2022-02-012023-01-312023-01-31false09939299TOM JAMES CONSTRUCTION SERVICES 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TOM JAMES CONSTRUCTION SERVICES LTD

Registered Number
09939299
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

TOM JAMES CONSTRUCTION SERVICES LTD
Company Information
for the year from 1 February 2022 to 31 January 2023

Directors

JAMES, Tesni Lloyd
JAMES, Tomos Andrew

Registered Address

Unit 2 Pant Yr Onnen
Rhiwbryfdir
Blaenau Ffestiniog
LL41 3LN

Registered Number

09939299 (England and Wales)
TOM JAMES CONSTRUCTION SERVICES LTD
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5324,491257,618
324,491257,618
Current assets
Stocks6320,338356,685
Debtors7114,321128,596
Cash at bank and on hand60,42716,254
495,086501,535
Creditors amounts falling due within one year8(264,412)(265,043)
Net current assets (liabilities)230,674236,492
Total assets less current liabilities555,165494,110
Creditors amounts falling due after one year9(226,860)(271,801)
Provisions for liabilities10(52,053)(39,347)
Net assets276,252182,962
Capital and reserves
Called up share capital1010
Profit and loss account276,242182,952
Shareholders' funds276,252182,962
The financial statements were approved and authorised for issue by the Board of Directors on 13 October 2023, and are signed on its behalf by:
JAMES, Tesni Lloyd
Director
Registered Company No. 09939299
TOM JAMES CONSTRUCTION SERVICES LTD
Notes to the Financial Statements
for the year ended 31 January 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.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:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
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.
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year1919
5.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 February 2250,530409,128-4,449464,107
Additions-140,011-471140,482
Disposals-(15,500)--(15,500)
At 31 January 2350,530533,639-4,920589,089
Depreciation and impairment
At 01 February 22-202,4224,067-206,489
Charge for year-73,415194-73,609
On disposals-(15,500)--(15,500)
At 31 January 23-260,3374,261-264,598
Net book value
At 31 January 2350,530273,302(4,261)4,920324,491
At 31 January 2250,530206,706(4,067)4,449257,618
6.Stocks

2023

2022

££
Work in progress55,04393,331
Finished goods265,295263,354
Total320,338356,685
7.Debtors

2023

2022

££
Trade debtors / trade receivables101,275128,596
Other debtors13,046-
Total114,321128,596
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables157,329206,287
Bank borrowings and overdrafts65,22840,674
Taxation and social security-1,196
Other creditors38,75414,216
Accrued liabilities and deferred income3,1012,670
Total264,412265,043
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.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts226,860271,801
Total226,860271,801
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)52,05339,347
Total52,05339,347