Company registration number: 06441109
Unaudited financial statements
for the year ended 30 November 2024
for
J And U Services Limited
Pages for filing with the Registrar
Company registration number: 06441109
J And U Services Limited
Balance sheet
as at 30 November 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 677,166 536,080
Investments 5 1,503,551 1,521,346
2,180,717 2,057,426
Current assets
Stocks 40,000 25,000
Debtors 2,160,818 2,335,678
Cash at bank and in hand 3,642,916 2,958,828
5,843,734 5,319,506
Creditors: amounts falling due within one
year
(701,757) (914,633)
Net current assets 5,141,977 4,404,873
Total assets less current liabilities 7,322,694 6,462,299
NET ASSETS 7,322,694 6,462,299
Capital and reserves
Called up share capital 100 100
Profit and loss account 7,322,594 6,462,199
TOTAL EQUITY 7,322,694 6,462,299
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06441109
J And U Services Limited
Balance sheet - continued
as at 30 November 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 11 August 2025 and signed on its behalf by:
Ms K James, Director Ms L Bayley, Director
11 August 2025 11 August 2025
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J And U Services Limited
Notes to the financial statements
for the year ended 30 November 2024
1 Company information
J And U Services Limited is a private company registered in England and Wales. Its registered number is 06441109. The company is limited by shares. Its registered office is Unit 4 Blurton Business Park, Barlaston Road, Stoke-On-Trent, ST3 3LD.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - No depreciation policy applied
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3
J And U Services Limited
Notes to the financial statements - continued
for the year ended 30 November 2024
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 19 (2023 - 20).
4 Tangible fixed assets
Land and
buildings
Plant and
machinery
etc.
Totals
£ £ £
Cost
At 1 December 2023 369,580 847,648 1,217,228
Additions - 268,107 268,107
Disposals - (454,457) (454,457)
At 30 November 2024 369,580 661,298 1,030,878
Depreciation
At 1 December 2023 - 681,148 681,148
Charge for year - 101,916 101,916
Eliminated on disposal - (429,352) (429,352)
At 30 November 2024 - 353,712 353,712
Net book value
At 30 November 2024 369,580 307,586 677,166
At 30 November 2023 369,580 166,500 536,080
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J And U Services Limited
Notes to the financial statements - continued
for the year ended 30 November 2024
4 Tangible fixed assets - continued
If Freehold property had not been revalued, 0 would have been included at the following historical cost:
2024 2023
£ £
Cost - -
Accumulated depreciation - -
5 Fixed asset investments
Investments other than loans
Loans
Loans to
group
undertakings
and
participating
interests
£
At 1 December 2023 1,521,346
Repayment in year (17,795)
At 30 November 2024 1,503,551
6 Advances, credit and guarantees granted to directors
The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023.
2024 2023
£ £
J James
Balance outstanding at start of year - 230,000
Amounts repaid - (230,000)
Balance outstanding at end of year - -
2024 2023
£ £
Ms L G Bayley
Balance outstanding at start of year 115,000 115,000
Balance outstanding at end of year 115,000 115,000
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J And U Services Limited
Notes to the financial statements - continued
for the year ended 30 November 2024
6 Advances, credit and guarantees granted to directors - continued
2024 2023
£ £
Ms K James
Balance outstanding at start of year 102,000 102,000
Balance outstanding at end of year 102,000 102,000
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