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REGISTERED NUMBER: 03768027 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2024

FOR

A & J SERVICES (SOUTHERN) LIMITED

A & J SERVICES (SOUTHERN) LIMITED (REGISTERED NUMBER: 03768027)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A & J SERVICES (SOUTHERN) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTOR: J R Smith





REGISTERED OFFICE: 2 The Links
HERNE BAY
Kent
CT6 7GQ





BUSINESS ADDRESS: Unit 31
Joseph Wilson Industrial Estate
Millstrood Road
WHITSTABLE
Kent
CT5 3PS





REGISTERED NUMBER: 03768027 (England and Wales)





ACCOUNTANTS: McCabe Ford Williams
Chartered Accountants
2 The Links
HERNE BAY
Kent
CT6 7GQ

A & J SERVICES (SOUTHERN) LIMITED (REGISTERED NUMBER: 03768027)

BALANCE SHEET
31ST MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 23,475 55,093

CURRENT ASSETS
Stocks 40,000 14,919
Debtors 6 91,325 117,162
Cash at bank 63,405 190,582
194,730 322,663
CREDITORS
Amounts falling due within one year 7 44,766 69,249
NET CURRENT ASSETS 149,964 253,414
TOTAL ASSETS LESS CURRENT
LIABILITIES

173,439

308,507

PROVISIONS FOR LIABILITIES 4,461 8,633
NET ASSETS 168,978 299,874

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 168,878 299,774
SHAREHOLDERS' FUNDS 168,978 299,874

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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 20th November 2024 and were signed by:





J R Smith - Director


A & J SERVICES (SOUTHERN) LIMITED (REGISTERED NUMBER: 03768027)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024

1. STATUTORY INFORMATION

A & J Services (Southern) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 a straight line basis
Motor vehicles - 25% on reducing balance
Office equipment - 15% 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.

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

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.

A & J SERVICES (SOUTHERN) LIMITED (REGISTERED NUMBER: 03768027)

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

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Office
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st June 2023 45,554 395 150,724 5,656 202,329
Disposals (24,740 ) - (62,334 ) - (87,074 )
At 31st May 2024 20,814 395 88,390 5,656 115,255
DEPRECIATION
At 1st June 2023 37,238 296 105,622 4,080 147,236
Charge for year 2,117 33 10,255 243 12,648
Eliminated on disposal (19,936 ) - (48,168 ) - (68,104 )
At 31st May 2024 19,419 329 67,709 4,323 91,780
NET BOOK VALUE
At 31st May 2024 1,395 66 20,681 1,333 23,475
At 31st May 2023 8,316 99 45,102 1,576 55,093

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 84,497 111,532
Other debtors 6,828 5,630
91,325 117,162

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 12,294
Trade creditors 28,890 15,435
Taxation and social security 3,372 19,009
Other creditors 12,504 22,511
44,766 69,249

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdraft - 12,294

The bank has a fixed and floating charge over all the company`s assets, and also holds personal guarantees for £80,000 from the Directors.

A & J SERVICES (SOUTHERN) LIMITED (REGISTERED NUMBER: 03768027)

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

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
40 A Ordinary £1 40 40
40 B Ordinary £1 40 40
10 C Ordinary £1 10 10
10 D Ordinary £1 10 10
100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Directors loans are interest free and repayable on demand.

11. RELATED PARTY DISCLOSURES

The company's directors jointly own the premises from which the company operates, and received £13,800 in rent from the company during the year (2023 - £13,800).