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J B HILL MOTOR MECHANIC LTD

Registered Number
14435883
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

J B HILL MOTOR MECHANIC LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

HILL, Jeremy Bruce

Company Secretary

HARTLEY, Natalie Rachael

Registered Address

St Denys House
22 East Hill
St Austell
PL25 4TR

Registered Number

14435883 (England and Wales)
J B HILL MOTOR MECHANIC LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,9635,438
4,9635,438
Current assets
Debtors41,1363,543
Cash at bank and on hand7,1637,207
8,29910,750
Creditors amounts falling due within one year5(8,511)(4,178)
Net current assets (liabilities)(212)6,572
Total assets less current liabilities4,75112,010
Net assets4,75112,010
Capital and reserves
Called up share capital100100
Profit and loss account4,65111,910
Shareholders' funds4,75112,010
The financial statements were approved and authorised for issue by the Director on 10 February 2025, and are signed on its behalf by:
HILL, Jeremy Bruce
Director
Registered Company No. 14435883
J B HILL MOTOR MECHANIC LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Revenue from rendering of services
Revenue 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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year12
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 November 237565,7951526,703
Additions680--680
At 31 October 241,4365,7951527,383
Depreciation and impairment
At 01 November 23761,159301,265
Charge for year204927241,155
At 31 October 242802,086542,420
Net book value
At 31 October 241,1563,709984,963
At 31 October 236804,6361225,438
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-2,779
Prepayments and accrued income1,136764
Total1,1363,543
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security6,2601,904
Other creditors1,6281,653
Accrued liabilities and deferred income623621
Total8,5114,178
6.Directors advances, credits and guarantees
Included within other creditors is a balance due to the director by the company of £586 (2023: £336). This loan is non-interest bearing and is repayable at any time.