2023-07-012024-06-302024-06-30false06926463Jays Services (South West) 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Jays Services (South West) Limited

Registered Number
06926463
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

Jays Services (South West) Limited
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

Sully, Rodney

Registered Address

1 Park Gardens
Yeovil
BA20 1DW

Registered Number

06926463 (England and Wales)
Jays Services (South West) Limited
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets48,19411,102
8,19411,102
Current assets
Debtors51,9811,977
Cash at bank and on hand3,6203,750
5,6015,727
Creditors amounts falling due within one year6(42,054)(43,110)
Net current assets (liabilities)(36,453)(37,383)
Total assets less current liabilities(28,259)(26,281)
Net assets(28,259)(26,281)
Capital and reserves
Called up share capital100100
Profit and loss account(28,359)(26,381)
Shareholders' funds(28,259)(26,281)
The financial statements were approved and authorised for issue by the Director on 18 March 2025, and are signed on its behalf by:
Sully, Rodney
Director
Registered Company No. 06926463
Jays Services (South West) Limited
Notes to the Financial Statements
for the year ended 30 June 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, was amortised over its estimated useful life of four years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery15-
Vehicles25-
Office Equipment-3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year12
3.Intangible assets

Total

£
Cost or valuation
At 01 July 238,000
At 30 June 248,000
Amortisation and impairment
At 01 July 238,000
At 30 June 248,000
Net book value
At 30 June 24-
At 30 June 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 2348,708
At 30 June 2448,708
Depreciation and impairment
At 01 July 2337,606
Charge for year2,908
At 30 June 2440,515
Net book value
At 30 June 248,194
At 30 June 2311,102
5.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income1,9811,977
Total1,9811,977
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.
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security-273
Finance lease and HP contracts-641
Other creditors41,38041,550
Accrued liabilities and deferred income674646
Total42,05443,110
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.