Johnson Distribution Services Ltd Accounts






Johnson Distribution Services Ltd

	Company No. SC337794
		Information for Filing with The Registrar
		31 May 2026

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

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

for the year ended 31 May 2026

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.

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

Share Capital

1 ordinary share fully paid at £1 per share.

Reserves

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