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REGISTERED NUMBER: 11549770 (England and Wales)














JDT TUNING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






JDT TUNING LTD (REGISTERED NUMBER: 11549770)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


JDT TUNING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: J Haydon





REGISTERED OFFICE: High View
Tenterden Road
Cranbrook
Kent
TN17 4JL





REGISTERED NUMBER: 11549770 (England and Wales)





ACCOUNTANTS: Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG

JDT TUNING LTD (REGISTERED NUMBER: 11549770)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,807 4,020

CURRENT ASSETS
Stocks 400 400
Debtors 5 1,110 1,318
Cash at bank 3,393 1,091
4,903 2,809
CREDITORS
Amounts falling due within one year 6 15,839 18,113
NET CURRENT LIABILITIES (10,936 ) (15,304 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(8,129

)

(11,284

)

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (8,229 ) (11,384 )
SHAREHOLDERS' FUNDS (8,129 ) (11,284 )

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

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

The director acknowledges his 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.

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 director and authorised for issue on 6 March 2025 and were signed by:





J Haydon - Director


JDT TUNING LTD (REGISTERED NUMBER: 11549770)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

JDT Tuning Ltd 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.

The director believes it is appropriate to prepare the financial statements on a going concern basis as the company will continue in operational existence for the foreseeable future and is anticipated to return profits in future years. In the meantime, the company will be financially supported by its director.

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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

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 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.

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.

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.

JDT TUNING LTD (REGISTERED NUMBER: 11549770)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 11,611 4,780 1,200 420 18,011
Disposals - - (1,200 ) - (1,200 )
At 30 September 2024 11,611 4,780 - 420 16,811
DEPRECIATION
At 1 October 2023 8,971 3,677 923 420 13,991
Charge for year 660 276 - - 936
Eliminated on disposal - - (923 ) - (923 )
At 30 September 2024 9,631 3,953 - 420 14,004
NET BOOK VALUE
At 30 September 2024 1,980 827 - - 2,807
At 30 September 2023 2,640 1,103 277 - 4,020

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,110 1,318

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 2,881 4,576
Other creditors 12,958 13,537
15,839 18,113

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

8. RELATED PARTY DISCLOSURES

There is an amount due to the director at the year end of £11,864 (2023 - £12,325). The amount is interest free and there are no terms for repayment. This amount is included in other creditors.