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2021-08-01 2022-07-31 06291589 frs-bus:Original 1 2021-08-01 2022-07-31 06291589 frs-bus:Original frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 06291589
JMG Oil Boiler Services Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Steve Pye & Co.
Chartered Certified Accountants
3 North Lynn Bus. Village
Bergen Way, North Lynn Industrial Estate
King's Lynn
Norfolk
PE30 2JG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06291589
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,000 10,000
Tangible Assets 5 2,971 2,985
11,971 12,985
CURRENT ASSETS
Stocks 1,012 1,470
Debtors 6 2,258 1,767
Cash at bank and in hand 56,334 35,595
59,604 38,832
Creditors: Amounts Falling Due Within One Year 7 (69,666 ) (44,349 )
NET CURRENT ASSETS (LIABILITIES) (10,062 ) (5,517 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,909 7,468
PROVISIONS FOR LIABILITIES
Deferred Taxation (565 ) (567 )
NET ASSETS 1,344 6,901
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,343 6,900
SHAREHOLDERS' FUNDS 1,344 6,901
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For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Greenwood
Director
17 November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
JMG Oil Boiler Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06291589 . The registered office is Unit 3, North Lynn Business Village, Bergen Way, North Lynn Industrial Estate, King's Lynn, Norfolk, PE30 2JG.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 25 years.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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2.7. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.8. 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.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees during the year was as follows: 1 (2022: 1)
1 1
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4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2022 25,000
As at 31 July 2023 25,000
Amortisation
As at 1 August 2022 15,000
Provided during the period 1,000
As at 31 July 2023 16,000
Net Book Value
As at 31 July 2023 9,000
As at 1 August 2022 10,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2022 3,801 16,257 20,058
Additions 977 - 977
As at 31 July 2023 4,778 16,257 21,035
Depreciation
As at 1 August 2022 2,444 14,629 17,073
Provided during the period 584 407 991
As at 31 July 2023 3,028 15,036 18,064
Net Book Value
As at 31 July 2023 1,750 1,221 2,971
As at 1 August 2022 1,357 1,628 2,985
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,514 1,154
Other debtors 744 613
2,258 1,767
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 147 158
Other creditors 64,604 38,090
Taxation and social security 4,915 6,101
69,666 44,349
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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