Johnson Distribution Services Ltd Filleted Accounts Cover |  |

| Johnson Distribution Services Ltd |
|  | Company No. SC337794 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 May 2026 |  |  |

Johnson Distribution Services Ltd Directors Report Registrar |  |

The Director presents his report and the accounts for the year ended 31 May 2026.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was unlicensed carrier.
Director |  |  |  |  |
The Director who served at any time during the year was as follows:
C. Logue |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
C. Logue |  |  |  |  |  |
Director |  |  |  |  |  |
30 June 2026 |  |  |  |  |  |

Johnson Distribution Services Ltd Balance Sheet Registrar |  |

at | 31 May 2026 |  |  |  |  |  |  |
Company No. | SC337794 |  | Notes | 2026 |  |  |  | 2025
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Intangible assets |  | 4 | 17,500 |  |  |  | 26,250
| Tangible assets |  | 5 | 15,938 |  |  |  | 24,777
|  |  |  |  |  | 33,438 |  |  |  | 51,027
Current assets |  |  |  |  |  |  |
| Debtors |  | 6 | 76,430 |  |  |  | 76,430
| Cash at bank and in hand |  |  | 54,396 |  |  |  | 41,910
|  |  |  |  |  | 130,826 |  |  |  | 118,340
Creditors: Amount falling due within one year | 7 | (15,489) |  |  |  | (28,649)
Net current assets |  |  | 115,337 |  |  |  | 89,691
Total assets less current liabilities |  |  | 148,775 |  |  |  | 140,718
Creditors: Amounts falling due after more than one year | 8 | - |  |  |  | (1,368)
Net assets |  |  | 148,775 |  |  |  | 139,350
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 1 |  |  |  | 1
| Profit and loss account |  | 10 | 148,774 |  |  |  | 139,349
Total equity |  |  | 148,775 |  |  |  | 139,350
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 May 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 June 2026 and signed on its behalf by: |  |
C. Logue |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
30 June 2026 |  |  |  |  |  |  |  |

Johnson Distribution Services Ltd Notes to the Accounts Registrar |  |

for the year ended 31 May 2026 |  |  |  |  |  |  |  |

1 | General information |  |
| Johnson Distribution Services Ltd is a private company limited by shares and incorporated in Scotland.
| Its registered number is: SC337794 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 3 Queen Street |  |  |  |  |  |  |  |  |  |
| Edinburgh |  |  |  |  |  |  |  |  |  |
| Scotland |  |  |  |  |  |  |  |  |  |
| EH2 1JE |  |  |  |  |  |
| The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Intangible fixed assets |  |  |  |  |  |  |  |
| Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 25% Reducing balance |  |  |  |  |  |
|  | Motor vehicles |  | 20% Straight line |  |  |  |  |  |

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 2 |  |  |  | 3

4 | Intangible fixed assets |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Goodwill |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost |  |  |  |  |  |  |  |  |  |
|  | At 1 June 2025 |  |  |  |  |  |  |  | 166,250 |  | 166,250
|  | At 31 May 2026 |  |  |  |  |  |  |  | 166,250 |  | 166,250
|  | Amortisation and impairment |  |  |  |  |  |  |  |  |  |
|  | At 1 June 2025 |  |  |  |  |  |  |  | 140,000 |  | 140,000
|  | Charge for the year |  |  |  |  |  |  |  | 8,750 |  | 8,750
|  | At 31 May 2026 |  |  |  |  |  |  |  | 148,750 |  | 148,750
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 May 2026 |  |  |  |  |  |  |  | 17,500 |  | 17,500
|  | At 31 May 2025 |  |  |  |  |  |  |  | 26,250 |  | 26,250

5 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Plant and machinery |  | Motor vehicles |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 June 2025 |  |  |  |  |  | 8,873 |  | 104,738 |  | 113,611
|  | At 31 May 2026 |  |  |  |  |  | 8,873 |  | 104,738 |  | 113,611
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 June 2025 |  |  |  |  |  | 8,511 |  | 80,323 |  | 88,834
|  | Charge for the year |  |  |  |  |  | 90 |  | 8,749 |  | 8,839
|  | At 31 May 2026 |  |  |  |  |  | 8,601 |  | 89,072 |  | 97,673
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 May 2026 |  |  |  |  |  | 272 |  | 15,666 |  | 15,938
|  | At 31 May 2025 |  |  |  |  |  | 362 |  | 24,415 |  | 24,777

6 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Other debtors |  |  |  | 76,430 |  |  |  | 76,430
|  |  |  |  |  |  |  |  |  | 76,430 |  |  |  | 76,430

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 1,667 |  |  |  | 10,299
|  | Taxes and social security |  |  |  | 5,661 |  |  |  | 10,097
|  | Loans from directors |  |  |  | 8,161 |  |  |  | 8,221
|  | Other creditors |  |  |  | - |  |  |  | 31
|  | Accruals and deferred income |  |  |  | - |  |  |  | 1
|  |  |  |  |  |  |  |  |  | 15,489 |  |  |  | 28,649

8 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | - |  |  |  | 1,368
|  |  |  |  |  |  |  |  |  | - |  |  |  | 1,368

9 | Share Capital |  |  |  |  |  |  |  |
|  | 1 ordinary share fully paid at £1 per share.

10 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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