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Company Registration No. 04517446 (England and Wales)
J. DAY ELECTRICAL CONTRACTORS LIMITED Unaudited accounts for the year ended 31 August 2023
J. DAY ELECTRICAL CONTRACTORS LIMITED Unaudited accounts Contents
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J. DAY ELECTRICAL CONTRACTORS LIMITED Company Information for the year ended 31 August 2023
Directors
JOHN DAY MARILYN DAY
Company Number
04517446 (England and Wales)
Registered Office
13 BEVERLEY GARDENS BURSLEDON SOUTHAMPTON HAMPSHIRE SO31 8FD
Accountants
CALCUL8 LIMITED 57 HIGH STREET SAXILBY LINCOLN LINCOLNSHIRE LN1 2HA
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J. DAY ELECTRICAL CONTRACTORS LIMITED Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
56,000 
56,000 
Tangible assets
677 
903 
56,677 
56,903 
Current assets
Debtors
19,548 
- 
Cash at bank and in hand
8,523 
27,331 
28,071 
27,331 
Creditors: amounts falling due within one year
(17,827)
(9,520)
Net current assets
10,244 
17,811 
Total assets less current liabilities
66,921 
74,714 
Creditors: amounts falling due after more than one year
(21,103)
(28,395)
Net assets
45,818 
46,319 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
45,718 
46,219 
Shareholders' funds
45,818 
46,319 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2023 and were signed on its behalf by
JOHN DAY Director Company Registration No. 04517446
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J. DAY ELECTRICAL CONTRACTORS LIMITED Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
J. DAY ELECTRICAL CONTRACTORS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04517446. The registered office is 13 BEVERLEY GARDENS, BURSLEDON, SOUTHAMPTON, HAMPSHIRE, SO31 8FD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss. These CJRS grants are included in 'other operating income'.
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J. DAY ELECTRICAL CONTRACTORS LIMITED Notes to the Accounts for the year ended 31 August 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2022
250,000 
At 31 August 2023
250,000 
Amortisation
At 1 September 2022
194,000 
At 31 August 2023
194,000 
Net book value
At 31 August 2023
56,000 
At 31 August 2022
56,000 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
6,263 
22,713 
275 
29,251 
At 31 August 2023
6,263 
22,713 
275 
29,251 
Depreciation
At 1 September 2022
6,172 
22,119 
57 
28,348 
Charge for the year
23 
149 
54 
226 
At 31 August 2023
6,195 
22,268 
111 
28,574 
Net book value
At 31 August 2023
68 
445 
164 
677 
At 31 August 2022
91 
594 
218 
903 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
19,548 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,648 
10,654 
VAT
5,810 
641 
Trade creditors
356 
- 
Taxes and social security
- 
(2,775)
Other creditors
13 
- 
Accruals
1,000 
1,000 
17,827 
9,520 
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J. DAY ELECTRICAL CONTRACTORS LIMITED Notes to the Accounts for the year ended 31 August 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
21,125 
28,458 
Loans from directors
(22)
(63)
21,103 
28,395 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Transactions with related parties
Dividends of £7,300 were declared in the year (2021: £10,000).
11
Average number of employees
During the year the average number of employees was 0 (2022: 2).
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