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REGISTERED NUMBER: 06784547 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023

FOR

J & J BUILDING CONTRACTORS LIMITED

J & J BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 06784547)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J & J BUILDING CONTRACTORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2023







DIRECTOR: Mr W P P Hume



SECRETARY: Mrs J B Hume



REGISTERED OFFICE: 48 Ringley Drive
Whitefield
Manchester
Lancashire
M45 7LR



REGISTERED NUMBER: 06784547 (England and Wales)



ACCOUNTANT: Andrew W Berens FCA.
Chartered Accountant
48 Ringley Drive
Whitefield
Manchester
M45 7LR



BANKERS: NatWest Bank Plc
9 Crofts Bank Road
Urmston
Manchester
M41 5TN

J & J BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 06784547)

BALANCE SHEET
31 JANUARY 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 757,296 425,011

CURRENT ASSETS
Stocks 5 20,118 -
Debtors 6 10,876 11,479
Cash at bank 7,747 352,778
38,741 364,257
CREDITORS
Amounts falling due within one year 7 (461,773 ) (463,185 )
NET CURRENT LIABILITIES (423,032 ) (98,928 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

334,264

326,083

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 334,262 326,081
SHAREHOLDERS' FUNDS 334,264 326,083

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 20 October 2023 and were signed by:





Mr W P P Hume - Director


J & J BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 06784547)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1. STATUTORY INFORMATION

J & J Building Contractors 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 cost and 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

J & J BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 06784547)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2022 425,000 68,930 493,930
Additions 332,285 - 332,285
At 31 January 2023 757,285 68,930 826,215
DEPRECIATION
At 1 February 2022
and 31 January 2023 - 68,919 68,919
NET BOOK VALUE
At 31 January 2023 757,285 11 757,296
At 31 January 2022 425,000 11 425,011

5. STOCKS
2023 2022
£    £   
Work-in-progress 20,118 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 10,876 11,208
VAT - 271
10,876 11,479

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,410 13,137
Tax 2,624 9,642
Social security and other taxes 300 1,455
VAT 2,983 -
Other creditors 415 415
Directors' current accounts 449,241 436,036
Accrued expenses 3,800 2,500
461,773 463,185