Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-3012023-05-01falseNo description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00539820 2023-05-01 2024-04-30 00539820 2022-05-01 2023-04-30 00539820 2024-04-30 00539820 2023-04-30 00539820 c:Director1 2023-05-01 2024-04-30 00539820 d:FurnitureFittings 2023-05-01 2024-04-30 00539820 d:FurnitureFittings 2024-04-30 00539820 d:FurnitureFittings 2023-04-30 00539820 d:FreeholdInvestmentProperty 2024-04-30 00539820 d:FreeholdInvestmentProperty 2023-04-30 00539820 d:CurrentFinancialInstruments 2024-04-30 00539820 d:CurrentFinancialInstruments 2023-04-30 00539820 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 00539820 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 00539820 d:ShareCapital 2024-04-30 00539820 d:ShareCapital 2023-04-30 00539820 d:RetainedEarningsAccumulatedLosses 2024-04-30 00539820 d:RetainedEarningsAccumulatedLosses 2023-04-30 00539820 c:FRS102 2023-05-01 2024-04-30 00539820 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 00539820 c:FullAccounts 2023-05-01 2024-04-30 00539820 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 00539820 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 00539820 d:AcceleratedTaxDepreciationDeferredTax 2023-04-30 00539820 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Registered number: 00539820


S.JOHN (HAULAGE) LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2024

 
S.JOHN (HAULAGE) LIMITED
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 9


 
S.JOHN (HAULAGE) LIMITED
REGISTERED NUMBER:00539820

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 5 
750,000
750,000

Current assets
  

Debtors: amounts falling due within one year
 6 
358
254

Cash at bank and in hand
 7 
1,246
8,826

  
1,604
9,080

Creditors: amounts falling due within one year
 8 
(20,095)
(16,681)

Net current liabilities
  
 
 
(18,491)
 
 
(7,601)

Total assets less current liabilities
  
731,509
742,399

Provisions for liabilities
  

Deferred tax
 10 
(12,462)
(12,462)

Net assets
  
719,047
729,937


Capital and reserves
  

Called up share capital 
  
20
20

Profit and loss account
  
719,027
729,917

  
719,047
729,937


Page 1

 
S.JOHN (HAULAGE) LIMITED
REGISTERED NUMBER:00539820
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



................................................
T A John Dein
Director
Date: 10 November 2024

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
S.JOHN (HAULAGE) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

S.John (Haulage) Limited is a company limited by shares, incorporated in England and Wales, registered number 00539820.
The registered office is Century House, The Lakes, Northampton, NN4 7HD and the principal place of business is Cauldwell Walk, Kempston, Bedford, MK42 9DT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Director has looked forward 12 months and have concluded that the Company should be able
to operate within its current cash resources for the foreseeable future and therefore believe it is
appropriate to prepare these financial statements on a going concern basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP rounded to the nearest £1.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3

 
S.JOHN (HAULAGE) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
S.JOHN (HAULAGE) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives: 

Depreciation is provided on the following basis:

Fixtures & fittings
-
25% reducing balance

 
2.7

Investment property

Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Income and Retained Earnings.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.12

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other
third parties, loans to related parties and investments in ordinary shares.

Page 5

 
S.JOHN (HAULAGE) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 1 May 2023
23,841



At 30 April 2024

23,841



Depreciation


At 1 May 2023
23,841



At 30 April 2024

23,841



Net book value



At 30 April 2024
-



At 30 April 2023
-

Page 6

 
S.JOHN (HAULAGE) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Investment property


Freehold investment property

£



Valuation


At 1 May 2023
750,000



At 30 April 2024
750,000

The 2024 valuations were made by the director, on an open market value for existing use basis.




If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been valued at £119,419.

Page 7

 
S.JOHN (HAULAGE) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Debtors

2024
2023
£
£


Prepayments and accrued income
358
254



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,246
8,826



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
9,174
7,650

Other taxation and social security
2,630
2,630

Other creditors
8,291
6,401

20,095
16,681



9.


Financial instruments

All debtors and creditors are basic financial instruments and are held at amortised cost.

Page 8

 
S.JOHN (HAULAGE) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

10.


Deferred taxation




2024


£






At beginning of year
12,462



At end of year
12,462

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Deferred tax on investment properties
12,462
12,462

 
Page 9