IRIS Accounts Production v25.1.4.42 04100861 director 1.10.23 29.9.24 29.9.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh041008612023-09-30041008612024-09-29041008612023-10-012024-09-29041008612022-09-30041008612022-10-012023-09-30041008612023-09-3004100861ns15:EnglandWales2023-10-012024-09-2904100861ns14:PoundSterling2023-10-012024-09-2904100861ns10:Director12023-10-012024-09-2904100861ns10:PrivateLimitedCompanyLtd2023-10-012024-09-2904100861ns10:SmallEntities2023-10-012024-09-2904100861ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-2904100861ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-2904100861ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-2904100861ns10:FullAccounts2023-10-012024-09-290410086112023-10-012024-09-2904100861ns10:Director22023-10-012024-09-2904100861ns10:CompanySecretary12023-10-012024-09-2904100861ns10:RegisteredOffice2023-10-012024-09-2904100861ns5:CurrentFinancialInstruments2024-09-2904100861ns5:CurrentFinancialInstruments2023-09-3004100861ns5:Non-currentFinancialInstruments2024-09-2904100861ns5:Non-currentFinancialInstruments2023-09-3004100861ns5:ShareCapital2024-09-2904100861ns5:ShareCapital2023-09-3004100861ns5:RetainedEarningsAccumulatedLosses2024-09-2904100861ns5:RetainedEarningsAccumulatedLosses2023-09-3004100861ns5:NetGoodwill2023-10-012024-09-2904100861ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-2904100861ns5:PlantMachinery2023-10-012024-09-2904100861ns5:NetGoodwill2023-09-3004100861ns5:NetGoodwill2024-09-2904100861ns5:NetGoodwill2023-09-3004100861ns5:PlantMachinery2023-09-3004100861ns5:PlantMachinery2024-09-2904100861ns5:PlantMachinery2023-09-3004100861ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-09-3004100861ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-10-012024-09-2904100861ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-09-2904100861ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-09-3004100861ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-2904100861ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 04100861 (England and Wales)















Unaudited Financial Statements

for the period

1st October 2023 to 29th September 2024

for

JSC Play Services Limited

JSC Play Services Limited (Registered number: 04100861)






Contents of the Financial Statements
for the period 1st October 2023 to 29th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JSC Play Services Limited

Company Information
for the period 1st October 2023 to 29th September 2024







DIRECTOR: Mr M D Cawthra





SECRETARY: Mr M D Cawthra





REGISTERED OFFICE: Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE





REGISTERED NUMBER: 04100861 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

JSC Play Services Limited (Registered number: 04100861)

Balance Sheet
29th September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 33,712 55,885
33,712 55,885

CURRENT ASSETS
Debtors 6 9,580 8,690
Cash at bank 7 16,255
9,587 24,945
CREDITORS
Amounts falling due within one year 7 84,179 65,118
NET CURRENT LIABILITIES (74,592 ) (40,173 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(40,880

)

15,712

CREDITORS
Amounts falling due after more than one
year

8

33,713

81,064
NET LIABILITIES (74,593 ) (65,352 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (74,693 ) (65,452 )
SHAREHOLDERS' FUNDS (74,593 ) (65,352 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29th September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29th September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JSC Play Services Limited (Registered number: 04100861)

Balance Sheet - continued
29th September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19th August 2025 and were signed by:





Mrs T Cawthra - Director


JSC Play Services Limited (Registered number: 04100861)

Notes to the Financial Statements
for the period 1st October 2023 to 29th September 2024

1. STATUTORY INFORMATION

JSC Play Services 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Taxation
Taxation for the period 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 period 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.

JSC Play Services Limited (Registered number: 04100861)

Notes to the Financial Statements - continued
for the period 1st October 2023 to 29th September 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Going concern
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will continue to give financial support to the company for the twelve months from the date of signing these financial accounts.

On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in the preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise.

The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2023
and 29th September 2024 22,500
AMORTISATION
At 1st October 2023
and 29th September 2024 22,500
NET BOOK VALUE
At 29th September 2024 -
At 30th September 2023 -

JSC Play Services Limited (Registered number: 04100861)

Notes to the Financial Statements - continued
for the period 1st October 2023 to 29th September 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st October 2023 123,125
Disposals (29,402 )
At 29th September 2024 93,723
DEPRECIATION
At 1st October 2023 67,240
Charge for period 11,062
Eliminated on disposal (18,291 )
At 29th September 2024 60,011
NET BOOK VALUE
At 29th September 2024 33,712
At 30th September 2023 55,885

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st October 2023
and 29th September 2024 102,302
DEPRECIATION
At 1st October 2023 49,045
Charge for period 13,314
At 29th September 2024 62,359
NET BOOK VALUE
At 29th September 2024 39,943
At 30th September 2023 53,257

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 9,580 8,690

JSC Play Services Limited (Registered number: 04100861)

Notes to the Financial Statements - continued
for the period 1st October 2023 to 29th September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 7,224 7,224
Hire purchase contracts 40,126 21,466
Trade creditors - 6,374
Taxation and social security 29,494 25,991
Other creditors 7,335 4,063
84,179 65,118

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 33,713 40,938
Hire purchase contracts - 40,126
33,713 81,064

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,816 12,031

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 40,126 61,592

No security has been provided in respect of the bank loan.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr M D Cawthra.