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REGISTERED NUMBER: 09885223 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 November 2023

for

J.Dunne Construction Limited

J.Dunne Construction Limited (Registered number: 09885223)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

J.Dunne Construction Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: J P Dunne
Mrs A M Shore





REGISTERED OFFICE: The Timber Yard
Lichfield Road
Stafford
Staffordshire
ST17 4LP





REGISTERED NUMBER: 09885223 (England and Wales)





ACCOUNTANTS: Tomkinson Teal Limited
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD

J.Dunne Construction Limited (Registered number: 09885223)

Balance Sheet
30 November 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 502,445 658,807

CURRENT ASSETS
Stocks 29,024 30,080
Debtors 5 763,108 461,949
Cash at bank 60,067 58,671
852,199 550,700
CREDITORS
Amounts falling due within one year 6 (397,984 ) (353,271 )
NET CURRENT ASSETS 454,215 197,429
TOTAL ASSETS LESS CURRENT
LIABILITIES

956,660

856,236

CREDITORS
Amounts falling due after more than one
year

7

(324,272

)

(296,054

)

PROVISIONS FOR LIABILITIES (96,215 ) (61,478 )
NET ASSETS 536,173 498,704

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 536,073 498,604
SHAREHOLDERS' FUNDS 536,173 498,704

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.Dunne Construction Limited (Registered number: 09885223)

Balance Sheet - continued
30 November 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 February 2024 and were signed on its behalf by:





J P Dunne - Director


J.Dunne Construction Limited (Registered number: 09885223)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

J.Dunne 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

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

J.Dunne Construction Limited (Registered number: 09885223)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 December 2022 325,157 315,799 21,609
Additions - 102,761 1,200
Disposals (325,157 ) - -
At 30 November 2023 - 418,560 22,809
DEPRECIATION
At 1 December 2022 - 80,377 5,376
Charge for year - 38,320 2,496
Eliminated on disposal - - -
At 30 November 2023 - 118,697 7,872
NET BOOK VALUE
At 30 November 2023 - 299,863 14,937
At 30 November 2022 325,157 235,422 16,233

J.Dunne Construction Limited (Registered number: 09885223)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022 170,073 5,980 838,618
Additions 164,316 391 268,668
Disposals (54,891 ) - (380,048 )
At 30 November 2023 279,498 6,371 727,238
DEPRECIATION
At 1 December 2022 89,446 4,612 179,811
Charge for year 32,086 761 73,663
Eliminated on disposal (28,681 ) - (28,681 )
At 30 November 2023 92,851 5,373 224,793
NET BOOK VALUE
At 30 November 2023 186,647 998 502,445
At 30 November 2022 80,627 1,368 658,807

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 December 2022 153,120 39,990 193,110
Additions 74,000 92,833 166,833
At 30 November 2023 227,120 132,823 359,943
DEPRECIATION
At 1 December 2022 18,029 23,824 41,853
Charge for year 21,189 11,780 32,969
At 30 November 2023 39,218 35,604 74,822
NET BOOK VALUE
At 30 November 2023 187,902 97,219 285,121
At 30 November 2022 135,091 16,166 151,257

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 383,008 412,574
Amounts owed by group undertakings 326,598 -
Other debtors 53,502 49,375
763,108 461,949

J.Dunne Construction Limited (Registered number: 09885223)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 81,914 38,897
Trade creditors 190,631 209,773
Taxation and social security 68,152 49,431
Other creditors 47,287 45,170
397,984 353,271

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 22,500 32,500
Hire purchase contracts 162,044 81,300
Other creditors 139,728 182,254
324,272 296,054

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
51 Ordinary A £1 51 51
49 Ordinary B £1 49 49
100 100

9. OTHER FINANCIAL COMMITMENTS

As at 30 November 2023, there were outstanding pension contributions of £87 (2022 - £158).

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
J P Dunne
Balance outstanding at start of year (2,551 ) 13,311
Amounts advanced 125,651 60,229
Amounts repaid (113,821 ) (76,091 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,279 (2,551 )

The loan outstanding from the director, J Dunne, at the balance sheet date was fully repaid in the subsequent period.

J.Dunne Construction Limited (Registered number: 09885223)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

11. RELATED PARTY DISCLOSURES

H & E Dunne Limited

Parent Company


2023
£
Amount due from the related party at the balance sheet date 326,598

The amount owed by H & E Dunne Limited is unsecured and has no specific terms regarding payment of interest. The amount owing is payable on demand but the directors of J Dunne Construction Limited have given their assurance that the amount will not be demanded until such time as H & E Dunne Limited can afford to do so without detriment to its operating and working capital requirements.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
J.Dunne Construction Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J.Dunne Construction Limited for the year ended 30 November 2023 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of J.Dunne Construction Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J.Dunne Construction Limited and state those matters that we have agreed to state to the Board of Directors of J.Dunne Construction Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J.Dunne Construction Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that J.Dunne Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J.Dunne Construction Limited. You consider that J.Dunne Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J.Dunne Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Tomkinson Teal Limited
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


6 February 2024