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Registered Number: 06393258
England and Wales

 

 

 

J & J ASPHALT LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2022

End date: 31 December 2022
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 3 19,747    25,996 
19,747    25,996 
Current assets      
Debtors: amounts falling due within one year 50,283    61,998 
Cash at bank and in hand 21,320    31,162 
71,603    93,160 
Creditors: amount falling due within one year (57,256)   (105,741)
Net current assets 14,347    (12,581)
 
Total assets less current liabilities 34,094    13,415 
Net assets 34,094    13,415 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 34,093    13,414 
Shareholder's funds 34,094    13,415 
 


For the year ended 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 September 2023 and were signed by:


-------------------------------
D STOCK
Director
1
General Information
J & J Asphalt Ltd is a private company, limited by shares, registered in England and Wales, registration number 06393258, registration address 169 High Street, Barnet, Herts, EN5 5SU. The trading address of the company is 34 High Road, Waterford, Herts, SG14 2PR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Motor Vehicles 20% Straight Line
Fixtures, Fittings and Equipment 25% Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2021 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures, Fittings and Equipment   Total
  £   £   £   £
At 01 January 2022 1,072    32,495    6,958    40,525 
Additions     333    333 
Disposals (439)     (4,799)   (5,238)
At 31 December 2022 633    32,495    2,492    35,620 
Depreciation
At 01 January 2022 1,072    6,499    6,958    14,529 
Charge for year   6,499    83    6,582 
On disposals (439)     (4,799)   (5,238)
At 31 December 2022 633    12,998    2,242    15,873 
Net book values
Closing balance as at 31 December 2022   19,497    250    19,747 
Opening balance as at 01 January 2022   25,996      25,996 


4.

Share Capital

Allotted, called up and fully paid
2022
£
  2021
£
1 ordinary share of £1.00 each  
 

2