J & S Services Holdings Limited - Accounts to registrar (filleted) - small 18.1
J & S Services Holdings Limited - Accounts to registrar (filleted) - small 18.1
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 July 2017 |
| for |
| J & S Services Holdings Limited |
| J & S Services Holdings Limited (Registered number: 04782237) |
| Contents of the Financial Statements |
| for the Year Ended 31 July 2017 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| J & S Services Holdings Limited |
| Company Information |
| for the Year Ended 31 July 2017 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 24 Picton House |
| Hussar Court |
| Waterlooville |
| Hampshire |
| PO7 7SQ |
| J & S Services Holdings Limited (Registered number: 04782237) |
| Balance Sheet |
| 31 July 2017 |
| 31.7.17 | 31.7.16 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 3 |
| Investments | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 7 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Retained earnings | 9 |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| J & S Services Holdings Limited (Registered number: 04782237) |
| Balance Sheet - continued |
| 31 July 2017 |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements were approved by the Board of Directors on |
| J & S Services Holdings Limited (Registered number: 04782237) |
| Notes to the Financial Statements |
| for the Year Ended 31 July 2017 |
| 1. | STATUTORY INFORMATION |
| J & S Services Holdings Limited is a |
| company's registered number and registered office address can be found on the Company Information page. |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Financial Reporting Standard 102 - Reduced Disclosure Exemptions |
| The company has taken advantage of the following disclosure exemptions in preparing these financial |
| statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of |
| Ireland": |
| - the requirements of Section 7 Statement of Cash Flows - Presentation of a Statement of Cash Flow and related |
| notes and disclosures; |
| - the requirements of Section 11 'Basic Financial Instruments' & Section 12 'Other Financial Instrument Issues' - |
| Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis |
| of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value |
| changes recognised in the profit or loss and in other comprehensive income. |
| - Section 33 'Related Party Disclosures' - Compensation for key management personnel. |
| First time adoption of FRS 102 |
| These financial statements are the first financial statements of J & S Services Holdings Limited prepared in |
| accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and |
| Republic of Ireland' (FRS 102). The financial statements of J & S Services Holdings Limited for the year ended |
| 31 July 2016 were prepared in accordance with previous UK GAAP. |
| Some of the FRS 102 recognition, measurement, presentation and disclosure requirements and accounting policy |
| choices differ from previous UK GAAP. Consequently, the directors have amended certain accounting policies |
| to comply with FRS 102. The directors have also taken advantage of certain exemptions from the requirements |
| of FRS 102 permitted by FRS 102 Chapter 35 'Transition to this FRS'. |
| Monetary amounts in these financial statements are rounded to the nearest whole £1, except where otherwise |
| indicated. |
| Turnover |
| Turnover represents invoiced sales of services. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| J & S Services Holdings Limited (Registered number: 04782237) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2017 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to |
| the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or |
| substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance |
| sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from |
| those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that |
| have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the |
| timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they |
| will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| 3. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and |
| machinery | fittings | Totals |
| £ | £ | £ |
| COST |
| At 1 August 2016 |
| and 31 July 2017 |
| DEPRECIATION |
| At 1 August 2016 |
| Charge for year |
| At 31 July 2017 |
| NET BOOK VALUE |
| At 31 July 2017 |
| At 31 July 2016 |
| 4. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 August 2016 |
| and 31 July 2017 |
| NET BOOK VALUE |
| At 31 July 2017 |
| At 31 July 2016 |
| J & S Services Holdings Limited (Registered number: 04782237) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2017 |
| 4. | FIXED ASSET INVESTMENTS - continued |
| The company's investments at the Balance Sheet date in the share capital of companies include the following: |
| Registered office: |
| Nature of business: |
| % |
| Class of shares: | holding |
| 31.7.17 | 31.7.16 |
| £ | £ |
| Aggregate capital and reserves |
| Profit for the year |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.7.17 | 31.7.16 |
| £ | £ |
| Amounts owed by group undertakings |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.7.17 | 31.7.16 |
| £ | £ |
| Trade creditors | ( |
) |
| Taxation and social security |
| Other creditors |
| 7. | PROVISIONS FOR LIABILITIES |
| 31.7.17 | 31.7.16 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances |
| Deferred |
| tax |
| £ |
| Balance at 1 August 2016 |
| Accelerated capital allowances | (33 | ) |
| Balance at 31 July 2017 |
| J & S Services Holdings Limited (Registered number: 04782237) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2017 |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.7.17 | 31.7.16 |
| value: | £ | £ |
| Ordinary | £1 | 2 | 2 |
| 'B' | £1 | 2 | 2 |
| 4 | 4 |
| 9. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 August 2016 |
| Profit for the year |
| Dividends | ( |
) |
| At 31 July 2017 |
| 10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 31 July 2017 and 31 July 2016: |
| 31.7.17 | 31.7.16 |
| £ | £ |
| Balance outstanding at start of year | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| Balance outstanding at start of year | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| 11. | ULTIMATE CONTROLLING PARTY |
| There is no ultimate controlling party. |
| 12. | FIRST YEAR ADOPTION |
| The company transitioned to FRS 102 from previously extant UK GAAP as at 1 August 2016. |
| There has been no impact on the equity of the company or the profit previously reported as a result of the |
| transition. |