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Registered number: 09318246
JTP Rail Ltd
Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 09318246
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,034 1,539
1,034 1,539
CURRENT ASSETS
Debtors 5 572 -
Cash at bank and in hand 9,795 49,834
10,367 49,834
Creditors: Amounts Falling Due Within One Year 6 (8,889 ) (6,178 )
NET CURRENT ASSETS (LIABILITIES) 1,478 43,656
TOTAL ASSETS LESS CURRENT LIABILITIES 2,512 45,195
NET ASSETS 2,512 45,195
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 2,412 45,095
SHAREHOLDERS' FUNDS 2,512 45,195
Page 1
Page 2
For the year ending 30 November 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Allan Jones
Director
23/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JTP Rail Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09318246 . The registered office is 33 Heron Way, Mickleover, Derby, Derbyshire, DE3 9XA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on Reducing Balance
Fixtures & Fittings 25% on Reducing Balance
Computer Equipment 33% on Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 160 199 4,497 4,856
As at 30 November 2024 160 199 4,497 4,856
Depreciation
As at 1 December 2023 94 199 3,024 3,317
Provided during the period 14 - 491 505
As at 30 November 2024 108 199 3,515 3,822
Net Book Value
As at 30 November 2024 52 - 982 1,034
As at 1 December 2023 66 - 1,473 1,539
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 572 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 8,889 5,891
Taxation and social security - 287
8,889 6,178
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4