09-3004718285ns10:OrdinaryShareClass12024-09-30
REGISTERED NUMBER: 04718285 (England and Wales)








Unaudited Financial Statements

for the Year Ended 30 September 2024

for

JD Catering Equipment Rental Limited

JD Catering Equipment Rental Limited (Registered number: 04718285)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JD Catering Equipment Rental Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: J S Davis
Mrs D P Davis





SECRETARY: Mrs D P Davis





REGISTERED OFFICE: Unit 2b, Stevens Yard
Ox Drove
Picket Piece
Andover
Hampshire
SP11 6ND





REGISTERED NUMBER: 04718285 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

JD Catering Equipment Rental Limited (Registered number: 04718285)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 117,004 110,543

CURRENT ASSETS
Stocks 250 250
Debtors 5 26,589 15,626
Cash at bank 24,042 15,077
50,881 30,953
CREDITORS
Amounts falling due within one year 6 124,978 84,963
NET CURRENT LIABILITIES (74,097 ) (54,010 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,907

56,533

CREDITORS
Amounts falling due after more than one
year

7

(14,934

)

(32,483

)

PROVISIONS FOR LIABILITIES 10 (27,650 ) (22,625 )
NET ASSETS 323 1,425

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 223 1,325
SHAREHOLDERS' FUNDS 323 1,425

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

JD Catering Equipment Rental Limited (Registered number: 04718285)

Balance Sheet - continued
30 September 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2024 and were signed on its behalf by:





J S Davis - Director


JD Catering Equipment Rental Limited (Registered number: 04718285)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

JD Catering Equipment Rental Limited is a private company, limited by shares , registered in England and Wales. 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


JD Catering Equipment Rental Limited (Registered number: 04718285)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 245,757 1,668 47,141 5,207 299,773
Additions 25,232 - - 3,360 28,592
At 30 September 2024 270,989 1,668 47,141 8,567 328,365
DEPRECIATION
At 1 October 2023 167,974 1,385 15,937 3,934 189,230
Charge for year 19,161 71 1,740 1,159 22,131
At 30 September 2024 187,135 1,456 17,677 5,093 211,361
NET BOOK VALUE
At 30 September 2024 83,854 212 29,464 3,474 117,004
At 30 September 2023 77,783 283 31,204 1,273 110,543

The obligations under hire purchase agreements are secured against the items of plant and machinery to which they relate that have a carrying value of £26,100 (2023 - £27,840).

JD Catering Equipment Rental Limited (Registered number: 04718285)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 17,818 13,850
Other debtors 8,771 1,776
26,589 15,626

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts (see note 8) 7,549 7,549
Trade creditors 14,239 9,203
Taxation and social security 81,458 50,970
Other creditors 21,732 17,241
124,978 84,963

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts (see note 8) 6,601 14,150
Other creditors 8,333 18,333
14,934 32,483

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

30.9.24 30.9.23
£    £   
Net obligations repayable:
Within one year 7,549 7,549
Between one and five years 6,601 14,150
14,150 21,699

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Hire purchase contracts 14,150 21,699

10. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 27,650 22,625

JD Catering Equipment Rental Limited (Registered number: 04718285)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2023 22,625
Accelerated capital allowances 5,025
Balance at 30 September 2024 27,650

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100