Johnson Distribution Services Ltd Filleted Accounts Cover
Johnson Distribution Services Ltd
Company No. SC337794
Information for Filing with The Registrar
31 May 2024
Johnson Distribution Services Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 31 May 2024.
Principal activities
The principal activity of the company during the year under review was unlicensed carrier.
Director
The Director who served at any time during the year was as follows:
C. Logue
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
C. Logue
Director
24 January 2025
Johnson Distribution Services Ltd Balance Sheet Registrar
at
31 May 2024
Company No.
SC337794
Notes
2024
2023
£
£
Fixed assets
Intangible assets
4
35,00043,750
Tangible assets
5
47,69627,411
82,69671,161
Current assets
Debtors
6
76,51077,108
Cash at bank and in hand
9,75035,552
86,260112,660
Creditors: Amount falling due within one year
7
(22,877)
(13,167)
Net current assets
63,38399,493
Total assets less current liabilities
146,079170,654
Creditors: Amounts falling due after more than one year
8
(12,329)
(20,676)
Net assets
133,750149,978
Capital and reserves
Called up share capital
11
Profit and loss account
10
133,749149,977
Total equity
133,750149,978
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 May 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 24 January 2025 and signed on its behalf by:
C. Logue
Director
24 January 2025
Johnson Distribution Services Ltd Notes to the Accounts Registrar
for the year ended 31 May 2024
1
General information
Johnson Distribution Services Ltd is a private company limited by shares and incorporated in Scotland.
Its registered number is: SC337794
Its registered office is:
3 Queen Street
Edinburgh
Scotland
EH2 1JE
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
32
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 June 2023
166,250166,250
At 31 May 2024
166,250166,250
Amortisation and impairment
At 1 June 2023
122,500122,500
Charge for the year
8,7508,750
At 31 May 2024
131,250131,250
Net book values
At 31 May 2024
35,00035,000
At 31 May 2023
43,75043,750
5
Tangible fixed assets
Plant and machinery
Motor vehicles
Total
£
£
£
Cost or revaluation
At 1 June 2023
8,873118,148127,021
Additions
-50,18350,183
Disposals
-
(31,595)
(31,595)
At 31 May 2024
8,873136,736145,609
Depreciation
At 1 June 2023
8,23191,37999,610
Charge for the year
16015,42615,586
Disposals
-
(17,283)
(17,283)
At 31 May 2024
8,39189,52297,913
Net book values
At 31 May 2024
48247,21447,696
At 31 May 2023
642
26,769
27,411
6
Debtors
2024
2023
£
£
VAT recoverable
80678
Other debtors
76,43076,430
76,51077,108
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
9,63710,926
Trade creditors
183-
Taxes and social security
3,700
2,242
Loans from directors
9,227-
Other creditors
129-
Accruals and deferred income
1
(1)
22,87713,167
8
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
12,32920,676
12,32920,676
9
Share Capital
1 ordinary share fully paid at £1 per share.
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
11
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
-
8,756
-
8,756
Dividends by type:
Equity dividends
-8,756
-
8,756
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