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REGISTERED NUMBER: 12000831 (England and Wales)















Unaudited Financial Statements

for the Period 1 August 2022 to 30 September 2023

for

CJF Developments UK Limited

CJF Developments UK Limited (Registered number: 12000831)






Contents of the Financial Statements
for the Period 1 August 2022 to 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CJF Developments UK Limited

Company Information
for the Period 1 August 2022 to 30 September 2023







DIRECTOR: C J Fox





REGISTERED OFFICE: 10-12 Upper Dicconson Street
Wigan
United Kingdom
Lancashire
WN1 2AD





REGISTERED NUMBER: 12000831 (England and Wales)





ACCOUNTANTS: Ashford Rainham Limited
10-12 Upper Dicconson St
Wigan
Lancashire
WN1 2AD

CJF Developments UK Limited (Registered number: 12000831)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 157,492 58,787

CURRENT ASSETS
Stocks 255,800 278,921
Debtors 5 284,404 211,358
Cash at bank 8,229 12,250
548,433 502,529
CREDITORS
Amounts falling due within one year 6 237,354 275,834
NET CURRENT ASSETS 311,079 226,695
TOTAL ASSETS LESS CURRENT
LIABILITIES

468,571

285,482

CREDITORS
Amounts falling due after more than one
year

7

(160,010

)

(62,170

)

PROVISIONS FOR LIABILITIES (14,295 ) (14,295 )
NET ASSETS 294,266 209,017

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 294,166 208,917
SHAREHOLDERS' FUNDS 294,266 209,017

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 10 November 2023 and were signed by:





C J Fox - Director


CJF Developments UK Limited (Registered number: 12000831)

Notes to the Financial Statements
for the Period 1 August 2022 to 30 September 2023

1. STATUTORY INFORMATION

CJF Developments UK 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 15% on reducing balance

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

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 period 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 period 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.

Hire purchase and leasing commitments
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 15 (2022 - 12 ) .

CJF Developments UK Limited (Registered number: 12000831)

Notes to the Financial Statements - continued
for the Period 1 August 2022 to 30 September 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 92,957
Additions 149,253
Disposals (21,508 )
At 30 September 2023 220,702
DEPRECIATION
At 1 August 2022 34,170
Charge for period 37,023
Eliminated on disposal (7,983 )
At 30 September 2023 63,210
NET BOOK VALUE
At 30 September 2023 157,492
At 31 July 2022 58,787

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 262,773 195,348
Other debtors 21,631 16,010
284,404 211,358

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 19,902 5,568
Trade creditors 125,186 128,105
Taxation and social security 73,370 118,385
Other creditors 18,896 23,776
237,354 275,834

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 27,447 38,970
Hire purchase contracts 132,563 23,200
160,010 62,170

8. RELATED PARTY DISCLOSURES

During the period, total dividends of £40,000 were paid to the director .