Registration number: 06652484

JTS Driver Hire Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

JTS Driver Hire Limited

Company Information

Director

Mr John Smith

Registered office

32 Dawson Lane Dudley Hill Bradford West Yorkshire BD4 6JD

Accountants

Ian Richards & Co (Leeds) Limited Office 23 Burley Hill Business Centre Burley Hill Leeds LS4 2PU

JTS Driver Hire Limited

(Registration number: 06652484)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	158,915	205,386
Current assets
Debtors	5	161,692	177,275
Cash at bank and in hand		47,028	102,359
		208,720	279,634
Creditors: Amounts falling due within one year	6	(183,433)	(160,111)
Net current assets		25,287	119,523
Total assets less current liabilities		184,202	324,909
Creditors: Amounts falling due after more than one year	6	(67,432)	(121,303)
Provisions for liabilities		(6,515)	(6,515)
Net assets		110,255	197,091
Capital and reserves
Called up share capital	7	1	1
Retained earnings		110,254	197,090
Shareholders' funds		110,255	197,091

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 February 2026
 

Mr John Smith

Director

JTS Driver Hire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and wales.

The address of its registered office is:
32 Dawson Lane
Dudley Hill
Bradford
West Yorkshire
BD4 6JD

The principal place of business is:
Office 11, Archbold Holdings
Albert Road
Morley
Leeds
West Yorkshire
LS27 8TT

These financial statements were authorised for issue by the director on 5 February 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

JTS Driver Hire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% written down value
Plant and machinery	25% written down value
Fixtures and fittings	25% written down value
Computer equipment	25% written down value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

JTS Driver Hire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 7 (2024 - 6).

JTS Driver Hire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2024	45,277	341,401	386,678
Additions	-	6,500	6,500
At 31 July 2025	45,277	347,901	393,178
Depreciation
At 1 August 2024	27,651	153,641	181,292
Charge for the year	4,406	48,565	52,971
At 31 July 2025	32,057	202,206	234,263
Carrying amount
At 31 July 2025	13,220	145,695	158,915
At 31 July 2024	17,626	187,760	205,386

5

Debtors

Current	2025 £	2024 £
Trade debtors	161,692	177,275
	161,692	177,275

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		59,757	62,863
Trade creditors		80,139	42,410
Taxation and social security		18,653	35,192
Other creditors		24,884	19,646
		183,433	160,111

Creditors: amounts falling due after more than one year

JTS Driver Hire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		67,432	121,303

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1