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REGISTERED NUMBER: 04419340 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2025

for

Jayray Vehicle Solutions Limited

Jayray Vehicle Solutions Limited (Registered number: 04419340)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Jayray Vehicle Solutions Limited

Company Information
for the Year Ended 31 May 2025







DIRECTORS: Mr N S Priest
Mrs J M Priest
Mr S J Priest





SECRETARY: Mrs J M Priest





REGISTERED OFFICE: Riverside Business Park
Wakefield Road
Scissett
Huddersfield
West Yorkshire
HD8 9HR





REGISTERED NUMBER: 04419340 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

Jayray Vehicle Solutions Limited (Registered number: 04419340)

Balance Sheet
31 May 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 42,426 56,016

CURRENT ASSETS
Stocks 60,320 59,718
Debtors 6 88,824 94,722
Cash at bank and in hand 52,577 39,920
201,721 194,360
CREDITORS
Amounts falling due within one year 7 193,082 178,520
NET CURRENT ASSETS 8,639 15,840
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,065

71,856

CREDITORS
Amounts falling due after more than one
year

8

(834

)

(10,834

)

PROVISIONS FOR LIABILITIES (7,474 ) (8,873 )
NET ASSETS 42,757 52,149

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 42,657 52,049
SHAREHOLDERS' FUNDS 42,757 52,149

Jayray Vehicle Solutions Limited (Registered number: 04419340)

Balance Sheet - continued
31 May 2025


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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 May 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.

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 August 2025 and were signed on its behalf by:





Mr N S Priest - Director


Jayray Vehicle Solutions Limited (Registered number: 04419340)

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

1. STATUTORY INFORMATION

Jayray Vehicle Solutions 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis under the historical cost convention.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

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 - Over the life of the lease straight line
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

All fixed assets are initially recorded at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Jayray Vehicle Solutions Limited (Registered number: 04419340)

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

3. ACCOUNTING POLICIES - continued
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

5. TANGIBLE FIXED ASSETS
Short Plant and Motor
leasehold machinery vehicles Totals
£    £    £    £   
COST
At 1 June 2024 7,575 217,208 73,549 298,332
Additions - 524 - 524
At 31 May 2025 7,575 217,732 73,549 298,856
DEPRECIATION
At 1 June 2024 7,575 195,981 38,760 242,316
Charge for year - 5,416 8,698 14,114
At 31 May 2025 7,575 201,397 47,458 256,430
NET BOOK VALUE
At 31 May 2025 - 16,335 26,091 42,426
At 31 May 2024 - 21,227 34,789 56,016

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 53,975 61,680
Other debtors 34,849 33,042
88,824 94,722

Jayray Vehicle Solutions Limited (Registered number: 04419340)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 67,507 76,022
Taxation and social security 45,411 39,567
Other creditors 70,164 52,931
193,082 178,520

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 834 10,834

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
52 Ordinary A £1 52 52
24 Ordinary B £1 24 24
24 Ordinary C £1 24 24
100 100