1 July 2022 false No description of principal activity Taxfiler 2023.10 08094934business:PrivateLimitedCompanyLtd2022-07-012023-06-30 080949342022-06-30 080949342022-07-012023-06-30 08094934business:AuditExemptWithAccountantsReport2022-07-012023-06-30 08094934business:FilletedAccounts2022-07-012023-06-30 080949342023-06-30 08094934business:Director12022-07-012023-06-30 08094934business:RegisteredOffice2022-07-012023-06-30 080949342022-06-30 08094934core:WithinOneYear2023-06-30 08094934core:WithinOneYear2022-06-30 08094934core:AfterOneYear2023-06-30 08094934core:AfterOneYear2022-06-30 08094934core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 08094934core:ShareCapitalcore:PreviouslyStatedAmount2022-06-30 08094934core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 08094934core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-06-30 08094934core:PreviouslyStatedAmount2023-06-30 08094934core:PreviouslyStatedAmount2022-06-30 08094934business:SmallEntities2022-07-012023-06-30 08094934countries:EnglandWales2022-07-012023-06-30 08094934core:PlantMachinery2022-07-012023-06-30 08094934core:MotorVehicles2022-07-012023-06-30 08094934core:ComputerEquipment2022-07-012023-06-30 08094934core:PlantMachinery2022-06-30 08094934core:MotorVehicles2022-06-30 08094934core:ComputerEquipment2022-06-30 08094934core:PlantMachinery2023-06-30 08094934core:MotorVehicles2023-06-30 08094934core:ComputerEquipment2023-06-30 08094934business:OrdinaryShareClass12022-07-012023-06-30 08094934business:OrdinaryShareClass12021-07-012022-06-30 08094934business:Director112022-07-012023-06-30 08094934business:Director112022-06-30 08094934business:Director112023-06-30 080949342021-07-012022-06-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08094934 (England and Wales)
PJW Construction Ltd Unaudited accounts for the year ended 30 June 2023
PJW Construction Ltd Unaudited accounts Contents
Page
- 2 -
PJW Construction Ltd Company Information for the year ended 30 June 2023
Director
J Wellington
Company Number
08094934 (England and Wales)
Registered Office
203 West Street Fareham Hampshire PO16 0EN
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
- 3 -
PJW Construction Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
46,183 
32,439 
Current assets
Debtors
39,334 
33,753 
Cash at bank and in hand
49,464 
20,423 
88,798 
54,176 
Creditors: amounts falling due within one year
(29,158)
(17,644)
Net current assets
59,640 
36,532 
Total assets less current liabilities
105,823 
68,971 
Creditors: amounts falling due after more than one year
(15,247)
(18,183)
Net assets
90,576 
50,788 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
90,575 
50,787 
Shareholders' funds
90,576 
50,788 
For the year ending 30 June 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 October 2023 and were signed on its behalf by
J Wellington Director Company Registration No. 08094934
- 4 -
PJW Construction Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
PJW Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 08094934. The registered office is 203 West Street, Fareham, Hampshire, PO16 0EN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2022
19,750 
31,350 
1,842 
52,942 
Additions
- 
28,904 
179 
29,083 
At 30 June 2023
19,750 
60,254 
2,021 
82,025 
Depreciation
At 1 July 2022
6,173 
13,210 
1,120 
20,503 
Charge for the year
3,394 
11,761 
184 
15,339 
At 30 June 2023
9,567 
24,971 
1,304 
35,842 
Net book value
At 30 June 2023
10,183 
35,283 
717 
46,183 
At 30 June 2022
13,577 
18,140 
722 
32,439 
- 5 -
PJW Construction Ltd Notes to the Accounts for the year ended 30 June 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
11,811 
- 
Trade debtors
4,421 
16,383 
Other debtors
23,102 
17,370 
39,334 
33,753 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
8,025 
Obligations under finance leases and hire purchase contracts
2,900 
2,900 
Trade creditors
12,623 
- 
Taxes and social security
11,450 
5,622 
Loans from directors
1,697 
- 
Accruals
488 
1,097 
29,158 
17,644 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
10,000 
10,000 
Obligations under finance leases and hire purchase contracts
5,247 
8,183 
15,247 
18,183 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
J Wellington
Directors Current accounts
- 
(90,436)
(88,739)
(1,697)
- 
(90,436)
(88,739)
(1,697)
10
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 6 -