j j Freight Solutions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05744322

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		184,593		63,452

			184,593		63,452
CURRENT ASSETS
Debtors	5	130,690		55,924
Cash at bank and in hand		49,172		64,342

		179,862		120,266
Creditors: Amounts Falling Due Within One Year	6	(105,848 )		(142,789 )

NET CURRENT ASSETS (LIABILITIES)			74,014		(22,523 )

TOTAL ASSETS LESS CURRENT LIABILITIES			258,607		40,929

Creditors: Amounts Falling Due After More Than One Year	7		(118,386 )		(26,617 )

NET ASSETS			140,221		14,312

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			140,121		14,212

SHAREHOLDERS' FUNDS			140,221		14,312

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j j Freight Solutions Limited

Balance Sheet (continued)

As At 30 March 2025

For the year ending 30 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr E Arikat

Director

03/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

j j Freight Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05744322 . The registered office is Suite 8, 1-3 Little Titchfield Street, London, W1W 7BU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	15% on Net Book Value
Fixtures & Fittings	15% on Net Book Value

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the 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 a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

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j j Freight Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	3	3
Sales, marketing and distribution	5	6

	8	9

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 31 March 2024	122,175	10,904	133,079
Additions	172,687	1,200	173,887
Disposals	(81,540 )	-	(81,540 )

As at 30 March 2025	213,322	12,104	225,426

Depreciation
As at 31 March 2024	61,646	7,981	69,627
Provided during the period	31,957	618	32,575
Disposals	(61,369 )	-	(61,369 )

As at 30 March 2025	32,234	8,599	40,833

Net Book Value
As at 30 March 2025	181,088	3,505	184,593

As at 31 March 2024	60,529	2,923	63,452

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	96,638	55,924
Prepayments and accrued income	10,708	-
Other debtors	23,344	-

	130,690	55,924

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	50,040	6,189
Trade creditors	7,527	8,346
Bank loans and overdrafts	3,347	5,604
Corporation tax	9,266	22,032
Other taxes and social security	6,115	11,777
Accruals and deferred income	21,202	24,152
Directors' loan accounts	8,351	64,689

	105,848	142,789

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j j Freight Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	106,951	7,472
Bank loans	11,435	19,145

	118,386	26,617

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	50,040	6,189
Later than one year and not later than five years	106,951	7,472

	156,991	13,661

	156,991	13,661

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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