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Company Registration No. 09023405 (England and Wales)
J Delves Subcontract Services Limited Unaudited accounts for the year ended 31 May 2024
J Delves Subcontract Services Limited Unaudited accounts Contents
Page
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J Delves Subcontract Services Limited Company Information for the year ended 31 May 2024
Director
J DELVES
Company Number
09023405 (England and Wales)
Registered Office
8 High Street Heathfield East Sussex TN21 8LS United Kingdom
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J Delves Subcontract Services Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
54,270 
105,440 
Current assets
Debtors
95,971 
52,487 
Creditors: amounts falling due within one year
(69,608)
(69,633)
Net current assets/(liabilities)
26,363 
(17,146)
Total assets less current liabilities
80,633 
88,294 
Creditors: amounts falling due after more than one year
(42,340)
(77,247)
Provisions for liabilities
Deferred tax
(4,398)
(10,257)
Net assets
33,895 
790 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
33,795 
690 
Shareholders' funds
33,895 
790 
For the year ending 31 May 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 April 2025 and were signed on its behalf by
J DELVES Director Company Registration No. 09023405
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J Delves Subcontract Services Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
J Delves Subcontract Services Limited is a private company, limited by shares, registered in England and Wales, registration number 09023405. The registered office is 8 High Street, Heathfield, East Sussex, TN21 8LS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 May 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Reducing balance
Motor vehicles
25% Straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2023
36,559 
111,344 
11,478 
3,409 
162,790 
Additions
- 
46,376 
- 
- 
46,376 
Disposals
- 
(111,444)
- 
- 
(111,444)
At 31 May 2024
36,559 
46,276 
11,478 
3,409 
97,722 
Depreciation
At 1 June 2023
9,159 
33,564 
11,478 
3,149 
57,350 
Charge for the year
2,740 
7,795 
- 
260 
10,795 
On disposals
- 
(24,693)
- 
- 
(24,693)
At 31 May 2024
11,899 
16,666 
11,478 
3,409 
43,452 
Net book value
At 31 May 2024
24,660 
29,610 
- 
- 
54,270 
At 31 May 2023
27,400 
77,780 
- 
260 
105,440 
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J Delves Subcontract Services Limited Notes to the Accounts for the year ended 31 May 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
5,187 
4,357 
Other debtors
90,784 
48,130 
95,971 
52,487 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
13,962 
26,959 
Obligations under finance leases and hire purchase contracts
7,546 
17,119 
Trade creditors
- 
846 
Taxes and social security
40,530 
16,593 
Other creditors
5,876 
6,616 
Loans from directors
194 
- 
Accruals
1,500 
1,500 
69,608 
69,633 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
12,068 
18,980 
Obligations under finance leases and hire purchase contracts
30,272 
58,267 
42,340 
77,247 
8
Average number of employees
During the year the average number of employees was 0 (2023: 2).
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