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Registered number: 05319226
T J Crane Hire Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
GAROB Accounting Solutions
Llanerch Cottage Yr Ochr
Froncysyllte
Llangollen
LL20 7RS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05319226
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 319,998 244,976
319,998 244,976
CURRENT ASSETS
Stocks 5 12,607 12,607
Debtors 6 190,723 89,125
Cash at bank and in hand 72,372 74,497
275,702 176,229
Creditors: Amounts Falling Due Within One Year 7 (132,405 ) (131,331 )
NET CURRENT ASSETS (LIABILITIES) 143,297 44,898
TOTAL ASSETS LESS CURRENT LIABILITIES 463,295 289,874
Creditors: Amounts Falling Due After More Than One Year 8 (74,000 ) (13,298 )
NET ASSETS 389,295 276,576
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 389,195 276,476
SHAREHOLDERS' FUNDS 389,295 276,576
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For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Colin Jones
Director
15th November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
T J Crane Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05319226 . The registered office is Tj Crane Hire Ltd Bersham Enterprise Centre, Colliery Road, Rhostyllen, Wrexham, Clwyd, LL14 4EG.
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2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20
Motor Vehicles 20
Fixtures & Fittings 20
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5
2022 2021
Office and administration 5 5
5 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2022 692,377 45,989 5,917 744,283
Additions 175,001 - - 175,001
Disposals (108,938 ) - - (108,938 )
As at 31 December 2022 758,440 45,989 5,917 810,346
Depreciation
As at 1 January 2022 467,651 25,167 6,489 499,307
Provided during the period 35,526 4,164 121 39,811
Disposals (48,770 ) - - (48,770 )
As at 31 December 2022 454,407 29,331 6,610 490,348
Net Book Value
As at 31 December 2022 304,033 16,658 (693 ) 319,998
As at 1 January 2022 224,726 20,822 (572 ) 244,976
5. Stocks
2022 2021
£ £
Materials 11,107 11,107
Work in progress 1,500 1,500
12,607 12,607
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 190,723 89,125
190,723 89,125
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7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 2 (2 )
Bank loans and overdrafts 38,880 63,313
Corporation tax 23,306 30,658
Other taxes and social security - 7,531
VAT 23,095 13,652
Crane Finance (Current liabilities - creditors < 1 year) 43,190 12,471
Accruals and deferred income 1,890 1,890
Directors' loan accounts 2,042 1,818
132,405 131,331
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Crane Finance (Long term liabilities - creditors > 1 year) 74,000 13,298
74,000 13,298
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
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