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Registered number: 11239155
James Dyer Transport Limited
Financial Statements
For The Year Ended 31 March 2024
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of James Dyer Transport Limited for the year ended 31 March 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of James Dyer Transport Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of James Dyer Transport Limited , as a body, in accordance with the terms of our engagement letter dated 13 February 2020. Our work has been undertaken solely to prepare for your approval the accounts of James Dyer Transport Limited and state those matters that we have agreed to state to the director of James Dyer Transport Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than James Dyer Transport Limited and its director as a body for our work or for this report.
It is your duty to ensure that James Dyer Transport Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of James Dyer Transport Limited . You consider that James Dyer Transport Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of James Dyer Transport Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
31st January 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 11239155
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 394,832 198,045
394,832 198,045
CURRENT ASSETS
Debtors 5 73,670 35,649
Cash at bank and in hand 3,418 -
77,088 35,649
Creditors: Amounts Falling Due Within One Year 6 (188,061 ) (167,093 )
NET CURRENT ASSETS (LIABILITIES) (110,973 ) (131,444 )
TOTAL ASSETS LESS CURRENT LIABILITIES 283,859 66,601
Creditors: Amounts Falling Due After More Than One Year 7 (312,081 ) (169,136 )
NET LIABILITIES (28,222 ) (102,535 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (28,232 ) (102,545 )
SHAREHOLDERS' FUNDS (28,222) (102,535)
Page 2
Page 3
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board
Mr James Dyer
Director
31st January 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
James Dyer Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11239155 . The registered office is Woodside Works Stow Road, Andoversford, Cheltenham, GL54 5RJ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 310,040 10,480 1,537 322,057
Additions 260,990 - - 260,990
Disposals (4,000 ) - - (4,000 )
As at 31 March 2024 567,030 10,480 1,537 579,047
Depreciation
As at 1 April 2023 118,006 5,115 891 124,012
Provided during the period 59,485 1,341 161 60,987
Disposals (784 ) - - (784 )
As at 31 March 2024 176,707 6,456 1,052 184,215
Net Book Value
As at 31 March 2024 390,323 4,024 485 394,832
As at 1 April 2023 192,034 5,365 646 198,045
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 68,928 31,620
Prepayments and accrued income 4,742 4,029
73,670 35,649
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 12,498 10,216
Bank loans and overdrafts 103,892 69,525
Other taxes and social security 9,369 4,014
VAT 6,285 232
Net wages 3,125 -
Other creditors - 4,800
Director's loan account 52,892 78,306
188,061 167,093
Page 5
Page 6
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 312,081 169,136
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 6