2022-03-012023-02-282023-02-28false10596138JTM Construction Services 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JTM Construction Services Ltd

Registered Number
10596138
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

JTM Construction Services Ltd
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

Mock, Jonathan Trent

Registered Address

1 Park Gardens
Yeovil
BA20 1DW

Registered Number

10596138 (England and Wales)
JTM Construction Services Ltd
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5161,777143,399
161,777143,399
Current assets
Stocks750-
Debtors56,8168,469
Cash at bank and on hand86,870228,869
144,436237,338
Creditors amounts falling due within one year7(29,442)(54,338)
Net current assets (liabilities)114,994183,000
Total assets less current liabilities276,771326,399
Creditors amounts falling due after one year8(22,500)(32,500)
Provisions for liabilities(36,182)(27,246)
Net assets218,089266,653
Capital and reserves
Called up share capital11
Profit and loss account218,088266,652
Shareholders' funds218,089266,653
The financial statements were approved and authorised for issue by the Director on 9 November 2023, and are signed on its behalf by:
Mock, Jonathan Trent
Director
Registered Company No. 10596138
JTM Construction Services Ltd
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery etc - 33% reducing balance, 25% on reducing balance and 15% on reducing balance
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
4.Employee information
The following average number of employees includes the director.

20232022
Average number of employees during the year11
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 March 22209,602
Additions69,868
Disposals(12,995)
At 28 February 23266,475
Depreciation and impairment
At 01 March 2266,204
Charge for year47,378
On disposals(8,884)
At 28 February 23104,698
Net book value
At 28 February 23161,777
At 28 February 22143,399
6.Debtors within one year

2023

2022

££
Trade debtors / trade receivables44,3834,115
Other debtors7,1214
Prepayments and accrued income5,3124,350
Total56,8168,469
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables9404,116
Bank borrowings and overdrafts10,00010,000
Taxation and social security2,27019,828
Other creditors15,98219,897
Accrued liabilities and deferred income250497
Total29,44254,338
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts22,50032,500
Total22,50032,500