2022-04-012023-03-312023-03-31false05758608JCG CARPENTRY LIMITED2023-09-24iso4217:GBPxbrli:pure057586082022-04-01057586082023-03-31057586082022-04-012023-03-31057586082021-04-01057586082022-03-31057586082021-04-012022-03-3105758608bus:SmallEntities2022-04-012023-03-3105758608bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3105758608bus:FullAccounts2022-04-012023-03-3105758608bus:PrivateLimitedCompanyLtd2022-04-012023-03-3105758608core:WithinOneYear2023-03-3105758608core:AfterOneYear2023-03-3105758608core:WithinOneYear2022-03-3105758608core:AfterOneYear2022-03-3105758608core:ShareCapital2023-03-3105758608core:SharePremium2023-03-3105758608core:RevaluationReserve2023-03-3105758608core:OtherReservesSubtotal2023-03-3105758608core:RetainedEarningsAccumulatedLosses2023-03-3105758608core:ShareCapital2022-03-3105758608core:SharePremium2022-03-3105758608core:RevaluationReserve2022-03-3105758608core:OtherReservesSubtotal2022-03-3105758608core:RetainedEarningsAccumulatedLosses2022-03-3105758608core:LandBuildings2023-03-3105758608core:PlantMachinery2023-03-3105758608core:Vehicles2023-03-3105758608core:FurnitureFittings2023-03-3105758608core:OfficeEquipment2023-03-3105758608core:NetGoodwill2023-03-3105758608core:IntangibleAssetsOtherThanGoodwill2023-03-3105758608core:ListedExchangeTraded2023-03-3105758608core:UnlistedNon-exchangeTraded2023-03-3105758608core:LandBuildings2022-03-3105758608core:PlantMachinery2022-03-3105758608core:Vehicles2022-03-3105758608core:FurnitureFittings2022-03-3105758608core:OfficeEquipment2022-03-3105758608core:NetGoodwill2022-03-3105758608core:IntangibleAssetsOtherThanGoodwill2022-03-3105758608core:ListedExchangeTraded2022-03-3105758608core:UnlistedNon-exchangeTraded2022-03-3105758608core:LandBuildings2022-04-012023-03-3105758608core:PlantMachinery2022-04-012023-03-3105758608core:Vehicles2022-04-012023-03-3105758608core:FurnitureFittings2022-04-012023-03-3105758608core:OfficeEquipment2022-04-012023-03-3105758608core:NetGoodwill2022-04-012023-03-3105758608core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105758608core:ListedExchangeTraded2022-04-012023-03-3105758608core:UnlistedNon-exchangeTraded2022-04-012023-03-3105758608core:MoreThanFiveYears2022-04-012023-03-3105758608core:Non-currentFinancialInstruments2023-03-3105758608core:Non-currentFinancialInstruments2022-03-3105758608dpl:CostSales2022-04-012023-03-3105758608dpl:DistributionCosts2022-04-012023-03-3105758608dpl:AdministrativeExpenses2022-04-012023-03-3105758608core:LandBuildings2022-04-012023-03-3105758608core:PlantMachinery2022-04-012023-03-3105758608core:Vehicles2022-04-012023-03-3105758608core:FurnitureFittings2022-04-012023-03-3105758608core:OfficeEquipment2022-04-012023-03-3105758608core:NetGoodwill2022-04-012023-03-3105758608core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105758608dpl:GroupUndertakings2022-04-012023-03-3105758608dpl:ParticipatingInterests2022-04-012023-03-3105758608dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3105758608core:ListedExchangeTraded2022-04-012023-03-3105758608dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3105758608core:UnlistedNon-exchangeTraded2022-04-012023-03-3105758608dpl:CostSales2021-04-012022-03-3105758608dpl:DistributionCosts2021-04-012022-03-3105758608dpl:AdministrativeExpenses2021-04-012022-03-3105758608core:LandBuildings2021-04-012022-03-3105758608core:PlantMachinery2021-04-012022-03-3105758608core:Vehicles2021-04-012022-03-3105758608core:FurnitureFittings2021-04-012022-03-3105758608core:OfficeEquipment2021-04-012022-03-3105758608core:NetGoodwill2021-04-012022-03-3105758608core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3105758608dpl:GroupUndertakings2021-04-012022-03-3105758608dpl:ParticipatingInterests2021-04-012022-03-3105758608dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3105758608core:ListedExchangeTraded2021-04-012022-03-3105758608dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3105758608core:UnlistedNon-exchangeTraded2021-04-012022-03-3105758608core:NetGoodwill2023-03-3105758608core:IntangibleAssetsOtherThanGoodwill2023-03-3105758608core:LandBuildings2023-03-3105758608core:PlantMachinery2023-03-3105758608core:Vehicles2023-03-3105758608core:FurnitureFittings2023-03-3105758608core:OfficeEquipment2023-03-3105758608core:AfterOneYear2023-03-3105758608core:WithinOneYear2023-03-3105758608core:ListedExchangeTraded2023-03-3105758608core:UnlistedNon-exchangeTraded2023-03-3105758608core:ShareCapital2023-03-3105758608core:SharePremium2023-03-3105758608core:RevaluationReserve2023-03-3105758608core:OtherReservesSubtotal2023-03-3105758608core:RetainedEarningsAccumulatedLosses2023-03-3105758608core:NetGoodwill2022-03-3105758608core:IntangibleAssetsOtherThanGoodwill2022-03-3105758608core:LandBuildings2022-03-3105758608core:PlantMachinery2022-03-3105758608core:Vehicles2022-03-3105758608core:FurnitureFittings2022-03-3105758608core:OfficeEquipment2022-03-3105758608core:AfterOneYear2022-03-3105758608core:WithinOneYear2022-03-3105758608core:ListedExchangeTraded2022-03-3105758608core:UnlistedNon-exchangeTraded2022-03-3105758608core:ShareCapital2022-03-3105758608core:SharePremium2022-03-3105758608core:RevaluationReserve2022-03-3105758608core:OtherReservesSubtotal2022-03-3105758608core:RetainedEarningsAccumulatedLosses2022-03-3105758608core:NetGoodwill2021-04-0105758608core:IntangibleAssetsOtherThanGoodwill2021-04-0105758608core:LandBuildings2021-04-0105758608core:PlantMachinery2021-04-0105758608core:Vehicles2021-04-0105758608core:FurnitureFittings2021-04-0105758608core:OfficeEquipment2021-04-0105758608core:AfterOneYear2021-04-0105758608core:WithinOneYear2021-04-0105758608core:ListedExchangeTraded2021-04-0105758608core:UnlistedNon-exchangeTraded2021-04-0105758608core:ShareCapital2021-04-0105758608core:SharePremium2021-04-0105758608core:RevaluationReserve2021-04-0105758608core:OtherReservesSubtotal2021-04-0105758608core:RetainedEarningsAccumulatedLosses2021-04-0105758608core:AfterOneYear2022-04-012023-03-3105758608core:WithinOneYear2022-04-012023-03-3105758608core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-3105758608core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-3105758608core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-3105758608core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-3105758608core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-3105758608core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-3105758608core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3105758608core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3105758608core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3105758608core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3105758608core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3105758608core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3105758608core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3105758608core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3105758608core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3105758608core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3105758608core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3105758608core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3105758608core:Non-currentFinancialInstrumentscore:CostValuation2022-03-3105758608core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-3105758608core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-3105758608core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-3105758608core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-3105758608core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-3105758608core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-3105758608core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-3105758608core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-3105758608bus:Director12022-04-012023-03-3105758608bus:Director22022-04-012023-03-31

