2021-10-012023-03-312023-03-31false11553755C J E CONSTRUCTION LIMITED2023-10-26iso4217:GBPxbrli:pure115537552021-10-01115537552023-03-31115537552021-10-012023-03-31115537552020-10-01115537552021-09-30115537552020-10-012021-09-3011553755bus:SmallEntities2021-10-012023-03-3111553755bus:AuditExempt-NoAccountantsReport2021-10-012023-03-3111553755bus:FullAccounts2021-10-012023-03-3111553755bus:PrivateLimitedCompanyLtd2021-10-012023-03-3111553755core:WithinOneYear2023-03-3111553755core:AfterOneYear2023-03-3111553755core:WithinOneYear2021-09-3011553755core:AfterOneYear2021-09-3011553755core:ShareCapital2023-03-3111553755core:SharePremium2023-03-3111553755core:RevaluationReserve2023-03-3111553755core:OtherReservesSubtotal2023-03-3111553755core:RetainedEarningsAccumulatedLosses2023-03-3111553755core:ShareCapital2021-09-3011553755core:SharePremium2021-09-3011553755core:RevaluationReserve2021-09-3011553755core:OtherReservesSubtotal2021-09-3011553755core:RetainedEarningsAccumulatedLosses2021-09-3011553755core:LandBuildings2023-03-3111553755core:PlantMachinery2023-03-3111553755core:Vehicles2023-03-3111553755core:FurnitureFittings2023-03-3111553755core:OfficeEquipment2023-03-3111553755core:NetGoodwill2023-03-3111553755core:IntangibleAssetsOtherThanGoodwill2023-03-3111553755core:ListedExchangeTraded2023-03-3111553755core:UnlistedNon-exchangeTraded2023-03-3111553755core:LandBuildings2021-09-3011553755core:PlantMachinery2021-09-3011553755core:Vehicles2021-09-3011553755core:FurnitureFittings2021-09-3011553755core:OfficeEquipment2021-09-3011553755core:NetGoodwill2021-09-3011553755core:IntangibleAssetsOtherThanGoodwill2021-09-3011553755core:ListedExchangeTraded2021-09-3011553755core:UnlistedNon-exchangeTraded2021-09-3011553755core:LandBuildings2021-10-012023-03-3111553755core:PlantMachinery2021-10-012023-03-3111553755core:Vehicles2021-10-012023-03-3111553755core:FurnitureFittings2021-10-012023-03-3111553755core:OfficeEquipment2021-10-012023-03-3111553755core:NetGoodwill2021-10-012023-03-3111553755core:IntangibleAssetsOtherThanGoodwill2021-10-012023-03-3111553755core:ListedExchangeTraded2021-10-012023-03-3111553755core:UnlistedNon-exchangeTraded2021-10-012023-03-3111553755core:MoreThanFiveYears2021-10-012023-03-3111553755core:Non-currentFinancialInstruments2023-03-3111553755core:Non-currentFinancialInstruments2021-09-3011553755dpl:CostSales2021-10-012023-03-3111553755dpl:DistributionCosts2021-10-012023-03-3111553755dpl:AdministrativeExpenses2021-10-012023-03-3111553755core:LandBuildings2021-10-012023-03-3111553755core:PlantMachinery2021-10-012023-03-3111553755core:Vehicles2021-10-012023-03-3111553755core:FurnitureFittings2021-10-012023-03-3111553755core:OfficeEquipment2021-10-012023-03-3111553755core:NetGoodwill2021-10-012023-03-3111553755core:IntangibleAssetsOtherThanGoodwill2021-10-012023-03-3111553755dpl:GroupUndertakings2021-10-012023-03-3111553755dpl:ParticipatingInterests2021-10-012023-03-3111553755dpl:GroupUndertakingscore:ListedExchangeTraded2021-10-012023-03-3111553755core:ListedExchangeTraded2021-10-012023-03-3111553755dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-10-012023-03-3111553755core:UnlistedNon-exchangeTraded2021-10-012023-03-3111553755dpl:CostSales2020-10-012021-09-3011553755dpl:DistributionCosts2020-10-012021-09-3011553755dpl:AdministrativeExpenses2020-10-012021-09-3011553755core:LandBuildings2020-10-012021-09-3011553755core:PlantMachinery2020-10-012021-09-3011553755core:Vehicles2020-10-012021-09-3011553755core:FurnitureFittings2020-10-012021-09-3011553755core:OfficeEquipment2020-10-012021-09-3011553755core:NetGoodwill2020-10-012021-09-3011553755core:IntangibleAssetsOtherThanGoodwill2020-10-012021-09-3011553755dpl:GroupUndertakings2020-10-012021-09-3011553755dpl:ParticipatingInterests2020-10-012021-09-3011553755dpl:GroupUndertakingscore:ListedExchangeTraded2020-10-012021-09-3011553755core:ListedExchangeTraded2020-10-012021-09-3011553755dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-10-012021-09-3011553755core:UnlistedNon-exchangeTraded2020-10-012021-09-3011553755core:NetGoodwill2023-03-3111553755core:IntangibleAssetsOtherThanGoodwill2023-03-3111553755core:LandBuildings2023-03-3111553755core:PlantMachinery2023-03-3111553755core:Vehicles2023-03-3111553755core:FurnitureFittings2023-03-3111553755core:OfficeEquipment2023-03-3111553755core:AfterOneYear2023-03-3111553755core:WithinOneYear2023-03-3111553755core:ListedExchangeTraded2023-03-3111553755core:UnlistedNon-exchangeTraded2023-03-3111553755core:ShareCapital2023-03-3111553755core:SharePremium2023-03-3111553755core:RevaluationReserve2023-03-3111553755core:OtherReservesSubtotal2023-03-3111553755core:RetainedEarningsAccumulatedLosses2023-03-3111553755core:NetGoodwill2021-09-3011553755core:IntangibleAssetsOtherThanGoodwill2021-09-3011553755core:LandBuildings2021-09-3011553755core:PlantMachinery2021-09-3011553755core:Vehicles2021-09-3011553755core:FurnitureFittings2021-09-3011553755core:OfficeEquipment2021-09-3011553755core:AfterOneYear2021-09-3011553755core:WithinOneYear2021-09-3011553755core:ListedExchangeTraded2021-09-3011553755core:UnlistedNon-exchangeTraded2021-09-3011553755core:ShareCapital2021-09-3011553755core:SharePremium2021-09-3011553755core:RevaluationReserve2021-09-3011553755core:OtherReservesSubtotal2021-09-3011553755core:RetainedEarningsAccumulatedLosses2021-09-3011553755core:NetGoodwill2020-10-0111553755core:IntangibleAssetsOtherThanGoodwill2020-10-0111553755core:LandBuildings2020-10-0111553755core:PlantMachinery2020-10-0111553755core:Vehicles2020-10-0111553755core:FurnitureFittings2020-10-0111553755core:OfficeEquipment2020-10-0111553755core:AfterOneYear2020-10-0111553755core:WithinOneYear2020-10-0111553755core:ListedExchangeTraded2020-10-0111553755core:UnlistedNon-exchangeTraded2020-10-0111553755core:ShareCapital2020-10-0111553755core:SharePremium2020-10-0111553755core:RevaluationReserve2020-10-0111553755core:OtherReservesSubtotal2020-10-0111553755core:RetainedEarningsAccumulatedLosses2020-10-0111553755core:AfterOneYear2021-10-012023-03-3111553755core:WithinOneYear2021-10-012023-03-3111553755core:Non-currentFinancialInstrumentscore:CostValuation2021-10-012023-03-3111553755core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-10-012023-03-3111553755core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-10-012023-03-3111553755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-10-012023-03-3111553755core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-10-012023-03-3111553755core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-10-012023-03-3111553755core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-10-012023-03-3111553755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-10-012023-03-3111553755core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-10-012023-03-3111553755core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3111553755core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3111553755core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3111553755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3111553755core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3111553755core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3111553755core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3111553755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3111553755core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3111553755core:Non-currentFinancialInstrumentscore:CostValuation2021-09-3011553755core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-09-3011553755core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-09-3011553755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-09-3011553755core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-09-3011553755core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-09-3011553755core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-09-3011553755core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-09-3011553755core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-09-3011553755bus:Director12021-10-012023-03-31115537551bus:Director12021-10-01115537551bus:Director12021-10-012023-03-31115537551bus:Director12023-03-31115537552021-10-01115537552021-10-012023-03-31115537552023-03-31

