Registered number
13281972
JPW Fencing and Decking Limited
Filleted Accounts
31 March 2022
JPW Fencing and Decking Limited
Registered number: 13281972
Balance Sheet
as at 31 March 2022
Notes 2022
£
Fixed assets
Tangible assets 3 30,000
Current assets
Debtors 4 9,007
Cash at bank and in hand 539
9,546
Creditors: amounts falling due within one year 5 (8,250)
Net current assets 1,296
Total assets less current liabilities 31,296
Creditors: amounts falling due after more than one year 6 (24,781)
Provisions for liabilities (5,700)
Net assets 815
Capital and reserves
Called up share capital 100
Profit and loss account 715
Shareholders' funds 815
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J P Williams
Director
Approved by the board on 4 September 2022
JPW Fencing and Decking Limited
Notes to the Accounts
for the year ended 31 March 2022
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised once the work has been completed.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 4 Years straight line
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2022
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Plant and machinery
£
Cost
Additions 30,000
At 31 March 2022 30,000
Depreciation
At 31 March 2022 -
Net book value
At 31 March 2022 30,000
4 Debtors 2022
£
Trade debtors 3,905
Other debtors 5,102
9,007
5 Creditors: amounts falling due within one year 2022
£
Obligations under finance lease and hire purchase contracts 7,500
Other creditors 750
8,250
6 Creditors: amounts falling due after one year 2022
£
Obligations under finance lease and hire purchase contracts 22,500
Other creditors 2,281
24,781
7 Related party transactions
At the year end the company owed the director £2,281.

At the year end the compnay owed JPW Builders, a compnay controlled by the director £5,102.
8 Controlling party
The company is controlled by the director who owns 100% of the issued share capital.
9 Other information
JPW Fencing and Decking Limited is a private company limited by shares and incorporated in England. Its registered office is:
33 Cannons Gate
Clevedon
BS21 5HL
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