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Registered Number: 08739266
England and Wales

 

 

 

J&B DRIVERS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
Director LESZEK JEDRUSZAK
Registered Number 08739266
Registered Office 45 MASTERTON ROAD
STAMFORD
PE9 1SN
Accountants AGNIK ACCOUNTING LTD
228a lincoln road
Peterborough
PE1 2NE
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 July 2024.
Principal activities
Principal activity of the company during the financial year was fright transport by road operation.
Directors
The directors who served the company throughout the year were as follows:
LESZEK JEDRUSZAK
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
LESZEK JEDRUSZAK
Director

Date approved: 27 January 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
AGNIK ACCOUNTING LTD
31 July 2024



....................................................
AGNIK ACCOUNTING LTD
228a lincoln road
Peterborough
PE1 2NE
27 January 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 292,825    367,664 
292,825    367,664 
Current assets      
Debtors 4 3,000    16,425 
Cash at bank and in hand 66,353    122,305 
69,353    138,730 
Creditors: amount falling due within one year 5 (67,665)   (84,353)
Net current assets 1,688    54,377 
 
Total assets less current liabilities 294,513    422,041 
Creditors: amount falling due after more than one year 6 (59,152)   (60,821)
Net assets 235,361    361,220 
 

Capital and reserves
     
Called up share capital 53,371    53,371 
Profit and loss account 181,990    307,849 
Shareholders' funds 235,361    361,220 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 27 January 2025 and were signed on its behalf by:


-------------------------------
LESZEK JEDRUSZAK
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 August 2022 66,346  430,542  496,888 
Profit for the year (45,693) (45,693)
Total comprehensive income for the year (45,693) (45,693)
Dividends (77,000) (77,000)
Other equity share capital (12,975) (12,975)
Total investments by and distributions to owners (12,975) (77,000) (89,975)
At 31 July 2023 53,371  307,849  361,220 
At 01 August 2023 53,371  307,015  360,386 
Profit for the year (90,525) (90,525)
Total comprehensive income for the year (90,525) (90,525)
Dividends (34,500) (34,500)
Total investments by and distributions to owners (34,500) (34,500)
At 31 July 2024 53,371  181,990  235,361 
5
General Information
J&B DRIVERS LTD is a private company, limited by shares, registered in England and Wales, registration number 08739266, registration address 45 MASTERTON ROAD, STAMFORD, PE9 1SN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Straight Line over 5 years and Reduced Balance 25%
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 August 2023 562,471    19,200    581,671 
Additions 51,000      51,000 
Disposals (53,000)     (53,000)
At 31 July 2024 560,471    19,200    579,671 
Depreciation
At 01 August 2023 211,610    2,397    214,007 
Charge for year 103,534    2,901    106,435 
On disposals (33,596)     (33,596)
At 31 July 2024 281,548    5,298    286,846 
Net book values
Closing balance as at 31 July 2024 278,923    13,902    292,825 
Opening balance as at 01 August 2023 350,861    16,803    367,664 

The net book value of Plant and Machinery includes £ 90,349 (2023 £91,663) in respect of assets leased under finance leases or hire purchase contracts.

4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Deposits paid 3,000    6,000 
Corporation Tax   9,477 
Directors' Current Accounts   948 
3,000    16,425 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
D KLOS LOAN (4,170)  
PAYE & Social Security 14,321    19,821 
Other Creditors (1)   (1)
Wages & Salaries Control Account (509)   685 
VAT 58,024    63,848 
67,665    84,353 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
BBL LOAN 10,203    16,575 
ADAM BOBRUK (10,000)   (10,000)
LESZEK JEDRUSZAK LOAN (5,500)  
Obligations Under HP/Financial Leases 64,449    54,246 
59,152    60,821 

6