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Registered number: 09635283
YJ Express Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09635283
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 90,000 90,000
Tangible Assets 5 (1,585 ) 2,095
88,415 92,095
CURRENT ASSETS
Stocks 6 22,500 20,000
Cash at bank and in hand 87,838 60,514
110,338 80,514
Creditors: Amounts Falling Due Within One Year 7 (48,761 ) (43,290 )
NET CURRENT ASSETS (LIABILITIES) 61,577 37,224
TOTAL ASSETS LESS CURRENT LIABILITIES 149,992 129,319
Creditors: Amounts Falling Due After More Than One Year 8 (49,058 ) (39,318 )
NET ASSETS 100,934 90,001
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 99,934 89,001
SHAREHOLDERS' FUNDS 100,934 90,001
Page 1
Page 2
For the year ending 30 June 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Yogesh Banupria Jayasundera
Director
5 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
YJ Express Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09635283 . The registered office is 35 Searby Road, Scunthorpe, DN17 2JU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the total sales made during the period excluding value added tax.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20%
Fixtures & Fittings 20%
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. Taxation
Taxation for the period 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.

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 period 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 9 7 (2023: 7)
7 7
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4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 90,000
As at 30 June 2024 90,000
Net Book Value
As at 30 June 2024 90,000
As at 1 July 2023 90,000
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2023 18,402 35,037 53,439
As at 30 June 2024 18,402 35,037 53,439
Depreciation
As at 1 July 2023 18,400 32,944 51,344
Provided during the period 3,680 - 3,680
As at 30 June 2024 22,080 32,944 55,024
Net Book Value
As at 30 June 2024 (3,678 ) 2,093 (1,585 )
As at 1 July 2023 2 2,093 2,095
6. Stocks
2024 2023
£ £
Stock 22,500 -
Materials - 20,000
22,500 20,000
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,936 7,461
Corporation tax 8,119 8,027
Other taxes and social security 561 245
VAT 6,400 6,610
Net wages 5,455 5,209
Lottery 290 738
Pension 20,000 15,000
48,761 43,290
Page 4
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
BBL 22,240 32,500
Directors loan account 26,818 6,818
49,058 39,318
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5