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REGISTERED NUMBER: 04924946 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023

FOR

J CHURCHILL CONSTRUCTION LIMITED

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J CHURCHILL CONSTRUCTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 5 APRIL 2023







DIRECTORS: J A Churchill
L J J Churchill





SECRETARY: Mrs T A Churchill





REGISTERED OFFICE: Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA





BUSINESS ADDRESS: Hill View
Westrip
Stroud
Gloucestershire
GL6 6EY





REGISTERED NUMBER: 04924946 (England and Wales)





ACCOUNTANTS: Randall & Payne LLP
Chartered Accountants
Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

BALANCE SHEET
5 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 31,348 42,139
31,348 42,139

CURRENT ASSETS
Stocks - 18,000
Debtors 6 345,369 244,253
Cash at bank 161,440 210,838
506,809 473,091
CREDITORS
Amounts falling due within one year 7 205,169 193,072
NET CURRENT ASSETS 301,640 280,019
TOTAL ASSETS LESS CURRENT
LIABILITIES

332,988

322,158

PROVISIONS FOR LIABILITIES 7,837 8,095
NET ASSETS 325,151 314,063

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 325,150 314,062
SHAREHOLDERS' FUNDS 325,151 314,063

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

BALANCE SHEET - continued
5 APRIL 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2023 and were signed on its behalf by:





J A Churchill - Director


J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

1. STATUTORY INFORMATION

J Churchill Construction 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Accounting convention
These financial statements have been prepared in accordance with the provision of section 1A "Small entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of goods and services, excluding VAT. Turnover also includes amounts invoiced post the year end in so far as those invoices relate to work done before the year end and includes the appropriate amount of retentions relevant to work done at the Balance Sheet date.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of five years.

Goodwill was fully amortised in 2009

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 reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

Financial instruments
Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2023

2. ACCOUNTING POLICIES - continued
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.

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.

Going concern
The director has considered the risks and issues concerning the company and it's activities and no material uncertainties that may cast significant doubt about the company's ability of the company to continue as a going concern have been identified by the directors.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 6 April 2022
and 5 April 2023 30,000
AMORTISATION
At 6 April 2022
and 5 April 2023 30,000
NET BOOK VALUE
At 5 April 2023 -
At 5 April 2022 -

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 6 April 2022 8,319 2,755 95,395 106,469
Disposals (4,342 ) (2,166 ) - (6,508 )
At 5 April 2023 3,977 589 95,395 99,961
DEPRECIATION
At 6 April 2022 6,514 2,674 55,142 64,330
Charge for year 368 13 10,063 10,444
Eliminated on disposal (4,009 ) (2,152 ) - (6,161 )
At 5 April 2023 2,873 535 65,205 68,613
NET BOOK VALUE
At 5 April 2023 1,104 54 30,190 31,348
At 5 April 2022 1,805 81 40,253 42,139

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 11,399 92,640
Other debtors 500 1,718
Intercompany balance 233,962 146,947
VAT 2,189 2,185
Prepayments and accrued income 97,319 -
Prepayments - 763
345,369 244,253

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 15,172 37,665
Corporation Tax 14,279 -
Social security and other taxes 5,990 6,965
Directors' current accounts 169,728 148,442
205,169 193,072

J CHURCHILL CONSTRUCTION LIMITED (REGISTERED NUMBER: 04924946)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 5 April 2023 and 5 April 2022:

2023 2022
£    £   
J A Churchill
Balance outstanding at start of year (148,442 ) (122,112 )
Amounts advanced 37,895 19,584
Amounts repaid (59,181 ) (45,914 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (169,728 ) (148,442 )

No interest is being charged on the loan and there are no set repayment terms.