2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 14794138 2024-01-01 2024-12-31 14794138 2024-12-31 14794138 2023-12-31 14794138 core:PlantMachinery 2024-01-01 2024-12-31 14794138 core:MotorVehicles 2024-01-01 2024-12-31 14794138 bus:Director1 2024-01-01 2024-12-31 14794138 core:PlantMachinery 2024-12-31 14794138 core:MotorVehicles 2024-12-31 14794138 core:WithinOneYear 2024-12-31 14794138 core:ShareCapital 2024-12-31 14794138 core:RetainedEarningsAccumulatedLosses 2024-12-31 14794138 bus:SmallEntities 2024-01-01 2024-12-31 14794138 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 14794138 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14794138 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14794138 bus:FullAccounts 2024-01-01 2024-12-31
COMPANY REGISTRATION NUMBER: 14794138
SD & RJ SERVICES LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 December 2024
SD & RJ SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION
31 December 2024
2024
Note
£
£
FIXED ASSETS
Tangible assets
5
16,547
CURRENT ASSETS
Stocks
12,000
Debtors
6
6,649
Cash at bank and in hand
4,218
--------
22,867
CREDITORS: amounts falling due within one year
7
38,254
--------
NET CURRENT LIABILITIES
15,387
--------
TOTAL ASSETS LESS CURRENT LIABILITIES
1,160
-------
NET ASSETS
1,160
-------
CAPITAL AND RESERVES
Called up share capital fully paid
10
Profit and loss account
1,150
-------
SHAREHOLDERS FUNDS
1,160
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
SD & RJ SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION (continued)
31 December 2024
These financial statements were approved by the board of directors and authorised for issue on 23 September 2025 , and are signed on behalf of the board by:
Mr S D Marlow
Director
Company registration number: 14794138
SD & RJ SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England. The address of the registered office is Headlands House, 1 Kings Court, Kettering Parkway, Kettering, Northamptonshire, NN15 6WJ, England.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents amounts receivable during the year, exclusive of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery
-
15% reducing balance
Motor vehicles
-
25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 2 .
5. TANGIBLE ASSETS
Plant and machinery
Motor vehicles
Total
£
£
£
Cost
At 1 January 2024
–
–
–
Additions
11,968
8,500
20,468
--------
-------
--------
At 31 December 2024
11,968
8,500
20,468
--------
-------
--------
Depreciation
At 1 January 2024
–
–
–
Charge for the year
1,796
2,125
3,921
--------
-------
--------
At 31 December 2024
1,796
2,125
3,921
--------
-------
--------
Carrying amount
At 31 December 2024
10,172
6,375
16,547
--------
-------
--------
6. DEBTORS
2024
£
Trade debtors
3,944
Other debtors
2,705
-------
6,649
-------
7. CREDITORS: amounts falling due within one year
2024
£
Corporation tax
216
Other creditors
38,038
--------
38,254
--------
8. RELATED PARTY TRANSACTIONS
During the year the director has advanced monies to the company. At 31 December 2024 the amount due from the company was £34,370.