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REGISTERED NUMBER: 04661401 (England and Wales)


































Unaudited Financial Statements

for the Year Ended 31 March 2025

for

J & S TAYLOR (SITE SERVICES) LTD

J & S TAYLOR (SITE SERVICES) LTD (REGISTERED NUMBER: 04661401)






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


J & S TAYLOR (SITE SERVICES) LTD

Company Information
for the year ended 31 March 2025







DIRECTOR: Mrs B Taylor





SECRETARY: Mrs B Taylor





REGISTERED OFFICE: Thistle Road
Littleburn Industrial Estate
Durham
Co. Durham
DH7 8HJ





REGISTERED NUMBER: 04661401 (England and Wales)





ACCOUNTANTS: Mitchells Grievson Limited
Kensington House
3 Kensington
Bishop Auckland
Co. Durham
DL14 6HX

J & S TAYLOR (SITE SERVICES) LTD (REGISTERED NUMBER: 04661401)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 694,364 658,305
Investment property 6 60,000 -
754,364 658,305

CURRENT ASSETS
Debtors 7 953,147 732,884
Cash at bank and in hand 370,277 493,775
1,323,424 1,226,659
CREDITORS
Amounts falling due within one year 8 329,699 278,382
NET CURRENT ASSETS 993,725 948,277
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,748,089

1,606,582

CREDITORS
Amounts falling due after more than one
year

9

-

(33,251

)

PROVISIONS FOR LIABILITIES (131,808 ) (125,824 )
NET ASSETS 1,616,281 1,447,507

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,616,181 1,447,407
SHAREHOLDERS' FUNDS 1,616,281 1,447,507

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 director acknowledges her 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.

J & S TAYLOR (SITE SERVICES) LTD (REGISTERED NUMBER: 04661401)

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 director and authorised for issue on 7 July 2025 and were signed by:





Mrs B Taylor - Director


J & S TAYLOR (SITE SERVICES) LTD (REGISTERED NUMBER: 04661401)

Notes to the Financial Statements
for the year ended 31 March 2025

1. STATUTORY INFORMATION

J & S Taylor (Site Services) Ltd 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.

Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 10 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 10% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance

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.

J & S TAYLOR (SITE SERVICES) LTD (REGISTERED NUMBER: 04661401)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 30,000
AMORTISATION
At 1 April 2024
and 31 March 2025 30,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 April 2024 101,748 1,021,548 7,161
Additions - 139,000 -
At 31 March 2025 101,748 1,160,548 7,161
DEPRECIATION
At 1 April 2024 101,748 484,056 7,161
Charge for year - 87,569 -
At 31 March 2025 101,748 571,625 7,161
NET BOOK VALUE
At 31 March 2025 - 588,923 -
At 31 March 2024 - 537,492 -

J & S TAYLOR (SITE SERVICES) LTD (REGISTERED NUMBER: 04661401)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 291,447 4,030 1,425,934
Additions 16,500 - 155,500
At 31 March 2025 307,947 4,030 1,581,434
DEPRECIATION
At 1 April 2024 172,273 2,391 767,629
Charge for year 31,156 716 119,441
At 31 March 2025 203,429 3,107 887,070
NET BOOK VALUE
At 31 March 2025 104,518 923 694,364
At 31 March 2024 119,174 1,639 658,305

6. INVESTMENT PROPERTY

Included in cost or valuation of investment property is land of £60,000 which is not depreciated.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 725,559 489,703
Other debtors 227,588 243,181
953,147 732,884

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 25,342 33,299
Trade creditors 42,084 87,147
Taxation and social security 231,831 157,536
Other creditors 30,442 400
329,699 278,382

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts - 33,251

10. SECURED DEBTS

The hire purchase liability is secured against the asset to which it relates.

J & S TAYLOR (SITE SERVICES) LTD (REGISTERED NUMBER: 04661401)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Mrs B Taylor
Balance outstanding at start of year 15,592 19,167
Amounts advanced 95,669 27,919
Amounts repaid (141,303 ) (31,494 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (30,042 ) 15,592