JCG CARPENTRY LIMITED

Registered Number
05758608
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

JCG CARPENTRY LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

BODKIN, Kieran
HUGHES, Michael

Registered Address

19 Home Farm Drive
Boughton
Northampton
NN2 8ES

Registered Number

05758608 (England and Wales)
JCG CARPENTRY LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets711,28314,505
11,28314,505
Current assets
Stocks88,189566
Debtors987,54466,942
Cash at bank and on hand143,803119,995
239,536187,503
Creditors amounts falling due within one year10(45,479)(27,972)
Net current assets (liabilities)194,057159,531
Total assets less current liabilities205,340174,036
Provisions for liabilities11(2,144)(2,756)
Net assets203,196171,280
Capital and reserves
Called up share capital100100
Profit and loss account203,096171,180
Shareholders' funds203,196171,280
The financial statements were approved and authorised for issue by the Board of Directors on 24 September 2023, and are signed on its behalf by:
BODKIN, Kieran
Director
HUGHES, Michael
Director

Registered Company No. 05758608
JCG CARPENTRY LIMITED
Notes to the Financial Statements
for the year ended 31 March 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 principal activity of the company is carpentry and building services
4.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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:
Intangible assets policy
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Goodwill - Evenly over 10 years from 2006
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.
5.Employee information

20232022
Average number of employees during the year44
6.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2290,00090,000
At 31 March 2390,00090,000
Amortisation and impairment
At 01 April 2290,00090,000
At 31 March 2390,00090,000
Net book value
At 31 March 23--
At 31 March 22--
7.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2214,48925,0003,19242,681
Additions207-415622
At 31 March 2314,69625,0003,60743,303
Depreciation and impairment
At 01 April 2212,55212,5173,10728,176
Charge for year5363,1211883,845
Other adjustments(1)--(1)
At 31 March 2313,08715,6383,29532,020
Net book value
At 31 March 231,6099,36231211,283
At 31 March 221,93712,4838514,505
8.Stocks

2023

2022

££
Work in progress8,189566
Total8,189566
9.Debtors

2023

2022

££
Trade debtors / trade receivables81,16041,682
Other debtors3,79222,562
Prepayments and accrued income2,5922,698
Total87,54466,942
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.
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables9,9874,846
Taxation and social security29,16617,774
Other creditors2,0761,452
Accrued liabilities and deferred income4,2503,900
Total45,47927,972
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.
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)2,1442,756
Total2,1442,756