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REGISTERED NUMBER: 11542221 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

DAVID JOYNER COURIERS LIMITED

DAVID JOYNER COURIERS LIMITED (REGISTERED NUMBER: 11542221)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Balance sheet 1

Notes to the financial statements 3


DAVID JOYNER COURIERS LIMITED (REGISTERED NUMBER: 11542221)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 233,619 263,826

Current assets
Debtors 5 163,833 146,287

Creditors
Amounts falling due within one year 6 153,484 171,141
Net current assets/(liabilities) 10,349 (24,854 )
Total assets less current liabilities 243,968 238,972

Creditors
Amounts falling due after more than one year 7 (224,350 ) (239,079 )

Provisions for liabilities 9 (15,487 ) (5,877 )
Net assets/(liabilities) 4,131 (5,984 )

Capital and reserves
Called up share capital 10 2 2
Retained earnings 4,129 (5,986 )
Shareholders' funds 4,131 (5,984 )

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

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

The directors acknowledge their 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.

DAVID JOYNER COURIERS LIMITED (REGISTERED NUMBER: 11542221)

BALANCE SHEET - continued
30 SEPTEMBER 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2025 and were signed on its behalf by:




Mr D Joyner - Director



Mrs G M Joyner - Director


DAVID JOYNER COURIERS LIMITED (REGISTERED NUMBER: 11542221)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. Statutory information

David Joyner Couriers Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 11542221. The registered office is 7 - 8 Church Street, Wimborne, BH21 1JH and the business address is 2 Trumpeters Court, West Street, Wimborne, Dorset, BH21 1JS.

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. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 33% on reducing balance
Motor vehicles - 20% on reducing balance

During the year to 30 September 2023, the company changed the method of depreciating its motor vehicles from 25% on a reducing balance basis to 20% on a reducing balance basis as this revised method better reflects the entity’s consumption of the motor vehicles over their useful lives and is consistent with the entity’s replacement cycle.

The change in depreciation method is a change in accounting estimate and is accounted for in the period of the change and in subsequent periods.

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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

DAVID JOYNER COURIERS LIMITED (REGISTERED NUMBER: 11542221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. Accounting policies - continued

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

4. Tangible fixed assets
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
Cost
At 1 October 2023 887 361,055 361,942
Additions 287 28,020 28,307
At 30 September 2024 1,174 389,075 390,249
Depreciation
At 1 October 2023 513 97,603 98,116
Charge for year 220 58,294 58,514
At 30 September 2024 733 155,897 156,630
Net book value
At 30 September 2024 441 233,178 233,619
At 30 September 2023 374 263,452 263,826

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
Cost
At 1 October 2023 166 361,055 361,221
Additions - 28,020 28,020
At 30 September 2024 166 389,075 389,241
Depreciation
At 1 October 2023 64 97,603 97,667
Charge for year 34 58,294 58,328
At 30 September 2024 98 155,897 155,995
Net book value
At 30 September 2024 68 233,178 233,246
At 30 September 2023 102 263,452 263,554

DAVID JOYNER COURIERS LIMITED (REGISTERED NUMBER: 11542221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 53,214 36,037
Other debtors 11,000 11,350
Directors' current accounts 85,575 82,916
Tax 13,694 14,484
Prepayments and accrued income 350 1,500
163,833 146,287

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 35,289 31,825
Hire purchase contracts 65,881 66,207
Trade creditors 734 1,331
Tax 1,553 14,484
VAT 48,136 55,493
Accruals and deferred income 1,891 1,801
153,484 171,141

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years 14,107 5,969
Bank loans - 2-5 years 40,926 17,907
Bank loans more 5 yr by instal 3,979 9,948
Hire purchase contracts 165,338 205,255
224,350 239,079

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 3,979 9,948

8. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 231,219 271,462

Amounts owing under hire purchase agreements are secured against the assets to which they relate.

9. Provisions for liabilities
2024 2023
£    £   
Deferred tax 15,487 5,877

DAVID JOYNER COURIERS LIMITED (REGISTERED NUMBER: 11542221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


9. Provisions for liabilities - continued

Deferred
tax
£   
Balance at 1 October 2023 5,877
Provided during year 9,610
Balance at 30 September 2024 15,487

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

11. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Mr D Joyner and Mrs G M Joyner
Balance outstanding at start of year 82,917 35,975
Amounts advanced 43,668 48,582
Amounts repaid (41,009 ) (1,640 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 85,576 82,917

At the balance sheet date the Directors owed the company £85,576 (2023: £82,917). Of the amount outstanding at the balance sheet date £45,000 was repaid within 9 months of the year end.

12. Ultimate controlling party

The Company is under the control of the Directors, by virtue of their combined 100% holding of the issued voting share capital of the Company.