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REGISTERED NUMBER: 04604046 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Juice Personnel Limited

Juice Personnel Limited (Registered number: 04604046)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Juice Personnel Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs L M Mortimer
Mrs S K Smith





SECRETARY: Mrs S K Smith





REGISTERED OFFICE: Offices 5 and 6, The Junction
Charles Street
Horbury
Wakefield
West Yorkshire
WF4 5FH





REGISTERED NUMBER: 04604046 (England and Wales)





ACCOUNTANTS: Crowther Chartered Accountants
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ

Juice Personnel Limited (Registered number: 04604046)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 12,444 15,375

CURRENT ASSETS
Debtors 5 453,481 562,652
Cash at bank and in hand 21,697 15
475,178 562,667
CREDITORS
Amounts falling due within one year 6 467,414 546,587
NET CURRENT ASSETS 7,764 16,080
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,208

31,455

CREDITORS
Amounts falling due after more than one
year

7

(16,062

)

(28,821

)

PROVISIONS FOR LIABILITIES (2,466 ) (3,158 )
NET ASSETS/(LIABILITIES) 1,680 (524 )

CAPITAL AND RESERVES
Called up share capital 1,024 1,024
Retained earnings 656 (1,548 )
SHAREHOLDERS' FUNDS 1,680 (524 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Juice Personnel Limited (Registered number: 04604046)

Balance Sheet - continued
31 March 2025


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 Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by:





Mrs S K Smith - Director


Juice Personnel Limited (Registered number: 04604046)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Juice Personnel Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 33% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

At each reporting date the company assess whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

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
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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Juice Personnel Limited (Registered number: 04604046)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 96 (2024 - 110 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and Motor
leasehold machinery vehicles Totals
£ £ £ £
COST
At 1 April 2024 2,465 30,156 29,678 62,299
Additions - 1,346 - 1,346
At 31 March 2025 2,465 31,502 29,678 63,645
DEPRECIATION
At 1 April 2024 2,177 22,488 22,259 46,924
Charge for year 288 2,134 1,855 4,277
At 31 March 2025 2,465 24,622 24,114 51,201
NET BOOK VALUE
At 31 March 2025 - 6,880 5,564 12,444
At 31 March 2024 288 7,668 7,419 15,375

Included within the net book value above is £5,565 (2024 - £7,420), which relates to assets held under hire purchase agreements. The depreciation charge to the financial statements in the year in respect of such assets amounted to £1,855 (2024 - £9,892).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£ £
Trade debtors 412,277 552,963
Amounts owed by associates 1,416 116
Other debtors 808 -
Directors' loan accounts 35,531 4,214
Prepayments 3,449 5,359
453,481 562,652

Juice Personnel Limited (Registered number: 04604046)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£ £
Bank loans and overdrafts (see note 8) 10,000 70,934
Hire purchase contracts (see note 9) 3,341 3,341
Trade creditors 1,138 7,359
Factoring account 95,427 251,404
Tax 26,678 35,927
Social security and other tax 41,664 34,143
Pension liability 2,877 -
VAT 202,097 78,226
Other creditors - 3,718
Wages control 40,435 -
Directors' loan accounts 19,815 27,665
Accrued expenses 23,942 33,870
467,414 546,587

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£ £
Bank loans (see note 8) 3,082 12,500
Hire purchase contracts (see note 9) 12,980 16,321
16,062 28,821

8. LOANS

An analysis of the maturity of loans is given below:

31.3.25 31.3.24
£ £
Amounts falling due within one year or on demand:
Bank overdrafts - 60,934
Bank loans 10,000 10,000
10,000 70,934

Amounts falling due between two and five years:
Bank loans - 1-5 years 3,082 12,500

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.3.25 31.3.24
£ £
Net obligations repayable:
Within one year 3,341 3,341
Between one and five years 12,980 16,321
16,321 19,662

Juice Personnel Limited (Registered number: 04604046)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. LEASING AGREEMENTS - continued

Non-cancellable
operating leases
31.3.25 31.3.24
£ £
Within one year 22,666 18,396
Between one and five years 21,910 36,035
44,576 54,431

10. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£ £
Hire purchase contracts 16,321 19,662

Close Brothers Limited hold a fixed and floating charge over all assets of the company.

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in creditors, amounts falling due within one year, is a loan from the director of £9,169 (2024 £27,665). The loan is interest free and repayable on demand.

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:
31.3.2531.3.24
££
Director 1
Balance outstanding at start of year4,2146,896
Amounts advanced36,05559,818
Amounts repaid(15,385)(62,500)
Amounts written off--
Amounts waived--
Balance outstanding at end of year24,8844,214

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S K Smith.