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REGISTERED NUMBER: 02612116 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

JACAMAST SERVICES LIMITED

JACAMAST SERVICES LIMITED (REGISTERED NUMBER: 02612116)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JACAMAST SERVICES LIMITED

Company Information
for the Year Ended 31 March 2023







DIRECTOR: G Pearson





SECRETARY: Mrs W Pearson





REGISTERED OFFICE: Colne Bridge Works
Bradley
Huddersfield
HD5 0RH





REGISTERED NUMBER: 02612116 (England and Wales)





ACCOUNTANTS: Carter Smith
12/14 Church Street
Ecclesfield
Sheffield
South Yorkshire
S35 9WE

JACAMAST SERVICES LIMITED (REGISTERED NUMBER: 02612116)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 121,334 69,877

CURRENT ASSETS
Stocks 738,009 369,380
Debtors 5 404,851 403,754
Cash at bank and in hand 25,244 439,980
1,168,104 1,213,114
CREDITORS
Amounts falling due within one year 6 276,412 304,170
NET CURRENT ASSETS 891,692 908,944
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,013,026

978,821

CREDITORS
Amounts falling due after more than one
year

7

(308,820

)

(405,823

)

PROVISIONS FOR LIABILITIES (32,154 ) (13,277 )
NET ASSETS 672,052 559,721

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 671,852 559,521
672,052 559,721

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JACAMAST SERVICES LIMITED (REGISTERED NUMBER: 02612116)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 September 2023 and were signed by:





G Pearson - Director


JACAMAST SERVICES LIMITED (REGISTERED NUMBER: 02612116)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Jacamast Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 end 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

JACAMAST SERVICES LIMITED (REGISTERED NUMBER: 02612116)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 235,040
Additions 70,840
At 31 March 2023 305,880
DEPRECIATION
At 1 April 2022 165,163
Charge for year 19,383
At 31 March 2023 184,546
NET BOOK VALUE
At 31 March 2023 121,334
At 31 March 2022 69,877

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 74,434 86,571
Amounts owed by associates 307,298 272,066
Other debtors 23,119 45,117
404,851 403,754

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 134,173 164,547
Amounts owed to associates 97,003 94,177
Taxation and social security 39,539 39,537
Other creditors 5,697 5,909
276,412 304,170

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Amounts owed to associates 308,820 405,823

8. RELATED PARTY DISCLOSURES

Jacamast Structureclad Limited is an associated company. All trade between the two companies is carried out under normal commercial terms. At the year end the balance due from Jacamast Structureclad Limited was £307,298 (2022: £272,066).

The Jacamast pension scheme loaned the company £500,000 on 24 August 2021. Repayments are being made annually over 5 years & interest is charged at the rate of 3 percent per annum.