2021-04-012022-03-312022-03-31false10241425J DELACOE CONSTRUCTION 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J DELACOE CONSTRUCTION LTD

Registered Number
10241425
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2022

J DELACOE CONSTRUCTION LTD
Company Information
for the year from 1 April 2021 to 31 March 2022

Directors

DELACOE, John

Registered Address

56 St. Marys Road
Bodmin
PL31 1NL

Registered Number

10241425 (England and Wales)
J DELACOE CONSTRUCTION LTD
Balance Sheet as at
31 March 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets512,24611,461
Investments-3,944
12,24615,405
Current assets
Debtors614,58313,699
Cash at bank and on hand17,87411,949
32,45725,648
Creditors amounts falling due within one year7(9,934)(8,262)
Net current assets (liabilities)22,52317,386
Total assets less current liabilities34,76932,791
Net assets34,76932,791
Capital and reserves
Profit and loss account34,76932,791
Shareholders' funds34,76932,791
The financial statements were approved and authorised for issue by the Director on 1 August 2022, and are signed on its behalf by:
DELACOE, John
Director
Registered Company No. 10241425
J DELACOE CONSTRUCTION LTD
Notes to the Financial Statements
for the year ended 31 March 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20222021
Average number of employees during the year31
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 2119,239
Additions(5,133)
At 31 March 2214,106
Depreciation and impairment
At 01 April 217,778
Charge for year2,669
Other adjustments(8,587)
At 31 March 221,860
Net book value
At 31 March 2212,246
At 31 March 2111,461
6.Debtors

2022

2021

££
Trade debtors / trade receivables4,679646
Other debtors-431
Deferred tax asset, debtors9,90412,622
Total14,58313,699
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.
7.Creditors within one year

2022

2021

££
Trade creditors / trade payables424357
Bank borrowings and overdrafts3,4247,905
Amounts owed to related parties2,378-
Taxation and social security3,708-
Total9,9348,262
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.