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REGISTERED NUMBER: 09377466 (England and Wales)







Financial Statements

for the Year Ended 28th February 2023

for

JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED

JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED (REGISTERED NUMBER: 09377466)






Contents of the Financial Statements
FOR THE YEAR ENDED 28TH FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED

Company Information
FOR THE YEAR ENDED 28TH FEBRUARY 2023







DIRECTORS: Mr D P James
Mr R P James





REGISTERED OFFICE: Unit 2-3 Netherton Workshops
New Road
Bridgnorth
Shropshire
WV16 6NN





REGISTERED NUMBER: 09377466 (England and Wales)





ACCOUNTANTS: Stanton Ralph & Co Limited
Chartered Accountants
The Old Police Station
Whitburn Street
Bridgnorth
Shropshire
WV16 4QP

JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED (REGISTERED NUMBER: 09377466)

Balance Sheet
28TH FEBRUARY 2023

28.2.22 28.2.23
£    £    Notes £    £   
FIXED ASSETS
183,729 Tangible assets 4 226,157

CURRENT ASSETS
153,917 Debtors 5 167,891
234,152 Cash at bank 243,256
388,069 411,147
CREDITORS
80,798 Amounts falling due within one year 6 96,679
307,271 NET CURRENT ASSETS 314,468
491,000 TOTAL ASSETS LESS CURRENT LIABILITIES 540,625

35,146 PROVISIONS FOR LIABILITIES 8 42,971
455,854 NET ASSETS 497,654

CAPITAL AND RESERVES
50 Called up share capital 50
455,804 Retained earnings 497,604
455,854 497,654

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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.

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 Board of Directors and authorised for issue on 6th November 2023 and were signed on its behalf by:





Mr D P James - Director


JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED (REGISTERED NUMBER: 09377466)

Notes to the Financial Statements
FOR THE YEAR ENDED 28TH FEBRUARY 2023

1. STATUTORY INFORMATION

James Civil Engineering & Groundworks 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

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED (REGISTERED NUMBER: 09377466)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Motor
Totals Equipment vehicles
£    £    £   
COST
At 1st March 2022 336,969 55,738 281,231
Additions 124,415 - 124,415
Disposals (38,745 ) - (38,745 )
At 28th February 2023 422,639 55,738 366,901
DEPRECIATION
At 1st March 2022 153,240 37,418 115,822
Charge for year 51,220 3,983 47,237
Eliminated on disposal (7,978 ) - (7,978 )
At 28th February 2023 196,482 41,401 155,081
NET BOOK VALUE
At 28th February 2023 226,157 14,337 211,820
At 28th February 2022 183,729 18,320 165,409

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st March 2022 11,850
Transfer to ownership (11,850 )
At 28th February 2023 -
DEPRECIATION
At 1st March 2022 8,100
Transfer to ownership (8,100 )
At 28th February 2023 -
NET BOOK VALUE
At 28th February 2023 -
At 28th February 2022 3,750

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 91,880 86,245
Other debtors 76,011 67,672
167,891 153,917

JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED (REGISTERED NUMBER: 09377466)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Hire purchase contracts - 293
Trade creditors 38,913 28,686
Taxation and social security 45,763 40,294
Other creditors 12,003 11,525
96,679 80,798

7. SECURED DEBTS

The following secured debts are included within creditors:

28.2.23 28.2.22
£    £   
Hire purchase contracts - 293

Hire purchase contracts are secured against the asset to which the agreement relates.

8. PROVISIONS FOR LIABILITIES
28.2.23 28.2.22
£    £   
Deferred tax 42,971 35,146

Deferred
tax
£   
Balance at 1st March 2022 35,146
Provided during year 7,825
Balance at 28th February 2023 42,971

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28th February 2023 and 28th February 2022:

28.2.23 28.2.22
£    £   
Mr D P James
Balance outstanding at start of year 36,201 4,290
Amounts advanced 94,268 132,707
Amounts repaid (101,008 ) (100,796 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,461 36,201

Mr R P James
Balance outstanding at start of year 22,860 (2,823 )
Amounts advanced 92,773 126,224
Amounts repaid (101,150 ) (100,541 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 14,483 22,860

JAMES CIVIL ENGINEERING & GROUNDWORKS
LIMITED (REGISTERED NUMBER: 09377466)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Interest is charged at 2.00% on amounts owed from directors.