IRIS Accounts Production v23.3.0.418 02359312 director 1.4.22 31.3.23 31.3.23 0 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure023593122022-03-31023593122023-03-31023593122022-04-012023-03-31023593122021-03-31023593122021-04-012022-03-31023593122022-03-3102359312ns16:EnglandWales2022-04-012023-03-3102359312ns15:PoundSterling2022-04-012023-03-3102359312ns11:Director12022-04-012023-03-3102359312ns11:PrivateLimitedCompanyLtd2022-04-012023-03-3102359312ns11:SmallEntities2022-04-012023-03-3102359312ns11:AuditExempt-NoAccountantsReport2022-04-012023-03-3102359312ns11:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3102359312ns11:SmallCompaniesRegimeForAccounts2022-04-012023-03-3102359312ns11:FullAccounts2022-04-012023-03-3102359312ns11:OrdinaryShareClass12022-04-012023-03-3102359312ns11:RegisteredOffice2022-04-012023-03-3102359312ns6:CurrentFinancialInstruments2023-03-3102359312ns6:CurrentFinancialInstruments2022-03-3102359312ns6:ShareCapital2023-03-3102359312ns6:ShareCapital2022-03-3102359312ns6:FurtherSpecificReserve3ComponentTotalEquity2023-03-3102359312ns6:FurtherSpecificReserve3ComponentTotalEquity2022-03-3102359312ns6:RetainedEarningsAccumulatedLosses2023-03-3102359312ns6:RetainedEarningsAccumulatedLosses2022-03-3102359312ns6:PlantMachinery2022-04-012023-03-3102359312ns6:PlantMachinery2022-03-3102359312ns6:PlantMachinery2023-03-3102359312ns6:PlantMachinery2022-03-3102359312ns6:DeferredTaxation2022-03-3102359312ns6:DeferredTaxation2023-03-3102359312ns11:OrdinaryShareClass12023-03-3102359312ns6:RetainedEarningsAccumulatedLosses2022-03-3102359312ns6:FurtherSpecificReserve3ComponentTotalEquity2022-03-3102359312ns6:RetainedEarningsAccumulatedLosses2022-04-012023-03-31
REGISTERED NUMBER: 02359312 (England and Wales)















P J CONSTRUCTION COMPANY (LONDON)
LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






P J CONSTRUCTION COMPANY (LONDON)
LIMITED (REGISTERED NUMBER: 02359312)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P J CONSTRUCTION COMPANY (LONDON)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Mrs P M Whetlor





REGISTERED OFFICE: White Acres
Old Mill Lane
Uxbridge
Middlesex
UB8 2JH





REGISTERED NUMBER: 02359312 (England and Wales)





ACCOUNTANTS: Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS

P J CONSTRUCTION COMPANY (LONDON)
LIMITED (REGISTERED NUMBER: 02359312)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 1,815
Investment property 5 1,315,000 1,315,000
1,315,000 1,316,815

CURRENT ASSETS
Debtors 6 107,500 34,500
Cash at bank 5,785 45,985
113,285 80,485
CREDITORS
Amounts falling due within one year 7 (15,225 ) (16,692 )
NET CURRENT ASSETS 98,060 63,793
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,413,060

1,380,608

PROVISIONS FOR LIABILITIES 8 (175,623 ) (175,623 )
NET ASSETS 1,237,437 1,204,985

CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 924,330 924,330
Retained earnings 10 313,007 280,555
SHAREHOLDERS' FUNDS 1,237,437 1,204,985

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

P J CONSTRUCTION COMPANY (LONDON)
LIMITED (REGISTERED NUMBER: 02359312)

BALANCE SHEET - continued
31 MARCH 2023


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 27 October 2023 and were signed by:





Mrs P M Whetlor - Director


P J CONSTRUCTION COMPANY (LONDON)
LIMITED (REGISTERED NUMBER: 02359312)

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

1. STATUTORY INFORMATION

P J Construction Company (London) 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 as modified by the revaluation of certain assets.

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 - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 NIL (2022 - 1 ).

P J CONSTRUCTION COMPANY (LONDON)
LIMITED (REGISTERED NUMBER: 02359312)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2022
and 31 March 2023 54,921
DEPRECIATION
At 1 April 2022 53,106
Charge for year 1,815
At 31 March 2023 54,921
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 1,815

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2022
and 31 March 2023 1,315,000
NET BOOK VALUE
At 31 March 2023 1,315,000
At 31 March 2022 1,315,000

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2023 1,315,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Sundry debtors 107,500 34,500

P J CONSTRUCTION COMPANY (LONDON)
LIMITED (REGISTERED NUMBER: 02359312)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation Tax 8,506 7,040
Sundry creditors 4,950 4,950
Directors' current accounts 809 3,142
Accrued expenses 960 1,560
15,225 16,692

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 175,623 175,623

Deferred
tax
£   
Balance at 1 April 2022 175,623
Balance at 31 March 2023 175,623

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100

10. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 April 2022 280,555 924,330 1,204,885
Profit for the year 34,452 34,452
Dividends (2,000 ) (2,000 )
At 31 March 2023 313,007 924,330 1,237,337