Registered number
07307494
SRJ Building and Maintenance Ltd
Filleted Accounts
31 March 2023
SRJ Building and Maintenance Ltd
Registered number: 07307494
Balance Sheet
as at 31 March 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 - 91
Current assets
Stocks 100 100
Debtors 4 19,496 27,196
Cash at bank and in hand 38,280 33,910
57,876 61,206
Creditors: amounts falling due within one year 5 (4,614) (10,946)
Net current assets 53,262 50,260
Net assets 53,262 50,351
Capital and reserves
Called up share capital 14 14
Profit and loss account 53,248 50,337
Shareholders' funds 53,262 50,351
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S R Jeffries
Director
Approved by the board on 24 December 2023
SRJ Building and Maintenance Ltd
Notes to the Accounts
for the year ended 31 March 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
At 1 April 2022 810 7,995 8,805
At 31 March 2023 810 7,995 8,805
Depreciation
At 1 April 2022 810 7,904 8,714
Charge for the year - 91 91
At 31 March 2023 810 7,995 8,805
Net book value
At 31 March 2023 - - -
At 31 March 2022 - 91 91
4 Debtors 2023 2022
£ £
Trade debtors 54 2,922
Other debtors 19,442 24,274
19,496 27,196
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 2,372 1,489
Taxation and social security costs 1,442 8,707
Other creditors 800 750
4,614 10,946
6 Controlling party
The company has been controlled throughout the year by S R Jeffries, the director and 93% shareholder of the company.
7 Other information
SRJ Building and Maintenance Ltd is a private company limited by shares and incorporated in England. Its registered office is:
6 Sundon Crescent
Virginia Water
Surrey
GU25 4RF
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