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Registered Number: 08491227
England and Wales

 

 

 

J & J MAINTENANCE (HOLDINGS) LTD


Abridged Accounts
 


Period of accounts

Start date: 01 February 2022

End date: 31 January 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 80,641    45,630 
80,641    45,630 
Current assets      
Stocks 18,282    11,082 
Debtors 187,013    121,644 
Cash at bank and in hand 705,179    1,068,502 
910,474    1,201,228 
Creditors: amount falling due within one year (147,363)   (225,169)
Net current assets 763,111    976,059 
 
Total assets less current liabilities 843,752    1,021,689 
Creditors: amount falling due after more than one year (36,338)   (41,568)
Provisions for liabilities (15,322)   (8,670)
Net assets 792,092    971,451 
 

Capital and reserves
     
Called up share capital 1,000    1,000 
Share premium account 153,470    153,470 
Profit and loss account 637,622    816,981 
Shareholder's funds 792,092    971,451 
 


For the year ended 31 January 2023 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 16 October 2023 and were signed by:


-------------------------------
Mrs E J Abbot
Director
1
General Information
J & J Maintenance (Holdings) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08491227, registration address Merlin House, Brunel Road, Reading, Berkshire, RG7 4AB.

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(1A) 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.

Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover represents net invoiced sales of goods and services excluding Value added tax, as adjusted for work in progress. Income is recognised once the work is completed.
Government grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.


A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases contracts are depreciated over their estimated useful lives or the lease term, whichever is the shorter.


The interest element of this obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged  to profit or loss on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.


Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.


Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference.


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.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery - 25% Reducing Balance Method
Fixtures & fittings - 25% Reducing Balance Method
Motor Vehicles - 25% Reducing Balance Method
Computer equipment - 25% Reducing Balance Method
Improvements to property - Straight line over 5 years
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Investment in subsidiaries
Investments in subsidiary undertakings are recognised at coast less any provision for impairment. 
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any forseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 9 (2022 : 14).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 February 2022 179,780    179,780 
Additions 53,035    53,035 
Disposals (20,830)   (20,830)
At 31 January 2023 211,985    211,985 
Depreciation
At 01 February 2022 134,151    134,151 
Charge for year 15,937    15,937 
On disposals (18,744)   (18,744)
At 31 January 2023 131,344    131,344 
Net book values
Closing balance as at 31 January 2023 80,641    80,641 
Opening balance as at 01 February 2022 45,630    45,630 


4.

Debtors: amounts falling due within one year

.   2023
£
  2022
£
Trade Debtors 152,066  91,545 
Prepayments & Accrued Income 4,318  4,326 
Other Debtors 30,629  25,773 
187,013  121,644 

5.

Creditors: amounts falling due within one year

.   2023
£
  2022
£
Trade Creditors 92,893  106,811 
Bank Loans & Overdrafts 5,230  5,101 
Amounts Owed to Group Undertakings 101 
Corporation Tax 34,857  92,417 
PAYE & Social Security 3,362  2,191 
Other Creditors 292  388 
Directors' Current Accounts 1,248  624 
VAT 9,481  17,536 
147,363  225,169 

6.

Creditors: amounts falling due after more than one year

.   2023
£
  2022
£
Bank Loans & Overdrafts 36,338  41,568 
36,338  41,568 

7.

Leasing Agreements

Minimum lease payments fall due as follows:
.   2023
£
  2022
£
Within one year 22,811  26,028 
Between one and five years 22,811  42,422 
45,622  68,450 

8.

Ultimate Controlling Party

Mrs E J Abbot and her husband are the ultimate controlling party.
2