IRIS Accounts Production v24.3.2.46 04926177 Board of Directors Board of Directors 1.10.23 30.9.24 30.9.24 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049261772023-09-30049261772024-09-30049261772023-10-012024-09-30049261772022-09-30049261772022-10-012023-09-30049261772023-09-3004926177ns15:EnglandWales2023-10-012024-09-3004926177ns14:PoundSterling2023-10-012024-09-3004926177ns10:Director12023-10-012024-09-3004926177ns10:Director22023-10-012024-09-3004926177ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3004926177ns10:SmallEntities2023-10-012024-09-3004926177ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3004926177ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3004926177ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3004926177ns10:FullAccounts2023-10-012024-09-3004926177ns10:OrdinaryShareClass12023-10-012024-09-3004926177ns10:OrdinaryShareClass22023-10-012024-09-3004926177ns10:Director32023-10-012024-09-3004926177ns10:Director42023-10-012024-09-3004926177ns10:Director52023-10-012024-09-3004926177ns10:CompanySecretary12023-10-012024-09-3004926177ns10:RegisteredOffice2023-10-012024-09-3004926177ns5:CurrentFinancialInstruments2024-09-3004926177ns5:CurrentFinancialInstruments2023-09-3004926177ns5:Non-currentFinancialInstruments2024-09-3004926177ns5:Non-currentFinancialInstruments2023-09-3004926177ns5:ShareCapital2024-09-3004926177ns5:ShareCapital2023-09-3004926177ns5:RetainedEarningsAccumulatedLosses2024-09-3004926177ns5:RetainedEarningsAccumulatedLosses2023-09-3004926177ns5:LongLeaseholdAssetsns5:LandBuildings2023-10-012024-09-3004926177ns5:PlantMachinery2023-10-012024-09-3004926177ns5:MotorVehicles2023-10-012024-09-3004926177ns5:LongLeaseholdAssetsns5:LandBuildings2023-09-3004926177ns5:LeaseholdImprovements2023-09-3004926177ns5:PlantMachinery2023-09-3004926177ns5:MotorVehicles2023-09-3004926177ns5:LeaseholdImprovements2023-10-012024-09-3004926177ns5:LongLeaseholdAssetsns5:LandBuildings2024-09-3004926177ns5:LeaseholdImprovements2024-09-3004926177ns5:PlantMachinery2024-09-3004926177ns5:MotorVehicles2024-09-3004926177ns5:LongLeaseholdAssetsns5:LandBuildings2023-09-3004926177ns5:LeaseholdImprovements2023-09-3004926177ns5:PlantMachinery2023-09-3004926177ns5:MotorVehicles2023-09-3004926177ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3004926177ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3004926177ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-09-3004926177ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-09-3004926177ns5:AcceleratedTaxDepreciationDeferredTax2024-09-3004926177ns5:AcceleratedTaxDepreciationDeferredTax2023-09-3004926177ns5:DeferredTaxation2023-09-3004926177ns5:DeferredTaxation2023-10-012024-09-3004926177ns5:DeferredTaxation2024-09-3004926177ns10:OrdinaryShareClass12024-09-3004926177ns10:OrdinaryShareClass22024-09-30
REGISTERED NUMBER: 04926177 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th September 2024

for

J S C ROTATIONAL LIMITED

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

Contents of the Financial Statements
for the Year Ended 30th September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J S C ROTATIONAL LIMITED

Company Information
for the Year Ended 30th September 2024







DIRECTORS: Mrs K Drinkwater
Mr M Drinkwater
Mr J Drinkwater
Mr A Oliver
Mr O Graham





SECRETARY: Mrs K Drinkwater





REGISTERED OFFICE: Unit 1
Little Bouts Farm
Bouts Lane
Inkberrow
Worcestershire
WR7 4HW





REGISTERED NUMBER: 04926177 (England and Wales)





ACCOUNTANTS: Hayward Wright Ltd
4 Clews Road
Redditch
Worcestershire
B98 7ST

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

Balance Sheet
30th September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 351,114 313,996

CURRENT ASSETS
Stocks 5 194,179 250,913
Debtors 6 480,344 560,102
Cash at bank and in hand 693,409 388,317
1,367,932 1,199,332
CREDITORS
Amounts falling due within one year 7 570,207 592,985
NET CURRENT ASSETS 797,725 606,347
TOTAL ASSETS LESS CURRENT LIABILITIES 1,148,839 920,343

CREDITORS
Amounts falling due after more than one
year

8

-

(16,666

)

PROVISIONS FOR LIABILITIES 10 (58,298 ) (50,643 )
NET ASSETS 1,090,541 853,034

CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Retained earnings 1,089,541 852,034
SHAREHOLDERS' FUNDS 1,090,541 853,034

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

Balance Sheet - continued
30th September 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th January 2025 and were signed on its behalf by:




Mr M Drinkwater - Director



Mrs K Drinkwater - Director


J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

Notes to the Financial Statements
for the Year Ended 30th September 2024


1. STATUTORY INFORMATION

J S C Rotational 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. 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.
Long leasehold - 4% Straight Line
Plant and machinery - 15% on cost
Motor vehicles - 25% on cost

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 Statement of Income and Retained Earnings, 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.

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2023 - 28 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and Motor
leasehold property machinery vehicles Totals
£    £    £    £    £   
COST
At 1st October 2023 77,753 177,531 591,268 136,057 982,609
Additions - 18,276 42,198 33,619 94,093
At 30th September 2024 77,753 195,807 633,466 169,676 1,076,702
DEPRECIATION
At 1st October 2023 44,008 25,753 520,941 77,911 668,613
Charge for year 3,229 7,832 18,028 27,886 56,975
At 30th September 2024 47,237 33,585 538,969 105,797 725,588
NET BOOK VALUE
At 30th September 2024 30,516 162,222 94,497 63,879 351,114
At 30th September 2023 33,745 151,778 70,327 58,146 313,996

5. STOCKS
2024 2023
£    £   
Stocks 194,179 250,913

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 223,445 303,509
Other debtors 222,240 237,000
Prepayments 34,659 19,593
480,344 560,102

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) 16,666 22,222
Hire purchase contracts 37,386 51,992
Trade creditors 151,264 259,302
Tax 105,766 72,923
Social security and other taxes 16,074 14,279
VAT 138,716 110,838
Other creditors 5,239 3,114
Net wages 55,211 43,574
Directors' loan accounts 200 492
Deferred income 12,354 -
Accrued expenses 31,331 14,249
570,207 592,985

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 9) - 16,666

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 16,666 22,222

Amounts falling due between one and two years:
Bank loans - 1-2 years - 16,666

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 58,298 50,643

Deferred
tax
£   
Balance at 1st October 2023 50,643
Provided during year 7,655
Balance at 30th September 2024 58,298

J S C ROTATIONAL LIMITED (REGISTERED NUMBER: 04926177)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024


11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
950 Ordinary A 1 950 950
50 Ordinary B 1 50 50
1,000 1,000