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REGISTERED NUMBER: 01984665 (England and Wales)















Financial Statements for the Year Ended 31 May 2024

for

Joanda Services Limited

Joanda Services Limited (Registered number: 01984665)

Contents of the Financial Statements
for the Year Ended 31 May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Joanda Services Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: P P Petersen
P W E Claxton
L G Jessop





SECRETARY: P P Petersen





REGISTERED OFFICE: 238 Station Road
Addlestone
Surrey
KT15 2PS





REGISTERED NUMBER: 01984665 (England and Wales)





ACCOUNTANTS: CSL Partnership Limited
Chartered Certified Accountants
238 Station Road
Addlestone
Surrey
KT15 2PS

Joanda Services Limited (Registered number: 01984665)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 32,547 41,162
32,547 41,162

CURRENT ASSETS
Inventories 6 7,900 9,876
Debtors 7 50,107 22,444
Cash at bank and in hand 180,753 199,168
238,760 231,488
CREDITORS
Amounts falling due within one year 8 (106,820 ) (108,859 )
NET CURRENT ASSETS 131,940 122,629
TOTAL ASSETS LESS CURRENT LIABILITIES 164,487 163,791

PROVISIONS FOR LIABILITIES (5,925 ) (7,940 )
NET ASSETS 158,562 155,851

CAPITAL AND RESERVES
Called up share capital 107 107
Retained earnings 158,455 155,744
SHAREHOLDERS' FUNDS 158,562 155,851

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Joanda Services Limited (Registered number: 01984665)

Balance Sheet - continued
31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2025 and were signed on its behalf by:





P P Petersen - Director


Joanda Services Limited (Registered number: 01984665)

Notes to the Financial Statements
for the Year Ended 31 May 2024


1. STATUTORY INFORMATION

Joanda Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Revenue
Revenue is measured at fair value and represents revenues receivable under contracts net of value added tax. Where contractual obligations have been partially performed at the balance sheet date, revenue is recognised to the extent that the company has obtained the right to consideration through its performance.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over their estimated useful lives as follows:

Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the income statement

Inventories
Inventories 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 Income Statement, 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.


Joanda Services Limited (Registered number: 01984665)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024


2. ACCOUNTING POLICIES - continued
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.

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 20 (2023 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 29,000
AMORTISATION
At 1 June 2023
and 31 May 2024 29,000
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

Joanda Services Limited (Registered number: 01984665)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024


5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 227,476 10,000 237,476
DEPRECIATION
At 1 June 2023 194,022 2,292 196,314
Charge for year 6,691 1,924 8,615
At 31 May 2024 200,713 4,216 204,929
NET BOOK VALUE
At 31 May 2024 26,763 5,784 32,547
At 31 May 2023 33,454 7,708 41,162

6. INVENTORIES
31.5.24 31.5.23
£    £   
Stocks 7,900 9,876

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 182 1,901
Other debtors 13,000 13,000
Directors' current accounts 28,804 -
Prepayments 8,121 7,543
50,107 22,444

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 19,699 33,768
Amounts owed to group undertakings 38,202 38,204
Tax 19,717 13,429
Social security and other taxes 3,656 2,023
VAT 19,639 14,256
Other creditors 647 301
Directors' current accounts - 596
Accrued expenses 5,260 6,282
106,820 108,859

Joanda Services Limited (Registered number: 01984665)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024


9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.5.24 31.5.23
£    £   
Within one year 53,305 51,915
Between one and five years 35,653 86,873
88,958 138,788

10. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Coshell Limited registered office at 238 Station Road, Addlestone, Surrey KT15 2PS.