Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 11567602 Miss Amy Saunders iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11567602 2023-09-30 11567602 2024-09-30 11567602 2023-10-01 2024-09-30 11567602 frs-core:CurrentFinancialInstruments 2024-09-30 11567602 frs-core:Non-currentFinancialInstruments 2024-09-30 11567602 frs-core:BetweenOneFiveYears 2024-09-30 11567602 frs-core:MotorVehicles 2024-09-30 11567602 frs-core:MotorVehicles 2023-10-01 2024-09-30 11567602 frs-core:MotorVehicles 2023-09-30 11567602 frs-core:PlantMachinery 2024-09-30 11567602 frs-core:PlantMachinery 2023-10-01 2024-09-30 11567602 frs-core:PlantMachinery 2023-09-30 11567602 frs-core:WithinOneYear 2024-09-30 11567602 frs-core:ShareCapital 2024-09-30 11567602 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11567602 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11567602 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 11567602 frs-bus:SmallEntities 2023-10-01 2024-09-30 11567602 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11567602 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11567602 frs-bus:Director1 2023-10-01 2024-09-30 11567602 frs-bus:Director1 2023-09-30 11567602 frs-bus:Director1 2024-09-30 11567602 frs-core:CurrentFinancialInstruments 1 2024-09-30 11567602 frs-countries:EnglandWales 2023-10-01 2024-09-30 11567602 2022-09-30 11567602 2023-09-30 11567602 2022-10-01 2023-09-30 11567602 frs-core:CurrentFinancialInstruments 2023-09-30 11567602 frs-core:Non-currentFinancialInstruments 2023-09-30 11567602 frs-core:BetweenOneFiveYears 2023-09-30 11567602 frs-core:WithinOneYear 2023-09-30 11567602 frs-core:ShareCapital 2023-09-30 11567602 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 11567602 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: 11567602
J S Services Transport Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11567602
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,089 105,452
79,089 105,452
CURRENT ASSETS
Debtors 5 295,891 287,656
Cash at bank and in hand 302 83
296,193 287,739
Creditors: Amounts Falling Due Within One Year 6 (589,111 ) (490,745 )
NET CURRENT ASSETS (LIABILITIES) (292,918 ) (203,006 )
TOTAL ASSETS LESS CURRENT LIABILITIES (213,829 ) (97,554 )
Creditors: Amounts Falling Due After More Than One Year 7 (40,988 ) (92,677 )
NET LIABILITIES (254,817 ) (190,231 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement (254,819 ) (190,233 )
SHAREHOLDERS' FUNDS (254,817) (190,231)
Page 1
Page 2
For the year ending 30 September 2024 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 her 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
Miss Amy Saunders
Director
25th June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J S Services Transport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11567602 . The registered office is Chalice House, Bromley Road, Elmstead, Colchester, Essex, CO7 7BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 19 (2023: 22)
19 22
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 36,044 214,640 250,684
As at 30 September 2024 36,044 214,640 250,684
Depreciation
As at 1 October 2023 15,904 129,328 145,232
Provided during the period 5,035 21,328 26,363
As at 30 September 2024 20,939 150,656 171,595
Net Book Value
As at 30 September 2024 15,105 63,984 79,089
As at 1 October 2023 20,140 85,312 105,452
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 139,317 134,649
Corporation tax recoverable assets 40,421 39,521
Director's loan account 116,153 113,486
295,891 287,656
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 41,167 40,273
Bank loans and overdrafts 14,743 22,268
Corporation tax 43,289 39,887
Other taxes and social security 232,077 180,307
VAT 227,002 174,427
Other creditors 19,852 22,984
Other creditors (1) 10,599 10,599
Government grants within one year 382 -
589,111 490,745
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 35,800 76,927
Bank loans 5,188 15,750
40,988 92,677
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 41,167 40,273
Later than one year and not later than five years 35,800 76,927
76,967 117,200
76,967 117,200
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Miss Amy Saunders 113,486 2,667 - - 116,153
The above loan is unsecured and repayable on demand. Interest has been charged on the loan to the director at the HMRC official rate of interest.
Page 5