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REGISTERED NUMBER: 06249081 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

JSS SCAFFOLDING PETRO-CHEMICAL & MARINE
LIMITED

JSS SCAFFOLDING PETRO-CHEMICAL & MARINE
LIMITED (REGISTERED NUMBER: 06249081)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JSS SCAFFOLDING PETRO-CHEMICAL & MARINE
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: SC Jones
Mrs C A Jones





REGISTERED OFFICE: Unit 7, Dell Buildings
Milford Road
Everton
Lymington
Hampshire
SO41 0ED





REGISTERED NUMBER: 06249081 (England and Wales)





ACCOUNTANTS: Romsey Accountants GDT Limited
Unit 3, Shelley Farm
Shelley Lane
Ower
Romsey
Hampshire
SO51 6AS

JSS SCAFFOLDING PETRO-CHEMICAL & MARINE
LIMITED (REGISTERED NUMBER: 06249081)

BALANCE SHEET
31 MAY 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 251,685 215,047

CURRENT ASSETS
Debtors 5 110,625 170,173
Cash at bank and in hand 222,838 103,837
333,463 274,010
CREDITORS
Amounts falling due within one year 6 222,491 254,731
NET CURRENT ASSETS 110,972 19,279
TOTAL ASSETS LESS CURRENT
LIABILITIES

362,657

234,326

CREDITORS
Amounts falling due after more than
one year

7

144,309

76,567
NET ASSETS 218,348 157,759

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 218,248 157,659
SHAREHOLDERS' FUNDS 218,348 157,759

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

JSS SCAFFOLDING PETRO-CHEMICAL & MARINE
LIMITED (REGISTERED NUMBER: 06249081)

BALANCE SHEET - continued
31 MAY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2023 and were signed on its behalf by:





SC Jones - Director


JSS SCAFFOLDING PETRO-CHEMICAL & MARINE
LIMITED (REGISTERED NUMBER: 06249081)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


1. STATUTORY INFORMATION

JSS Scaffolding Petro-Chemical & Marine 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.

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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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.

JSS SCAFFOLDING PETRO-CHEMICAL & MARINE
LIMITED (REGISTERED NUMBER: 06249081)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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 5 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2022 118,883 100,310 80,500 1,832 301,525
Additions 38,164 - 35,000 - 73,164
At 31 May 2023 157,047 100,310 115,500 1,832 374,689
DEPRECIATION
At 1 June 2022 2,378 45,447 38,195 458 86,478
Charge for year 3,141 13,716 19,326 343 36,526
At 31 May 2023 5,519 59,163 57,521 801 123,004
NET BOOK VALUE
At 31 May 2023 151,528 41,147 57,979 1,031 251,685
At 31 May 2022 116,505 54,863 42,305 1,374 215,047

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Debtors Control Account 104,973 120,903
Other debtors - 25,016
VAT 5,652 24,254
110,625 170,173

JSS SCAFFOLDING PETRO-CHEMICAL & MARINE
LIMITED (REGISTERED NUMBER: 06249081)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 19,756 8,420
Hire purchase contracts 27,052 22,140
Creditors Control Account 97,433 116,124
Corporation tax 2,301 -
Social security and other taxes 2,580 5,620
Other creditors 8,379 13,771
Directors' current accounts 64,490 85,989
Accrued expenses 500 2,667
222,491 254,731

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans - 2-5 years 112,145 38,018
Hire purchase contracts 32,164 38,549
144,309 76,567