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Registered number: 05006156
SJ JOINERY & BUILDING LIMITED
Financial Statements
For The Year Ended 31 December 2023
The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Financial Statements
Contents
Page
Accountant's Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of SJ JOINERY & BUILDING LIMITED for the year ended 31 December 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of SJ JOINERY & BUILDING LIMITED which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of SJ JOINERY & BUILDING LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of SJ JOINERY & BUILDING LIMITED and state those matters that we have agreed to state to the director of SJ JOINERY & BUILDING LIMITED , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SJ JOINERY & BUILDING LIMITED and its director as a body for our work or for this report.
It is your duty to ensure that SJ JOINERY & BUILDING LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of SJ JOINERY & BUILDING LIMITED . You consider that SJ JOINERY & BUILDING 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 accounts of SJ JOINERY & BUILDING 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 financial statements.
Signed
13th February 2024
The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Page 1
Page 2
Statement of Financial Position
Registered number: 05006156
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,016 4,039
3,016 4,039
CURRENT ASSETS
Debtors 5 149,054 278,532
Cash at bank and in hand 70,356 2,634
219,410 281,166
Creditors: Amounts Falling Due Within One Year 6 (4,099 ) (985 )
NET CURRENT ASSETS (LIABILITIES) 215,311 280,181
TOTAL ASSETS LESS CURRENT LIABILITIES 218,327 284,220
Creditors: Amounts Falling Due After More Than One Year 7 - (4,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (573 ) (767 )
NET ASSETS 217,754 279,453
CAPITAL AND RESERVES
Called up share capital 10 125 125
Income Statement 217,629 279,328
SHAREHOLDERS' FUNDS 217,754 279,453
Page 2
Page 3
For the year ending 31 December 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 Income Statement.
On behalf of the board
Mr Stuart Johnson
Director
13th February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
SJ JOINERY & BUILDING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05006156 . The registered office is High View, Gorsty Hill, Tean, Stoke-on-Trent, Staffordshire, ST10 4EL.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
Computer Equipment 25% reducing balance basis
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 7,660 20,955 418 29,033
Disposals - - (418 ) (418 )
As at 31 December 2023 7,660 20,955 - 28,615
Depreciation
As at 1 January 2023 7,513 17,079 402 24,994
Provided during the period 38 969 - 1,007
Disposals - - (402 ) (402 )
As at 31 December 2023 7,551 18,048 - 25,599
Net Book Value
As at 31 December 2023 109 2,907 - 3,016
As at 1 January 2023 147 3,876 16 4,039
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,166 1,011
Other debtors 147,797 268,797
VAT 91 85
Director's loan account - 8,639
149,054 278,532
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 9
Other taxes and social security 125 111
Other creditors 95 -
Accruals and deferred income 865 865
Director's loan account 3,013 -
4,099 985
Page 5
Page 6
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans - 4,000
- 4,000
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 573 767
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2023 767 767
Deferred taxation (194 ) (194 )
Balance at 31 December 2023 573 573
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 125 125
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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