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REGISTERED NUMBER: 09003607 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30th June 2024

for

J D L Convenience Co Ltd

J D L Convenience Co Ltd (Registered number: 09003607)






Contents of the Financial Statements
for the Year Ended 30th June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J D L Convenience Co Ltd

Company Information
for the Year Ended 30th June 2024







DIRECTOR: Miss J Lyall





REGISTERED OFFICE: Permanent House
1 Dundas Street
Huddersfield
HD1 2EX





REGISTERED NUMBER: 09003607 (England and Wales)

J D L Convenience Co Ltd (Registered number: 09003607)

Balance Sheet
30th June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 152,403 185,642
Tangible assets 5 431,944 444,981
584,347 630,623

CURRENT ASSETS
Stocks 80,744 100,000
Debtors 6 - 12
Cash at bank and in hand 164,478 144,254
245,222 244,266
CREDITORS
Amounts falling due within one year 7 203,014 200,187
NET CURRENT ASSETS 42,208 44,079
TOTAL ASSETS LESS CURRENT
LIABILITIES

626,555

674,702

CREDITORS
Amounts falling due after more than one
year

8

(392,032

)

(472,045

)

PROVISIONS FOR LIABILITIES (3,077 ) (8,319 )
NET ASSETS 231,446 194,338

CAPITAL AND RESERVES
Called up share capital 10 5 5
Retained earnings 231,441 194,333
SHAREHOLDERS' FUNDS 231,446 194,338

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

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

The director acknowledges her 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.

J D L Convenience Co Ltd (Registered number: 09003607)

Balance Sheet - continued
30th June 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 director and authorised for issue on 20th March 2025 and were signed by:





Miss J Lyall - Director


J D L Convenience Co Ltd (Registered number: 09003607)

Notes to the Financial Statements
for the Year Ended 30th June 2024

1. STATUTORY INFORMATION

J D L Convenience Co 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a businesses is amortised evenly over its estimated useful life of 10 years from the date of acquisition.

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 provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Not Depreciated
Long leasehold - Amortised over Period of the Lease
Fixtures and fittings - 10% Straight Line Basis
Computer equipment - 33.3% Straight Line Basis

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statements if financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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.


J D L Convenience Co Ltd (Registered number: 09003607)

Notes to the Financial Statements - continued
for the Year Ended 30th June 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 22 (2023 - 22 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st July 2023
and 30th June 2024 406,368
AMORTISATION
At 1st July 2023 220,726
Charge for year 33,239
At 30th June 2024 253,965
NET BOOK VALUE
At 30th June 2024 152,403
At 30th June 2023 185,642

J D L Convenience Co Ltd (Registered number: 09003607)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st July 2023 417,754 158,420 576,174
Additions - 3,160 3,160
At 30th June 2024 417,754 161,580 579,334
DEPRECIATION
At 1st July 2023 - 131,193 131,193
Charge for year - 16,197 16,197
At 30th June 2024 - 147,390 147,390
NET BOOK VALUE
At 30th June 2024 417,754 14,190 431,944
At 30th June 2023 417,754 27,227 444,981

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors - 12

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 13,701 12,830
Trade creditors 137,875 136,822
Taxation and social security 35,285 37,062
Other creditors 16,153 13,473
203,014 200,187

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 258,608 272,309
Other creditors 133,424 199,736
392,032 472,045

9. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Bank loans 272,309 285,139

J D L Convenience Co Ltd (Registered number: 09003607)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
5 Ordinary £1 5 5