2022-09-012023-08-312023-08-31false09742378JSR PAVING & GROUNDWORKS 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JSR PAVING & GROUNDWORKS LIMITED

Registered Number
09742378
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

JSR PAVING & GROUNDWORKS LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

RYCRAFT, James

Registered Address

2 Colchester Road
Waterloo House
St Osyth
CO16 8HA

Registered Number

09742378 (England and Wales)
JSR PAVING & GROUNDWORKS LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6319,319161,905
319,319161,905
Current assets
Stocks715,00020,000
Debtors8317,581177,257
Cash at bank and on hand49,81054,075
382,391251,332
Creditors amounts falling due within one year9(155,376)(97,190)
Net current assets (liabilities)227,015154,142
Total assets less current liabilities546,334316,047
Creditors amounts falling due after one year10(54,809)(37,646)
Net assets491,525278,401
Capital and reserves
Called up share capital33
Profit and loss account491,522278,398
Shareholders' funds491,525278,401
The financial statements were approved and authorised for issue by the Director on 29 September 2023, and are signed on its behalf by:
RYCRAFT, James
Director
Registered Company No. 09742378
JSR PAVING & GROUNDWORKS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

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.Principal activities
The company's principal activity during the year continued to be construction of domestic buildings.
4.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: 25% Reducing balance
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year33
6.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 September 22231,955119,2769,325360,556
Additions157,75795,846-253,603
Disposals(50,000)(13,934)-(63,934)
At 31 August 23339,712201,1889,325550,225
Depreciation and impairment
At 01 September 22133,04060,1665,445198,651
Charge for year4,37026,91696932,255
At 31 August 23137,41087,0826,414230,906
Net book value
At 31 August 23202,302114,1062,911319,319
At 31 August 2298,91559,1103,880161,905
7.Stocks

2023

2022

££
Other stocks15,00020,000
Total15,00020,000
8.Debtors

2023

2022

££
Trade debtors / trade receivables195,642131,369
Other debtors121,93945,888
Total317,581177,257
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.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables79,66036,588
Bank borrowings and overdrafts10,823-
Taxation and social security17,2308,248
Finance lease and HP contracts37,370-
Other creditors10,29352,354
Total155,37697,190
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.
10.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts16,82337,646
Other creditors37,986-
Total54,80937,646
11.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts37,986-