C J E CONSTRUCTION LIMITED

Registered Number
11553755
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2023

C J E CONSTRUCTION LIMITED
Company Information
for the period from 1 October 2021 to 31 March 2023

Director

ENGLISH, Charles Joseph

Registered Address

Flat 1 97 Desford Way
Ashford
TW15 3AS

Registered Number

11553755 (England and Wales)
C J E CONSTRUCTION LIMITED
Statement of Financial Position
31 March 2023

Notes

31 Mar 2023

30 Sep 2021

£

£

£

£

Fixed assets
Tangible assets89,213-
9,213-
Current assets
Debtors1055,22758,388
Cash at bank and on hand1,838-
57,06558,388
Creditors amounts falling due within one year11(22,895)(21,310)
Net current assets (liabilities)34,17037,078
Total assets less current liabilities43,38337,078
Creditors amounts falling due after one year12(19,103)(18,168)
Net assets24,28018,910
Capital and reserves
Called up share capital11
Profit and loss account24,27918,909
Shareholders' funds24,28018,910
The financial statements were approved and authorised for issue by the Director on 26 October 2023, and are signed on its behalf by:
ENGLISH, Charles Joseph
Director
Registered Company No. 11553755
C J E CONSTRUCTION LIMITED
Notes to the Financial Statements
for the period 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.Change in reporting period and impact on comparability
The accounting period was extended to 31 March 2023. The accounts are therefore prepared for the period 1 October 2021 - 31 March 2023.
4.Principal activities
The company derives revenue from the provision of construction services.
5.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
6.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
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:

Reducing balance (%)
Plant and machinery25
Vehicles25
Revenue recognition policy
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
7.Employee information

20232021
Average number of employees during the year11
8.Property, plant and equipment

Plant & machinery

Vehicles

Total

£££
Cost or valuation
Revaluations4,1328,15312,285
At 31 March 234,1328,15312,285
Depreciation and impairment
Charge for year1,0342,0383,072
At 31 March 231,0342,0383,072
Net book value
At 31 March 233,0986,1159,213
At 30 September 21---
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
ENGLISH, Charles Joseph58,388106,435129,33935,484
58,388106,435129,33935,484
10.Debtors

2023

2021

££
Trade debtors / trade receivables2,209-
Other debtors53,01858,388
Total55,22758,388
11.Creditors within one year

2023

2021

££
Trade creditors / trade payables3-
Bank borrowings and overdrafts4,816-
Taxation and social security14,9856,450
Finance lease and HP contracts3,091-
Other creditors-14,860
Total22,89521,310
12.Creditors after one year

2023

2021

££
Bank borrowings and overdrafts10,66018,168
Other creditors8,443-
Total19,10318,168
13.Finance lease and HP contracts after one year

2023

2021

££
Finance lease and HP contracts8,443-