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Registered number: 05680347
S & J Distribution Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 05680347
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 93,568 105,264
Tangible Assets 5 197,606 235,122
Investments 6 2 2
291,176 340,388
CURRENT ASSETS
Stocks 560,960 535,800
Debtors 7 2,833,561 2,260,007
Cash at bank and in hand 54,221 195,689
3,448,742 2,991,496
Creditors: Amounts Falling Due Within One Year 8 (954,040 ) (759,393 )
NET CURRENT ASSETS (LIABILITIES) 2,494,702 2,232,103
TOTAL ASSETS LESS CURRENT LIABILITIES 2,785,878 2,572,491
Creditors: Amounts Falling Due After More Than One Year 9 - (2,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (49,402 ) (58,781 )
NET ASSETS 2,736,476 2,511,210
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 2,736,376 2,511,110
SHAREHOLDERS' FUNDS 2,736,476 2,511,210
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Income Statement.
On behalf of the board
Mr M P Williams
Director
02/05/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
S & J Distribution Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05680347 . The registered office is Unit 1 Enterprise Way, Skipton, North Yorkshire, BD23 2FJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Turnover is invoiced and recognised on the date of delivery of goods sold.
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. It is amortised to income statement over its estimated economic life of 10 years.
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:
Leasehold straight line over the term of the lease
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
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2.8. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.
Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
2.9. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.10. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.11. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 138,890
As at 31 March 2025 138,890
Amortisation
As at 1 April 2024 33,626
Provided during the period 11,696
As at 31 March 2025 45,322
Net Book Value
As at 31 March 2025 93,568
As at 1 April 2024 105,264
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2024 14,358 73,715 229,715 87,826 405,614
Additions - 17,550 - 1,883 19,433
Disposals - (2,995 ) - (2,883 ) (5,878 )
As at 31 March 2025 14,358 88,270 229,715 86,826 419,169
Depreciation
As at 1 April 2024 14,358 33,295 74,668 48,171 170,492
Provided during the period - 9,282 38,762 8,283 56,327
Disposals - (2,596 ) - (2,660 ) (5,256 )
As at 31 March 2025 14,358 39,981 113,430 53,794 221,563
Net Book Value
As at 31 March 2025 - 48,289 116,285 33,032 197,606
As at 1 April 2024 - 40,420 155,047 39,655 235,122
6. Investments
Unlisted
£
Cost
As at 1 April 2024 2
As at 31 March 2025 2
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 2
As at 1 April 2024 2
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 937,434 784,511
Prepayments and accrued income 43,409 47,105
Amounts owed by group undertakings 1,852,718 1,428,391
2,833,561 2,260,007
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,500 15,000
Trade creditors 490,943 335,665
Corporation tax 177,367 159,280
Other taxes and social security 6,109 5,234
VAT 181,150 182,290
Other creditors 2 2
Accruals and deferred income 95,969 61,922
954,040 759,393
Included in creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £2,500 (2024 - £15,000) which are secured against the assets to which they relate.
Included within other creditors is an amount of £nil (2024 - £nil) attributable to an Invoice Finance facility. This is secured by way of a fixed and floating charge over the assets and undertakings of the company, along with the book debts.
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 2,500
Included in creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of £nil (2024 - £2,500) which are secured against the assets to which they relate.
10. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £8,590 (2024 - £6,792).
Contributions totalling £nil (2024 - £nil) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
11. Ultimate Controlling Party
The company is a wholly owned subsidiary undertaking of Spencer Goldsmith Ltd.
The registered office of Spencer Goldsmith Ltd is First Floor, Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QR.
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