1 June 2023 false No description of principal activity Taxfiler 2024.6 SC231671business:PrivateLimitedCompanyLtd2023-06-012024-05-31 SC2316712023-05-31 SC2316712023-06-012024-05-31 SC231671business:AuditExemptWithAccountantsReport2023-06-012024-05-31 SC231671business:FilletedAccounts2023-06-012024-05-31 SC2316712024-05-31 SC231671business:Director12023-06-012024-05-31 SC231671business:Director22023-06-012024-05-31 SC231671business:Director32023-06-012024-05-31 SC231671business:RegisteredOffice2023-06-012024-05-31 SC2316712023-05-31 SC231671core:WithinOneYear2024-05-31 SC231671core:WithinOneYear2023-05-31 SC231671core:AfterOneYear2024-05-31 SC231671core:AfterOneYear2023-05-31 SC231671core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 SC231671core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC231671core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 SC231671core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC231671core:PreviouslyStatedAmount2024-05-31 SC231671core:PreviouslyStatedAmount2023-05-31 SC231671business:SmallEntities2023-06-012024-05-31 SC231671countries:Scotland2023-06-012024-05-31 SC231671core:MotorVehicles2023-06-012024-05-31 SC231671core:FurnitureFittings2023-06-012024-05-31 SC231671core:ComputerEquipment2023-06-012024-05-31 SC231671core:MotorVehicles2023-05-31 SC231671core:FurnitureFittings2023-05-31 SC231671core:ComputerEquipment2023-05-31 SC231671core:MotorVehicles2024-05-31 SC231671core:FurnitureFittings2024-05-31 SC231671core:ComputerEquipment2024-05-31 SC2316712022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC231671 (Scotland)
JHL Communications Limited Unaudited accounts for the year ended 31 May 2024
JHL Communications Limited Unaudited accounts Contents
Page
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JHL Communications Limited Company Information for the year ended 31 May 2024
Directors
Martin Comiskey John Hendry John Howie Livingstone
Company Number
SC231671 (Scotland)
Registered Office
2 WOODSIDE PLACE WOODSIDE PLACE GLASGOW G3 7QF SCOTLAND
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
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JHL Communications Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
141,975 
176,954 
Current assets
Inventories
28,920 
24,457 
Debtors
1,306,940 
1,279,474 
Cash at bank and in hand
131,208 
89,354 
1,467,068 
1,393,285 
Creditors: amounts falling due within one year
(718,552)
(558,901)
Net current assets
748,516 
834,384 
Total assets less current liabilities
890,491 
1,011,338 
Creditors: amounts falling due after more than one year
(21,208)
(31,052)
Provisions for liabilities
Deferred tax
(35,493)
(44,238)
Net assets
833,790 
936,048 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
833,788 
936,046 
Shareholders' funds
833,790 
936,048 
For the year ending 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 February 2025 and were signed on its behalf by
Martin Comiskey Director Company Registration No. SC231671
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JHL Communications Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
JHL Communications Limited is a private company, limited by shares, registered in Scotland, registration number SC231671. The registered office is 2 WOODSIDE PLACE, WOODSIDE PLACE, GLASGOW, G3 7QF, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
33% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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JHL Communications Limited Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
220,866 
22,347 
45,409 
288,622 
Additions
- 
1,221 
3,990 
5,211 
Disposals
(23,995)
- 
- 
(23,995)
At 31 May 2024
196,871 
23,568 
49,399 
269,838 
Depreciation
At 1 June 2023
70,352 
13,167 
28,149 
111,668 
Charge for the year
18,571 
1,040 
7,082 
26,693 
On disposals
(10,498)
- 
- 
(10,498)
At 31 May 2024
78,425 
14,207 
35,231 
127,863 
Net book value
At 31 May 2024
118,446 
9,361 
14,168 
141,975 
At 31 May 2023
150,514 
9,180 
17,260 
176,954 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
267,377 
222,594 
Accrued income and prepayments
118,209 
87,976 
Other debtors
921,354 
968,904 
1,306,940 
1,279,474 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
35,682 
12,943 
VAT
72,639 
- 
Trade creditors
290,393 
107,976 
Taxes and social security
39,252 
80,621 
Other creditors
192,083 
331,868 
Accruals
88,503 
25,493 
718,552 
558,901 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
21,208 
31,052 
8
Average number of employees
During the year the average number of employees was 13 (2023: 13).
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